Publication 1220 Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G For Tax Year 2023 Publication 1220 (Rev. 9-2023) Catalog Number 61275P Department of the Treasury Internal Revenue Service www.irs.gov
| Publication 1220 Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G For Tax Year 2023 Publication 1220 (Rev. 9-2023) Catalog Number 61275P Department of the Treasury Internal Revenue Service www.irs.gov |
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First Time Filers Quick Reference Guide
On February 21, 2023, the Department of the Treasury and the Internal Revenue Service published final
regulations reducing the threshold for filing returns and other documents electronically (e-file). These
regulations require filers of 10 or more information returns in a calendar year beginning in 2024, tax year
2023, to file those information returns electronically. Corrected information returns MUST be filed
electronically if the original return was required to be submitted electronically. Corrected information returns
are not counted when calculating the aggregate number of information returns to determine if you are
required to file electronically. For tax year 2022, the number of returns remains at 250. For more information
about the regulations and the reduced threshold to electronically file, refer to the IRS and Treasury’s final
regulations on e-file and the Filing Information Returns Electronically (FIRE) webpages.
If you are new to electronic filing, you may want to consider using the new Information Returns Intake
System (IRIS) Taxpayer Portal to e-file information returns and automatic extensions of time to file. The
portal is free to use and does not require any special software. For more information, please visit
https://www.irs.gov/iris.
To obtain a TCC to file information returns electronically on the Filing Information Returns Electronically
(FIRE) System, go to Information Returns (IR) Application for Transmitter Control Code (TCC) on the FIRE
webpage located at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.
Submit an IR Application for TCC by November 1st of the year before information return(s) are due to ensure
you’re ready to electronically file. Allow 45 days for processing. An IR Application for TCC received after
November 1st may not be processed in time to meet your electronic filing needs. All IR Applications for TCC
are subject to review before the approval to transmit returns electronically is granted and may require
additional documentation at the request of the IRS. Applications approved will be assigned a TCC. Notice of
the assigned TCC will be sent by U.S. Postal Service to the mailing address provided on your IR Application
for TCC. You can also view your TCC on the IR Application Summary page. If the IRS finds the electronically
transmitted documents are invalid, the IRS has the authority to revoke the TCC and stop the release of files.
Refer to Part B. Sec. 1, Information Returns (IR) Application for Transmitter Control Code (TCC).
File Format – The format must conform to the specifications found in Part C. Record Format Specifications
and Record Layouts. To transmit files electronically through FIRE, you must have software, a service
provider, or an in-house programmer that will create the file in the proper format per the requirements and
record layouts in this publication. To find software providers, perform an internet search with the keywords,
“Form 1099 software providers.” Scanned, .PDF, .PNG, .TIF, .GIF, .JPG, Word, or Excel formats will not be
accepted.
Test Files – Filers are not required to submit a test file; however, the IRS encourages the submission of a
test file for all new electronic filers to test hardware and software. Refer to Part B. Sec. 5, Test Files. A test
file is needed only when applying to participate in the Combined Federal/State Filing Program. Refer to Part
A. Sec. 12, Combined Federal/State Filing Program.
Note: The FIRE Production System and FIRE Test System do not communicate. You must create and keep
a separate account for each FIRE Account.
Common Problems - Review Part B. Sec. 6, Common Problems, to avoid common FIRE Account
processing or formatting errors before submitting your file. Only one TCC is required if you’re only filing
Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. The TCC is used to catalog files as they are
received. The forms listed in Publication 1220 require a single TCC. There is no need to request an
additional TCC.
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Assistance - Contact the Technical Services Operation (TSO) Monday through Friday 8:30 a.m. – 5:30 p.m.
ET. Listen to all options before making your selection.
• 866-455-7438 (toll-free)
• 304-263-8700 (International) (Not toll-free)
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay
service.
The following is a list of related instructions and forms for filing information returns electronically:
• General Instructions for Certain Information Returns
• Form 8508, Application for a Waiver from Electronic Filing of Information Returns
• Form 8809, Application for Extension of Time To File Information Returns
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Table of Contents
First Time Filers Quick Reference Guide ............................................................................................... 3
Part A General Information ..................................................................................................................... 7
Sec. 1 Introduction ................................................................................................................................... 8
Sec. 2 Purpose .......................................................................................................................................... 9
Sec. 3 What’s New for Tax Year 2023 ..................................................................................................... 9
Sec. 4 Communicating with the IRS ..................................................................................................... 10
Sec. 5 Additional Resources ................................................................................................................. 11
Sec. 6 Filing Requirements, Retention Requirements, and Due Dates ............................................ 12
.01 Filing Requirements ............................................................................................................. 12
.02 Retention Requirements ...................................................................................................... 12
.03 Due Dates .............................................................................................................................. 12
Sec. 7 Reporting Nonemployee Compensation (NEC) for Tax Year 2023 ........................................ 14
Sec. 8 Extensions ................................................................................................................................... 14
Sec. 9 Form 8508, Application for a Waiver from Electronic Filing of Information Returns .......... 14
Sec. 10 Penalties Associated with Information Returns .................................................................... 14
Sec. 11 Corrected Returns .................................................................................................................... 14
.01 General Information ............................................................................................................. 14
.02 Error in Reporting the Issuer .............................................................................................. 15
.03 Specifications for Filing Corrected Returns Electronically .............................................. 16
.04 Corrections and Penalties ................................................................................................... 16
.05 Corrected Returns Procedures ........................................................................................... 16
Sec. 12 Combined Federal/State Filing (CF/SF) Program ................................................................... 19
.01 General Information ............................................................................................................. 19
.02 Participation in CF/SF Program .......................................................................................... 20
Sec. 13 State Abbreviation Codes and APO/FPO Addresses ............................................................ 22
.01 State Abbreviation Codes .................................................................................................... 22
.02 APO and FPO Addresses .................................................................................................... 23
Sec. 14 Definition of Terms ................................................................................................................... 23
Part B Data Communications ................................................................................................................ 25
Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) .......................... 26
.01 Information Returns (IR)Application for Transmitter Control Code (TCC) ..................... 26
.02 Using the Online IR Application for TCC............................................................................ 26
.03 Application Approval/Completed ........................................................................................ 27
.04 Revise Current TCC Information ......................................................................................... 27
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| .05 Do I Need More than One TCC? .......................................................................................... 27 .06 Deleted TCC .......................................................................................................................... 27 Sec. 2 Connecting to FIRE System ....................................................................................................... 28 Sec. 3 Electronic Specifications ........................................................................................................... 31 .01 FIRE System ......................................................................................................................... 31 .02 FIRE System Internet Security Technical Standards ........................................................ 32 Sec. 4 Electronic Submissions ............................................................................................................. 32 .01 Electronic Submissions ....................................................................................................... 32 .02 File Definitions ...................................................................................................................... 33 .03 Submission Responses ....................................................................................................... 33 Sec. 5 Test Files ..................................................................................................................................... 34 Sec. 6 Common Problems ..................................................................................................................... 35 Sec. 7 Common Formatting Errors ....................................................................................................... 37 Part C Record Format Specifications and Record Layouts ............................................................... 39 File Format .............................................................................................................................................. 40 Sec. 1 Transmitter “T” Record General Field Descriptions ............................................................... 41 Sec. 2 Issuer “A” Record ....................................................................................................................... 46 Sec. 3 Payee “B” Record ....................................................................................................................... 65 Sec. 4 End of Issuer “C” Record ......................................................................................................... 130 Sec. 5 State Totals “K” Record ........................................................................................................... 132 Sec. 6 End of Transmission “F” Record ............................................................................................ 135 Part D Extension of Time ..................................................................................................................... 137 Sec. 1 Extension of Time ..................................................................................................................... 138 .01 Application for Extension of Time to File Information Returns (30-day automatic)..... 138 .02 Extension of Time Record Layout .................................................................................... 140 Part E Exhibits ...................................................................................................................................... 143 Exhibit 1 Name Control ........................................................................................................................ 144 Exhibit 2 Publication 1220 Tax Year 2023 Revision Updates .......................................................... 150 6 |
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Part A
General Information
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Sec. 1 Introduction
This publication outlines the communication procedures and transmission formats for the following
information returns:
• Form 1097-BTC, Bond Tax Credit
• Form 1098, Mortgage Interest Statement
• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
• Form 1098-E, Student Loan Interest Statement
• Form 1098-F, Fines, Penalties and Other Amounts
• Form 1098-Q, Qualifying Longevity Annuity Contract Information
• Form 1098-T, Tuition Statement
• Form 1099-A, Acquisition or Abandonment of Secured Property
• Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
• Form 1099-C, Cancellation of Debt
• Form 1099-CAP, Changes in Corporate Control and Capital Structure
• Form 1099-DIV, Dividends and Distributions
• Form 1099-G, Certain Government Payments
• Form 1099-INT, Interest Income
• Form 1099-K, Payment Card and Third Party Network Transactions
• Form 1099-LS, Reportable Life Insurance Sale
• Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
• Form 1099-MISC, Miscellaneous Information
• Form 1099-NEC, Nonemployee Compensation
• Form 1099-OID, Original Issue Discount
• Form 1099-PATR, Taxable Distributions Received From Cooperatives
• Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 & 530)
• Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
• Form 1099-S, Proceeds From Real Estate Transactions
• Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
• Form1099-SB, Seller’s Investment in Life Insurance Contract
• Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)
• Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan
under Section 423(c)
• Form 5498, IRA Contribution Information
• Form 5498-ESA, Coverdell ESA Contribution Information
• Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
• Form W-2G, Certain Gambling Winnings
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Sec. 2 Purpose
The purpose of this publication is to provide the specifications for filing of Forms 1097, 1098, 1099, 3921,
3922, 5498, and W-2G electronically with the IRS including the requirements and specifications for electronic
filing under the Combined Federal/State Filing (CF/SF) Program. Additionally, this publication provides
specifications to submit an automatic 30-day extension of time to file certain information returns.
Note: Generally, boxes on paper forms correspond with fields used for the electronic file; however, if the
form and field instructions don’t match, the guidance in this publication supersedes form instructions.
Electronic reporting of information returns eliminates the need for electronic filers to file paper documents
with the IRS. Do not send copies of paper forms to the IRS for any forms filed electronically. This will result in
duplicate filing and may result in penalty notices.
The FIRE System can accept multiple files for the same type of return. For example, if a company has
several branches issuing Forms 1099-INT, it is not necessary to combine all the forms into one transmission.
Each file can be sent separately. Do not transmit duplicate data.
Note: Issuers are responsible for providing statements to payees as outlined in the General Instructions for
Certain Information Returns.
Sec. 3 What’s New for Tax Year 2023
Updates to Publication 1220 after its annual release will be listed in Part E. Exhibit 2, Publication 1220 Tax
Year 2023 Revision Updates.
1. On January 23, 2023, the IRS opened the new Information Returns Intake System (IRIS) Taxpayer
Portal. IRIS is a free online system that allows users to electronically file information returns and
automatic extensions of time to file. Users will have the ability to create, edit, view, and upload forms and
print recipient copies in one platform. IRIS will require its own TCC. Any TCC obtained to use the FIRE
system cannot be used for IRIS. Please keep in mind, the FIRE system will be available for filing. Do not
file copies of the forms submitted in the FIRE system in IRIS. This will result in duplicate filing. For more
information, please visit https://www.irs.gov/iris.
2. On February 21, 2023, the Department of the Treasury and the Internal Revenue Service (IRS)
published final regulations reducing the threshold for filing returns and other documents electronically (e-
file). These regulations require filers of 10 or more information returns in a calendar year beginning in
2024, tax year 2023, to file those information returns electronically. Corrected information returns MUST
be filed electronically if the original return was required to be submitted electronically. Corrected
information returns are not counted when calculating the aggregate number of information returns to
determine if you are required to file electronically. For tax year 2022, the number of returns remains at
250. For more information about the regulations and the reduced threshold to electronically file, refer to
the IRS and Treasury’s final regulations on e-file and the Filing Information Returns Electronically (FIRE)
webpages.
3. In Part A. Sec. 5 Additional Resources, added Information Returns Intake System (IRIS) and Publication
5717, IRIS Taxpayer Portal User Guide to table.
4. In Part A. Sec. 12 Combined Federal/State Filing (CF/SF) Program, added District of Columbia (42) and
Pennsylvania (11) to list of participating states in Table 1: Participating States and Codes.
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5. In Part B. Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC), .05 Do I Need
More than One TCC? – added “A TCC used to file Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-
2G can be used to submit 1,000 files per year. If the TCC exceeds 1,000 files, an additional TCC can be
requested via the IR Application for TCC.”
Sec. 4 Communicating with the IRS
TSO is available to issuers, transmitters, and employers at the numbers listed below. When you call, you’ll
be provided guidance to essential elements pertaining to technical aspects for the new IR Application for
TCC, filing information returns through the FIRE Systems, self-help resources, and referrals to tax law topics
on IRS.gov. Below are some examples of essential elements:
• Form identification
• How to obtain a form
• Related publications for a form or topic
• Filing information returns electronically
• FIRE file status information and guidance
Contact TSO Monday through Friday 8:30 am - 5:30 pm ET. Listen to all options before making your
selection.
• 866-455-7438 (toll-free)
• 304-263-8700 (International) (Not toll-free)
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay
service.
The IRS address for filing information returns electronically is https://fire.irs.gov/. The address to send a test
file electronically is https://fire.test.irs.gov/.
Questions regarding the filing of information returns and comments/suggestions regarding this publication
can be emailed to fire@irs.gov. When you send emails concerning specific file information, include the
company name and the electronic file name or Transmitter Control Code (TCC). Do not include tax
identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure.
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Sec. 5 Additional Resources
The following are additional resources and information available for information returns:
Topic Location
Electronic filing of Forms W-2 • Social Security Administration (SSA) website at
https://www.ssa.gov/ or call 800-772-6270 (toll-free) to obtain the
number of the SSA Employer Service Liaison Officer for your
area.
Forms and Publications • Forms, Instructions & Publications on https://www.irs.gov/.
Form 8508, Application for a • Search Forms, Instructions & Publications on
Waiver from Electronic Filing of https://www.irs.gov/.
Information Returns
Form 8809, Application for • Apply online at https://fire.irs.gov/. After logging in, select
Extension of Time to File “Extension of Time Request” from the Main Menu Options.
Information Returns
• Search Forms, Instructions & Publications on
https://www.irs.gov/.
Guide Wire - receive notification of • Subscribe at https://www.irs.gov/newsroom/subscribe-to-irs-
guidance issued by the IRS guidewire.
Information Returns (IR) • Apply online at https://www.irs.gov/e-file-providers/filing-
Application for Transmitter Control information-returns-electronically-fire.
Code (TCC)
Information Returns Intake • Refer to https://www.irs.gov/iris.
System (IRIS) and Publication
5717, IRIS Taxpayer Portal User
Guide
Internal Revenue Bulletin - • Refer to https://www.irs.gov/irb/.
The authoritative instrument for
the distribution of all types of
official IRS tax guidance; a weekly
collection of these and other items
of general interest to the tax
professional community.
Mailing address for paper filing of • Search for General Instructions for Certain Information Returns
information returns on Forms, Instructions & Publications on https://www.irs.gov/.
Payee/recipient questions on how • Search the Help tab on https://www.irs.gov/ for assistance with
to report information return data individual taxpayer returns or account related issues.
Quick Alerts • In search box, type “Quick Alerts”; and select “Subscribe To
Quick Alerts” on https://www.irs.gov/.
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Sec. 6 Filing Requirements, Retention Requirements, and Due Dates
.01 Filing Requirements
For instructions regarding Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, refer to the General
Instructions for Certain Information Returns. The instructions include additional information about filing
requirements, paper filing, and line instructions.
Treasury Decision (TD) 9972 amended the rules for filing returns and other documents electronically (e-file).
These regulations reduced the 250-return threshold to generally require electronic filing by filers of 10 or
more returns in a calendar year beginning in 2024, tax year 2023. For tax year 2022, the number of returns
remains at 250. For more information about the regulations and the reduced threshold to electronically file,
refer to the IRS and Treasury’s final regulations on e-file and the Filing Information Returns Electronically
(FIRE) webpages.
All filing requirements 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
employer identification number (EIN), the corporation must count the total number of returns to be filed for
that EIN and apply the filing requirements to each type of return accordingly.
If you’re required to file electronically, and this requirement causes an undue hardship, see Part A. Sec 9,
Form 8508, Application for a Waiver from Electronic Filing of Information Returns. If you’re required to file
electronically, but fail to do so, and you don’t have an approved waiver, you may be subject to a penalty. For
more information, see part F in the General Instructions for Certain Information Returns.
.02 Retention Requirements
Issuers should keep a copy of information returns or be able to reconstruct the data for at least three years
from the reporting due date with the following exceptions:
• Returns reporting federal withholding need to be retained for four years.
• Keep a copy of Form 1099-C, Cancellation of Debt, for at least four years from the due date of the
return.
.03 Due Dates
Forms 1097, 1098, 1099, 3921, 3922, and W-2G are filed on a calendar year basis. Form 5498, IRA
Contribution Information, Form 5498-ESA, Coverdell ESA Contribution Information, and Form 5498-SA,
HSA, Archer MSA, or Medicare Advantage MSA Information, are used to report amounts contributed during
or after the calendar year but no later than April 15.
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Due Dates
Form IRS Recipient/Participant Copy
Electronic
Filing
1097-BTC March 31 On or before the 15th day of the 2nd calendar
month after the close of the calendar quarter
(on or before May 15, August 15, November 15,
and February 15 of the following year).
1098 March 31 January 31
1099 March 31 January 31
February 15 for Forms 1099-B and 1099-S. This
also applies to statements furnished as part of a
consolidated reporting statement.
1099-MISC March 31 January 31
February 15 for amounts reported in boxes 8 or
10.
1099-NEC January 31 January 31
3921 March 31 January 31
3922 March 31 January 31
5498 May 31 January 31 – for FMV/RMD
May 31 – for contributions
5498-SA May 31 May 31
5498-ESA May 31 April 30
W-2G March 31 January 31
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 business day. Leap years do not impact the due date. See
Announcement 91-179, 1991-49 I.R.B. 78, for more information.
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Sec. 7 Reporting Nonemployee Compensation (NEC) for Tax Year 2023
Use Form 1099-NEC, Nonemployee Compensation, to report nonemployee compensation. A request for an
extension of time to file can be submitted on paper Form 8809, Application for Extension of Time to File
Information Returns. Refer to Part A Sec. 8, Extensions. Form 1099-NEC is part of the CF/SF Program.
Use Form 1099-MISC to report nonemployee compensation prior to tax year 2020.
Publication 1220 provides the record layouts to electronically file Form 1099-NEC and Form 1099-MISC.
Sec. 8 Extensions
An automatic 30-day extension of time to file certain information returns may be submitted by creating and
transmitting an electronic file or fill-in form on the FIRE webpage, or submitting a paper Form 8809,
Application for Extension of Time to File Information Returns.
Additional information can be found on the FIRE webpage located at https://www.irs.gov/e-file-
providers/filing-information-returns-electronically-fire.
Refer to Part D Extension of Time
Sec. 9 Form 8508, Application for a Waiver from Electronic Filing of
Information Returns
For information on Form 8508, Application for a Waiver from Electronic Filing of Information Returns, refer to
the FIRE webpage at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.
Sec. 10 Penalties Associated with Information Returns
Refer to General Instructions for Certain Information Returns for additional information on penalty
specifications and guidelines.
Sec. 11 Corrected Returns
.01 General Information
If the IRS successfully processed an information return, and you identify an error with the file, and more than
10 calendar days have passed since the IRS accepted the file, and it is in "Good" status, you need to file a
corrected return. Do not file the original file again as this may result in duplicate reporting. File only the
returns that require corrections. Don’t code information returns omitted from the original file as corrections. If
you omitted an information return, file it as an original return.
Note: The standard correction process will not resolve duplicate reporting. Complete all fields of the
corrected return.
Treasury Decision (TD) 9972 reduced the 250-return threshold to generally require electronic filing by filers
of 10 or more returns in a calendar year beginning in 2024, tax year 2023. As part of the threshold reduction,
corrected information returns MUST be filed electronically if the original return was required to be submitted
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electronically. Corrected information returns are not counted when calculating the aggregate number of
information returns to determine if you are required to file electronically.
The issuer or transmitter must furnish corrected statements to recipients as soon as possible. If an issuer or
transmitter discovers errors that affect a large number of recipients, contact the Technical Services
Operation (TSO) Monday through Friday 8:30 a.m. – 5:30 p.m. ET. Listen to all options before making
your selection.
• 866-455-7438 (toll-free)
• 304-263-8700 (International) (Not toll-free)
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay
service.
Send corrected returns to the IRS and notify the recipients.
If corrected returns aren’t filed electronically, they must be filed on official forms or acceptable substitute
forms. For information on substitute forms, refer to Publication 1179, General Rules and Specifications for
Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.
In general, corrected returns should be submitted for returns filed within the last three calendar years with the
following exceptions:
• Backup withholding was imposed under Internal Revenue Code Section 3406 - four calendar years
• Form 1099-C, Cancellation of Debt - four calendar years
.02 Error in Reporting the Issuer
If an error is discovered in reporting the issuer’s (not recipient) name and/or TIN, the issuer should write a
letter to the IRS containing the following information:
• Name and address of issuer
• Type of error (include the incorrect issuer name/TIN that was reported)
• Tax year
• Correct issuer TIN
• TCC
• Type of return
• Number of payees
• Filing method, paper or electronic
• If federal income tax was withheld
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Mail correspondence to:
Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.03 Specifications for Filing Corrected Returns Electronically
The record sequence for filing corrections is the same as for original returns. Refer to Part C. Record Format
Specifications and Record Layouts , for more information. Corrected returns may be included in the same
transmission as original returns; however, separate ‘A’Records are required.
The “B” Record provides a 20-character field for a unique issuer’s Account Number for payee. The account
number is required if there are multiple accounts for a recipient for whom more than one information return of
the same type is being filed. This number will identify the incorrect return if more than one return is filed for a
particular payee. Do not enter a TIN in this field. An issuer’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 issuer that will distinguish the specific account. This number must appear on the initial return
and on the corrected return for the IRS to identify and process the correction properly.
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. Review the charts that follow.
All corrections properly coded for the CF/SF Program will be made available to the participating states. Only
send corrections which affect the federal reporting or affect federal and state reporting. Corrections that
apply only to a state filing requirement should be sent directly to the state.
.04 Corrections and Penalties
File corrected returns to comply with filing requirements. Refer to General Instructions for Certain Information
Returns.
.05 Corrected Returns Procedures
There are numerous types of errors, and in some cases, more than one transaction may be needed to
correct the initial error. Review the “One-transaction Correction” and “Two-transaction Correction” tables
below before transmitting a corrected file.
Note: Some software does not support the correction process. Please contact your software provider for
more information.
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One-transaction Correction
If … Then …
The original return was filed with one or more of the Follow the steps below for one-transaction
following error types: correction:
a. Incorrect payment amount codes in the 1. Prepare a new file. The first record on the
Issuer “A” Record. file will be the Transmitter “T” Record.
b. Incorrect payment amounts in the Payee 2. Make a separate “A” Record for each type
“B” Record. of return and each issuer being reported.
Issuer information in the “A” Record must
c. Incorrect code in the distribution code field be the same as it was in the original
in the Payee “B” Record. submission.
d. Incorrect payee indicator. (Payee indicators 3. The Payee “B” Records must show the
are non-money amount indicator fields correct record information as well as a
found in the specific form record layouts of Corrected Return Indicator Code of “G” in
the Payee “B” Record between field field position 6.
positions 544-748.)
4. Corrected returns using “G” coded “B”
e. Return should not have been filed. Records may be on the same file as
original returns; however, separate “A”
Note: To correct a TIN and/or payee name, follow Records are required.
the instructions under Two-transaction correction.
5. Prepare a separate “C” Record for each
type of return and each issuer being
reported.
6. The last record on the file must be the End
of Transmission “F” Record.
Sample File layout for One-transaction Corrections
Transmitter “T” Issuer “A” “G” coded “G” coded End of Issuer End of
Record Record Payee “B” Payee “B” “C” Record Transmission
Record Record “F” Record
Two separate transactions using both the "G" and "C" codes are required to submit a two-transaction
correction. Do not use this correction process for payment amount corrections.
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Two-transaction Correction
If … Then …
The original return was filed Follow the steps below for two-transaction correction:
with one or more of the
following error types: Transaction 1:
1. Prepare a new file. The first record on the file will be the
a. No payee TIN (SSN, Transmitter “T” Record.
EIN, ITIN, Qualified
Intermediary Employer 2. Make a separate “A” Record for each type of return and each
Identification Number issuer being reported. The information in the “A” Record will be
(QI-EIN), Adoption exactly the same as it was in the original submission. (See
Taxpayer Identification Note below).
Number (ATIN))
3. The Payee “B” Records must contain exactly the same
b. Incorrect payee TIN information as submitted previously. Exception: Insert a
Corrected Return Indicator Code of “G” in field position 6 of the
c. Incorrect payee name “B” Records and enter “0” (zeros) in all payment amounts. (See
Note below.)
d. Wrong type of return
indicator 4. Corrected returns using “G” coded “B” Records may be on the
same file as those returns filed with a “C” code; however,
separate “A” Records are required.
5. Prepare a separate “C” Record for each type of return and
each issuer being reported.
Note: Although the “A” and “B” Records will be exactly the same as the
original submission, the Record Sequence Number will be different
because this is a counter number and is unique to each file. For Form
1099-R corrections, if the amounts are zeros, certain indicators will not
be used.
Then . . .
Follow the steps below for two-transaction correction:
Transaction 2:
1. Make a separate “A” Record for each type of return and each
issuer being reported.
2. 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 filed with the IRS using “C” coded
“B” Records may be on the same file as those returns
submitted with “G” codes; however, separate “A” Records are
required.
3. Prepare a separate “C” Record for each type of return and
each issuer being reported.
4. The last record on the file must be the End of Transmission “F”
Record.
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Sample File layout for Two-transaction Correction
“G” coded “G” coded
Transmitter “T” Issuer “A” End of Issuer Issuer “A”
Payee “B” Payee “B”
Record Record “C” Record Record
Record Record
“C” coded
“C” coded Payee End of Issuer Transmission
Payee “B”
“B” Record “C” Record “F” Record
Record
Note: 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. Although the "A" Record will be exactly the same as
the original submission, the Record Sequence Number may be different because this is a counter number
and is unique to each file. For Form 1099-R corrections, if the amounts are zeros, certain indicators will not
be used.
Sec. 12 Combined Federal/State Filing (CF/SF) Program
.01 General Information
The CF/SF Program was established to simplify information returns filing for issuers. Through the CF/SF
Program, the IRS electronically sends information returns (original and corrected) to participating states.
The following information returns may be filed under the CF/SF Program:
• Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
• Form 1099-DIV, Dividends and Distributions
• Form 1099-G, Certain Government Payments
• Form 1099-INT, Interest Income
• Form 1099-K, Payment Card and Third Party Network Transactions
• Form 1099-MISC, Miscellaneous Information
• Form 1099-NEC, Nonemployee Compensation
• 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
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.02 Participation in CF/SF Program
1. State Coordinators Information:
State Coordinators must contact their IRS Government Liaison to request their state be added or
removed from the CF/SF Program. Requests must be submitted by January 1 st and the request will
be implemented the following tax year. For example: To be added to or removed from the CF/SF
Program for tax year 2024, the request would need to be submitted by January 1, 2024. Refer to
Combined Federal/State Filing (CF/SF) Program State Coordinator Information FAQs on IRS.gov.
Note: Only state coordinators should contact the IRS Government Liaison.
2. Transmitter or issuer information:
Test Files: To request approval to participate, an electronic test file coded for this program must be
submitted to the FIRE Test System at https://fire.test.irs.gov. Refer to FIRE webpage for FIRE testing
availability dates.If the test file is acceptable, an approval letter will be sent. There is no charge to
use the CF/SF Program for approved participants. A test file is only required for the first year a filer
participates in the program; however, it is highly recommended a test file be submitted every year.
Records in the test and actual file must conform to current procedures. Participating in the CF/SF
Program, the filer consents to the IRS disclosure of the return information to the state(s) indicated.
Within two days, the results of the electronic transmission(s) will be sent to the email address
provided on the “Verify Your Filing Information” page in the FIRE Test System. If using email-filtering
software, configure the software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn
off any email auto replies to these email addresses. During peak filing periods, the timeframe for
returning file results may be more than two days.
If the file is bad, the filer or transmitter must return to https://fire.test.irs.gov and select “Check File
Status” to determine what errors are in the file. See Part B. Sec. 2, Connecting to FIRE System.
When a test file is bad, don’t send a replacement file, but continue to send test files until “Good,
Federal/State Reporting” file status is received.
Transmitters can call the IRS with questions on the CF/SF Program. Refer to Part A. Sec. 4,
Communicating with the IRS for contact information.
3. CF/SF Program General Information:
If a payee has a reporting requirement for more than one state, separate “B” Records must be
created for each state. Issuers must prorate the amounts to figure out what should be reported to
each state. Don’t report the total amount to each state.
Some participating states require separate notification the issuer is filing in this manner. The IRS
acts as a forwarding agent only. It is the issuer’s responsibility to contact the appropriate state(s) for
further information. Participating states and corresponding valid state codes are listed below in Table
1, Participating States and Codes. The appropriate code must be entered in fields requesting a
CF/SF Program code. Do not use state abbreviations. Each state’s filing requirements are subject to
change by the state. It is the issuer’s responsibility to contact the participating state(s) to verify their
criteria. Upon submission of the files, the transmitter must be sure of the following:
• All records are correct.
• State Total “K” Record(s) for each state(s) being reported follows the “C” Record.
• Payment amount totals and the valid participating state code are included in the State Totals “K”
Record(s).
• The last “K” Record is followed by an “A” Record (if there are more issuers to report) or an End of
Transmission “F” Record (if this is the last record of the entire file).
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The following table provides codes for participating states in the CF/SF Program.
Table 1: Participating States and Codes*
State Code State Code State Code
Alabama 01 Indiana 18 Nebraska 31
Arizona 04 Kansas 20 New Jersey 34
Arkansas 05 Louisiana 22 New Mexico 35
California 06 Maine 23 North Carolina 37
Colorado 07 Maryland 24 North Dakota 38
Connecticut 08 Massachusetts 25 Ohio 39
Delaware 10 Michigan 26 Oklahoma 40
District of Columbia 42 Minnesota 27 Pennsylvania 11
Georgia 13 Mississippi 28 South Carolina 45
Hawaii 15 Missouri 29 Wisconsin 55
Idaho 16 Montana 30
*The codes listed apply to the CF/SF Program and may not correspond to state codes of agencies or
programs outside of the IRS.
Sample File Layout for Combined Federal/State Filing Program
Transmitter Issuer “A” Payee “B” Payee “B” Payee “B” Record End of Issuer
“T” Record coded Record with Record with with no state code “C” Record
Record with 1 in state code 01 state code 06
position 6 in positions in positions
747-748 747-748
State Total “K” State Total “K” Record End of
Record for “B” Record for “B” Transmission
Records Records coded “F” Record
coded 01 in 06 in positions
positions 747- 747-748
748
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Sec. 13 State Abbreviation Codes and APO/FPO Addresses
.01 State Abbreviation Codes
The following state and U.S. territory abbreviations are to be used when developing the state code portion of
the address fields. This table provides state and territory abbreviations only and does not represent those
states participating in the CF/SF Program.
Table 2: State & U.S. Territory Abbreviations
State Code State Code State Code
Alabama AL Kentucky KY Ohio OH
Alaska AK Louisiana LA Oklahoma OK
American Samoa AS Maine ME Oregon OR
Arizona AZ Maryland MD Pennsylvania PA
Arkansas AR Massachusetts MA Puerto Rico PR
California CA Michigan MI Rhode Island RI
Colorado CO Minnesota MN South Carolina SC
Connecticut CT Mississippi MS South Dakota SD
Delaware DE Missouri MO Tennessee TN
District of Columbia DC Montana MT Texas TX
Florida FL Nebraska NE Utah UT
Georgia GA Nevada NV Vermont VT
Guam GU New Hampshire NH Virginia VA
Hawaii HI New Jersey NJ U.S. Virgin 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 No. Mariana Islands MP
See Part C. Record Format Specifications and Record Layouts for more information on the required
formatting for an address.
Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the “B” Record. This also
includes American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U.S. Virgin Islands.
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.02 APO and FPO Addresses
When reporting APO/FPO addresses, use the following format:
EXAMPLE:
Recipient Name PVT Willard J. Doe
Mailing Address Company F, PSC Box 100
167 Infantry REGT
Recipient City APO (or FPO)
Recipient State AE, AA, or AP*
Recipient ZIP Code 098010100
*AE is the designation for ZIP Codes beginning with 090-099, AA for ZIP Code 340, and AP for ZIP Codes
962-966.
Sec. 14 Definition of Terms
ELEMENT DESCRIPTION
Issuer Formally referred to as payer; files information returns electronically
for their business, regardless of the number of locations.
Transmitter Sends electronic information return data directly to the IRS on behalf
of a business or individual. May also file information returns for their
own business; regardless of the number of locations.
Filer Any person or entity that files an information return.
Correction A correction is an information return filed by the filer/transmitter to
correct an information return previously filed and successfully
processed by the IRS but contained erroneous information.
EIN A nine-digit employer identification number which has been assigned
by the IRS for business federal tax reporting purposes.
Replacement A replacement is an information return file sent by the filer/transmitter to
replace a file that received a bad file status due to errors encountered
while processing the filer’s original file or correction file.
In-house Programmer An employee or a hired contract programmer.
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Issuer Account Number for Any number assigned by the issuer to the payee that can be used by
Payee the IRS to distinguish between information returns.
• This number must be unique for each information return of
the same type for the same payee. Refer to Part C. Payee "B"
Record, Field Positions 21-40.
• If a payee has more than one reporting of the same
document type, it is vital each reporting have a unique
account number. For example, if an issuer has three separate
pension distributions for the same payee and three separate
Forms 1099-R are filed; three 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.
• Don’t 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.
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Part B
Data Communications
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Sec. 1 Information Returns (IR) Application for Transmitter Control Code
(TCC)
.01 Information Returns (IR)Application for Transmitter Control Code (TCC)
All transmitters who file information returns electronically are required to request authorization to file
electronically. To transmit files electronically through the Filing Information Returns Electronically (FIRE)
System, you need a TCC before you can create a FIRE Account on FIRE Test or Production System. Each
user is required to create their own FIRE Account for the EIN/TCC. You must use the new IR Application for
TCC to obtain a TCC or if you have a previously assigned TCC to electronically file information returns you
can use your existing TCC without interruption until August 1, 2023. You must have software, a service
provider, or an in-house programmer that will create the file in the proper format per the requirements and
record layouts in this publication. Scanned, .PDF, .PNG, .TIF, .GIF, .JPG, Word, Excel formats will not be
accepted.
Note: If you have an existing TCC and need an additional TCC, you must use the new online IR Application
for TCC. The FIRE Fill-in Form 4419 is no longer available.
Due Date: Submit your IR Application for TCC by November 1st of the year before information return(s) are
due to ensure you’re ready to electronically file. An IR Application for TCC received after November 1st may
not be processed in time to meet your electronic filing needs. Allow 45 days for processing.
.02 Using the Online IR Application for TCC
If you’re new to electronically transmitting information returns to the Internal Revenue Service (IRS), you
must apply for TCCs using the IR Application for TCC located on the FIRE webpage.
If your FIRE TCC was issued prior to September 26, 2021, and you have not completed an IR Application for
TCC, you will need to submit an application for a new TCC to file for Tax Year 2023.
If you need another form type or an additional TCC you’ll need to complete the online IR Application for TCC.
A single application can be used to apply for multiple information return form types.
If you’re using a third-party to prepare and transmit your information returns to the IRS, you don’t need to
obtain a TCC.
Complete the IR Application for TCC if your firm or organization is not using a third-party to electronically
transmit information returns. The IR Application for TCC contains two separate roles, Transmitter, or Issuer.
• Transmitter: A third-party sending the electronic information return data directly to the IRS on behalf
of any business. Note: If you’re transmitting returns for your own company, in addition to transmitting
returns on behalf of another business, you don’t need both the Transmitter and Issuer role. You can
file all returns as a Transmitter.
• Issuer: A business filing their own information returns regardless of whether they are required to file
electronically.
Alert: If an organization requires more than one TCC for any given form type, a Responsible Official
listed on the application must request the additional TCC through the IR Application for TCC.
Before you can complete the IR Application for TCC, all Responsible Officials and Authorized Delegates, if
applicable, in the business or organization must create an online account. Refer to the FIRE webpage to
access “IR TCC Application for FIRE”.
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.03 Application Approval/Completed
When your IR Application for TCC is approved and completed, a five-character alphanumeric TCC is
assigned to your business. An approval letter will be sent via United States Postal Service (USPS) to the
address listed on the IR Application for TCC, informing you of your TCC. You can also view your TCC on the
IR Application Summary page. The TCC will take 48 hours to be ready for use on FIRE. Allow 45 days for
processing. A TCC will not be issued over the telephone or via email. If you don’t receive a TCC within 45
days, contact the IRS. Refer toPart A. Sec. 4, Communicating with the IRS .
Electronically filed returns may not be transmitted through FIRE until a TCC has been approved and
assigned.
Reminder: You must have software that meets the requirements and record layouts in this publication or a
service provider that will create the file in the proper format.
.04 Revise Current TCC Information
As changes occur, you must update and maintain the IR TCC Application. Access the IR Application for TCC
on theFIRE webpage .
.05 Do I Need More than One TCC?
No. Only one TCC is required if you are only filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.
The TCC is used to catalog files as they are received. The forms listed in Publication 1220 require a single
TCC. There is no need to request an additional TCC.
For example, if you intend to file Forms 1099-INT, submit an IR Application for TCC. If later another type of
form will be filed (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G), use the TCC assigned to file
Forms 1099-INT. Do not request an additional TCC.
An additional TCC is required for each of the following types of returns. Use the IR Application for TCC
located on the FIRE homepage.
• Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Refer to Publication
1187.
• Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Refer to
Publication 1239.
• Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred
Vested Benefits. Refer to Publication 4810.
The IRS encourages transmitters who file for multiple issuers to submit one application and use the assigned
TCC for all issuers. The purpose of the TCC is to identify the business acting as the transmitter of the file. As
a transmitter you may transmit files for as many companies as you need under the one TCC. The information
return data will be contained in the file itself. Some service bureaus will transmit files using their TCC, while
others will require filers to obtain a TCC of their own.
A TCC used to file Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G can be used to submit 1,000 files
per year. If the TCC exceeds 1,000 files, an additional TCC can be requested via the IR Application for TCC.
.06 Deleted TCC
Your TCC will remain valid if you transmit information returns or request an extension of time to file
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information returns electronically through the FIRE System. Refer to Part D. Extension of Time. If you don’t
use your TCC for three consecutive years, your TCC will be deleted. Once your TCC is deleted it cannot be
reactivated. You’ll need to submit a new IR Application for TCC located on the FIRE webpage.
Sec. 2 Connecting to FIRE System
You must obtain a TCC before you can establish a FIRE Account to transmit files through the FIRE Systems
(Production and Test). The system will prompt you to create your User ID, password, 10-digit Personal
Identification Number (PIN) and secret phrase. Each user should create their individual FIRE Account and
login credentials. Multiple FIRE Accounts can be created under one TCC. Refer to the FIRE webpage for
additional information on account creation. The FIRE Production System and the FIRE Test System are two
different sites that don’t communicate with each other. If you plan on sending a production file and a test file,
you’ll need an account on each system.
You must enter your TCC, EIN and Business Name exactly as it currently appears on your IR Application for
TCC. Once you log in, your information will fill in automatically when you submit files.
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Connecting to the FIRE Systems
1st Time Connection to FIRE Production and Returning User to FIRE Production and Test
Test Systems: Systems:
• Click “Create New Account” • Click “Log On”
• Input TCC, EIN and Company Name • Enter the TCC
• Create User ID • Enter the EIN
• Create and verify password and click “Create” • Enter the Company Name
• Input required information and click “Submit” • Enter the User ID (not case sensitive)
• If the message “Account Created” is received, • Enter the Password (case sensitive)
click “OK”
• Read the bulletin(s)
• Create and verify the 10-digit self-assigned PIN
and click “Submit” Password Criteria
• Must contain a minimum of 8 characters
• If the message “Your PIN has been
successfully created!” is received, click “OK” • Limited to a maximum of 20 characters
• Create and verify the Secret Phrase along with • Must contain at least one special character # ?
validation fields and click “Create” ! @ $ % ^ & * . , -
• If the message “Create Secret Phrase – • Must contain at least one upper case letter
Success” is received, click “OK” (alpha character)
• You will be logged out automatically and will • Must contain at least one lower case letter
need to log back in to confirm User Account (alpha character)
was successfully created.
• Must contain at least one number (numeric
• If one of the following error messages are character)
received, check secret phrase criteria and
• Passwords must be changed every 90 days;
retry, or check the spelling of your secret
the previous 24 passwords cannot be used
phrase. Error messages are:
• Passwords cannot contain the User ID or
• Invalid Secret Phrase. Secret Phrase Username
does not meet the Secret Phrase Note: If you have a FIRE System account
requirements. (Production and Test) with an established Secret
• Invalid Verify Secret Phrase. Secret Phrase and forgot your password, you may reset
Phrase does not meet the Secret Phrase your password using your established Secret
Requirements. Phrase.
• Secret phrases do not match.
Note: If you’re using SPAM filtering software,
configure it to allow an email from fire@irs.gov and
irs.e-helpmail@irs.gov. Turn off any email auto
replies to these email addresses.
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Uploading Files to FIRE
Filers may upload a file to the FIRE System by taking the following actions:
• After logging in, go to the Main Menu
• Select “Send Information Returns”
• “Submit”
Verify and update company information as appropriate and/or click “Accept”.
The system will display
Company Name
Address
City
State
Zip Code
Telephone #
Contact
E-mail Address
• Select one of the following:
Original file
Replacement file
Correction file
Test File (This option will only be available on the FIRE Test System at
https://fire.test.irs.gov/).
• Enter the 10-digit PIN
• “Submit”
• “Browse” to locate the file and open it
• “Upload”
Note: When the upload is complete, the screen will display the total bytes received and display the name
of the file just uploaded. We recommend that you print the page for your records. If this page is not
displayed on your screen, we probably did not receive the file. To verify, go to “Check File Status” option
on the main menu. We received the file if the file name is displayed and the count is equal to ‘0’ and the
results indicate, “Not Yet Processed.”
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Checking the Status of Your File
It is the transmitter’s responsibility to check the status of submitted files. If you don’t receive an email
within two days or if you receive an email indicating the file is bad:
• Log into the FIRE System
• Select “Main Menu”
• Select “Check File Status”. The default selection to the File Status drop down is, “All Files.”
When “All Files” is selected, a valid date range is required. The date range cannot exceed
three months.
Note: During peak filing periods, the time frame for returning file results may be more than two days.
File Status Results:
• Good - The filer is finished with this file if the “Count of Payees” is correct. The file is
automatically released for IRS processing after ten calendar days unless the filer contacts TSO
within this time frame.
• Bad - The file has errors. Click on the filename to view the error message(s), fix the errors, and
resubmit the file timely as a “replacement” file.
• Not Yet Processed - The file has been received, but results aren’t available. Check back in a
few days.
Sec. 3 Electronic Specifications
.01 FIRE System
The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921,
3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production
System at https://fire.irs.gov/. The electronic filing of information returns is not affiliated with any other IRS
electronic filing programs. Filers must obtain separate approval to participate in different programs.
The FIRE Production System does not provide fill-in forms, except for:
• Form 8809, Application for Extension of Time to File Information Returns
The FIRE System can accept multiple files for the same type of return. For example, if a company has
several branches issuing Forms 1099-INT, it is not necessary to consolidate all the forms into one
transmission. Each file may be sent separately. Do not transmit duplicate data.
Electronic reporting of information returns eliminates the need for electronic filers to send paper documents
to the IRS. Do not send copies of the paper forms to the IRS for any forms filed electronically. This will result
in duplicate filing.
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.02 FIRE System Internet Security Technical Standards
FIRE System Internet Security Technical Standards are:
• HTTP 1.1 Specification
• TLS 1.2 is implemented using SHA and RSA 1024 bits during the asymmetric handshake
The FIRE Production and Test System server no longer supports Secure Socket Layer (SSL) 3.0 as one of
the FIRE System’s Internet Security Technical Standards. Transmitters using IE 6.0 or lower as their browser
may have problems logging in and connecting to the FIRE System. Follow the steps below to connect and
upload a file:
• Go to Tools > Internet Options > Advanced
• Scroll down and find Security
• Uncheck both SSL 2.0 and SSL 3.0
• Check TLS 1.2 and select “Apply”
Sec. 4 Electronic Submissions
.01 Electronic Submissions
The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to the
FIRE webpage.
Standard ASCII code is required for all files. The time required to transmit files varies depending upon your
type of connection to the internet.
The acceptable file size for the FIRE Systems cannot exceed one million records per file. The count is the
total of the entire file determined by adding together the T, A, B, C, K and F Records. If the file exceeds the
limit, the file will be rejected. We recommend you visit the FIRE webpage for the latest system status,
updates, and alerts.
When sending electronic files larger than 10,000 records, data compression is encouraged. The time
required to transmit a file can be reduced up to 95 percent by using compression.
• WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept self-
extracting zip files or compressed files containing multiple files.
Transmitters may create files using self-assigned file name(s). However, the FIRE System will assign a
unique filename. Record the FIRE filename from the "Check File Status" page as it is required when
assistance is needed. The FIRE filename consists of:
• Submission type (original, correction, replacement, and test)
• TCC
• Four-digit sequence number. The sequence number will be increased for every file sent
For example, if this is the first Original file for the calendar year and the TCC is 44444, the IRS
assigned filename would be ORIG.44444.0001 and so forth, in ascending order.
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Prior year data, original, and corrected, must be filed according to the requirements of this publication. Use
the record format for the current year when submitting prior year data. 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. Transmitter "T" Record Field position 6, Prior Year Data Indicator, must
contain a "P." A separate transmission is required for each tax year. See Part C. Record Format
Specifications and Record Layouts.
.02 File Definitions
It is important to distinguish between the specific types of files:
Original file – Contains information returns not previously reported to the IRS.
Correction file – Contains corrections for information returns successfully processed by the IRS with a
status of “Good” and it has been more than 10 calendar days since the file was transmitted to the IRS, and
you then identified an error with the file. Correction files should only contain records that require a correction,
not the entire file.
Replacement file – A replacement file is sent when a "Bad" status is received. After the necessary changes
have been made, transmit the entire file through the FIRE Production System as a replacement file.
Test file – Contains data formatted to the specifications in Publication 1220 and can only be sent through the
FIRE Test System at https://fire.test.irs.gov/. Don’t transmit live data in the FIRE Test System.
.03 Submission Responses
The results of your electronic transmission(s) will be sent to the email address that was provided on the
“Verify Your Filing Information” screen within two business days after a file has been submitted. If using
email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov.
Turn off any email auto replies to these email addresses.
Note: Processing delays may occur during peak filing time frames, and you may not get results within two
business days. If a file is bad, the transmitter must return to https://fire.irs.gov/ or https://fire.test.irs.gov/ to
identify the errors. At the main menu, select Check File Status.
If a file is "Bad", make necessary changes and resubmit as a replacement file. You have 60 days from the
original transmission date to send a good replacement file.
Note: If an acceptable replacement file is received within 60 days, the transmission date for the original file
will be used for penalty determination. Original files submitted after the due date or acceptable replacement
files sent beyond the 60 days may result in a late filing penalty.
If the file is good, it is released for mainline processing after 10 calendar days from receipt.
You can contact TSO within the ten-day timeframe to stop processing. They are available Monday through
Friday 8:30 a.m. – 5:30 p.m. ET. Listen to all options before making your selection.
• 866-455-7438 (toll-free)
• 304-263-8700 (International) (Not toll-free)
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay
service.
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When you call, you must indicate if you want the file ‘Closed’, with no replacement file or ‘Made Bad’ so you
can send a replacement file. You’ll need your TCC and EIN.
Sec. 5 Test Files
A test file is only required if you’re participating in the CF/SF Program for the first time. The submission of a
test file is recommended for all new electronic filers to test hardware and software. See Part B. Sec. 2,
Connecting to FIRE System.
The test file must consist of a sample of each type of record:
• Transmitter “T” Record
• Use the Test Indicator “T” in field position 28 on the "T" Record
• Issuer “A” Record
• Multiple Payee “B” Records (at least eleven “B” Records per each “A” Record)
• End of Issuer “C” Record
• State Totals “K” Record(s) - if participating in the CF/SF Program
• End of Transmission “F” Record
Note: See Part C. Record Format Specifications and Record Layouts, for record formats.
The IRS will check the file to ensure it meets the specifications outlined in this publication. Current filers may
send a test file to ensure the software reflects all required programming changes. However, not all validity,
consistency, or math error tests will be conducted. There is a limitation of 125 files per l TCC in Trading
Partner Test (TPT).
Provide a valid email address on the “Verify Your Filing Information” page. You’ll be notified of your file
acceptance by email within two days of transmission. When using email filtering software, configure software
to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email
addresses.
It is the transmitter’s responsibility to check the results of the submission. See Part B. Sec. 2, Connecting to
FIRE System.
Note: During peak filing periods, the time frame for returning file results may be more than two days.
The following results will be displayed:
• Good - The test file is good for all files that are not testing for the CF/SF Program.
• Good, Federal/State Reporting - The file is good for the CF/SF Program.
• Bad - The test file contains errors. Click on the filename for a list of the errors.
• Not Yet Processed - The file has been received, but results aren’t available. Please check back in
a few days.
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Sec. 6 Common Problems
Item Issue Resolution
1 You have not To receive emails concerning files,
received a file processing results, reminders, and
status email. notices, set the SPAM filter to receive
email from fire@irs.gov and irs.e-
helpmail@irs.gov. Turn off any email auto
replies to these email addresses. Check
the File Status to ensure your information
was transmitted.
Check “Verify Your Filing Information”
page in your FIRE Account to ensure the
correct email address is displayed.
2 You do not know The results of a file are posted to the FIRE
the status of your System within two days. If the correct email
submission. address was provided on the “Verify Your
Filing Information” screen when the file was
uploaded, an email will be sent regarding
the File Status. If the results in the email
indicate “Good” and the “Count of Payees”
is correct, the filer is finished with this file. If
any other results are received, follow the
instructions in the “Check File Status”
option. If the file contains errors, get an
online listing of the errors. If the file status is
good, but the file should not be processed,
filers should contact TSO within 10 calendar
days from the transmission of the file. You
must state if you want the file made bad or
closed.
3 You received a file If a file is "Bad", make necessary changes
status of "Bad.” and resubmit as a replacement file. You
have 60 days from the original transmission
date to send a good replacement file.
Note: If an acceptable replacement file is
received within 60 days, the transmission
date for the original file will be used for
penalty determination. Original files
submitted after the due date, or an
acceptable replacement file sent beyond the
60 days may result in a late filing penalty.
4 You received an Only compress one file at a time. For
error that more than example, if there are 10 uncompressed files
one file is to send, compress each file separately and
compressed within send ten separate compressed files.
the file.
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Item Issue Resolution
5 You resent your Only send those returns that need
entire file as a corrections, not the entire original file. See
correction after only Part A. Sec. 11, Corrected Returns.
a few changes were
made.
6 You received an All files submitted electronically must be in
error that the file is standard ASCII code.
formatted as
EBCDIC.
7 You receive a Enter the TIN of the company assigned to
TCC/TIN mismatch the TCC.
error when entering
your TCC/TIN
combination in your
FIRE Account.
8 Transmitter sent the Contact TSO Monday through Friday 8:30
wrong file. a.m. – 5:30 p.m. ET. Listen to all options
before making your selection.
• 866-455-7438 (toll-free)
• 304-263-8700 (International) (Not
toll-free)
• Deaf or hard of hearing customers
may call any of our toll-free numbers
using their choice of relay service.
TSO may be able to stop the file before it is
processed.
9 You sent a file Contact TSO Monday through Friday 8:30
that is in the a.m. - 5:30 p.m. ET to identify options
"Good" status available. TSO may be able to close the file
and is within 10 or change the status to "Bad.” Listen to all
calendar days options before making your selection.
from the
transmission of • 866-455-7438 (toll-free)
the file, and you • 304-263-8700 (International) (Not
want to send a toll-free)
different file in • Deaf or hard of hearing customers
place of the may call any of our toll-free numbers
previous one. using their choice of relay service.
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Item Issue Resolution
10 You sent a file in All files submitted electronically must be in
.PDF format. standard ASCII code. If you have software
that is supposed to produce this file, contact
the software company to see if their
software can produce a file in the proper
format.
Sec. 7 Common Formatting Errors
Item Issue Resolution
1 "C" Record contains control totals that The “C” Record is a summary record for a type of
don’t equal the IRS total of "B" Records. return for a given issuer. The 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,1099-OID, or
1099-Q. Money amounts must be numeric and right
justified. Unused positions must be zero (0) filled.
Don’t use blanks in money amount fields.
2 You identified your file as a correction; When a file is submitted as a correction file, there
however, the data is not coded with a "G" must be a corrected return indicator “G” or “C” in
or "C" in position 6. position 6 of the Payee “B” record. See Part A, Sec.
11, Corrected Returns.
3 "A" Record contains missing or invalid TIN The Issuer’s TIN reported in positions 12-20 of the
in positions 12-20. “A” Record must be a nine-digit number. Don’t
enter hyphens. The TIN and the First Issuer Name
Line provided in the “A” Record must correspond.
4 "T" Record, "A" Record and/or "B" Record The tax year in the transmitter, issuer, and payee
have an incorrect tax year in positions 2- records must reflect the tax year of the information
5. 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
year.
5 “T” Record has a “T” (for Test) in position Remove the "T" from position 28 on the "T" record
28; however, your file was not sent as a and resubmit as a replacement.
test.
CAUTION: Do not remove the “T” from position 1 of
the “T” Record, only from position 28.
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Item Issue Resolution
6 A percentage of your “B” Records contain TINs entered in positions 12-20 of the Payee “B”
missing and/or invalid TINs. records must consist of nine numeric characters
only. Do not enter hyphens. Incorrect formatting of
TINs may result in a penalty.
7 A percentage of your Form 1099- R “B” When transmitting Form 1099-R, there must be a
Records have invalid or missing valid Distribution Code(s) in positions 545-546 of the
distribution codes. Payee “B” Record(s). For valid codes and
combinations, refer to Form 1099-R Distribution
Code Chart 2023, located in Part C. If only one
distribution code is required, enter in position 545
and position 546 must be blank. A blank in position
545 is not acceptable.
8 "A” Record has an incorrect/invalid type of The Amount Codes used in the “A” Record must
return and/or amount code(s) in positions correspond with the payment amount fields used in
28-45. the “B” Record(s). The Amount Codes must be left
justified and in ascending order. Unused positions
must be blank filled. For example: If the “B”
Record(s) 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 code
fields.
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Part C
Record Format Specifications and Record Layouts
39
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File Format
Each record must be 750 positions.
Identifies the Issuer (the
institution or person making
payments), the type of
document being reported,
and other miscellaneous
information.
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Sec. 1 Transmitter “T” Record General Field Descriptions
General Field Descriptions
The Transmitter “T” Record identifies the entity transmitting the electronic file. A replacement file will be
requested if the “T” Record is not present. See File Format Diagram located in Part C. Record Format
Specifications and Record Layouts.
• Transmitter “T” Record is the first record on each file and is followed by an Issuer “A” Record.
• All records must be a fixed length of 750 positions.
• Don’t use punctuation in the name and address fields.
• The Transmitter “T” Record contains critical information when necessary for the IRS to contact the
transmitter.
• For all fields marked “Required,” the transmitter must provide the information described under
General Field Description. 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 for the indicated
length.
• All alpha characters entered in the “T” Record must be upper case, except an email address which
may be case sensitive.
Record Name: Transmitter “T” Record
Field Position Field Title Length General Field Description
1 Record Type 1 Required. Enter “T.”
2-5 Payment 4 Required. Enter “2023.” If reporting prior year data, report
Year the year which applies (2022, 2021, etc.) and set the Prior
Year Data Indicator in field position 6.
6 Prior Year 1 Required. Enter “P” only if reporting prior year data.
Data Indicator Otherwise, enter a blank.
Don’t enter a “P” if the tax year is 2023. The FIRE System
accepts 2013 through 2022 for prior years. You cannot mix
tax years within a file.
7-15 Transmitter’s 9 Required. Enter the transmitter’s nine-digit taxpayer
TIN identification number (TIN).
16-20 Transmitter 5 Required. Enter the five-character alphanumeric
Control Code Transmitter Control Code (TCC) assigned by the IRS.
21-27 Blank 7 Enter blanks.
28 Test File 1 Required for test files only. Enter a “T” if this is a test file.
Indicator Otherwise, enter a blank.
29 Foreign Entity 1 Enter “1” if the transmitter is a foreign entity. If the
Indicator transmitter is not a foreign entity, enter a blank.
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Field Position Field Title Length General Field Description
30-69 Transmitter 40 Required. Enter the transmitter name. Left justify the
Name information and fill unused positions with blanks.
70-109 Transmitter 40 Enter any additional information that may be part of the
Name name. Left justify the information and fill unused positions
(Continuation) with blanks.
110-149 Company 40 Required. Enter company name associated with the
Name address in field positions 190-229.
150-189 Company 40 Enter any additional information that may be part of the
Name company name.
(Continuation)
190-229 Company 40 Required. Enter the mailing address associated with the
Mailing Company Name in field positions 110-149 where
Address correspondence should be sent.
For U.S. address, the issuer 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 issuer city, state, and ZIP Code.
For foreign address, filers may use the issuer’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 Entity Indicator in position 29
must contain a “1”.
230-269 Company City 40 Required. Enter the city, town, or post office where
correspondence should be sent.
270-271 Company 2 Required. Enter U.S. Postal Service state abbreviation.
State Refer to Part A. Sec. 13, Table 2, State & U.S. Territory
Abbreviations.
272-280 Company ZIP 9 Required. Enter the nine-digit ZIP Code assigned by the
Code U.S. Postal Service. If only the first five digits are known,
left justify the information and fill unused positions with
blanks.
281-295 Blank 15 Enter blanks.
296-303 Total Number 8 Enter the total number of Payee “B” Records reported in
of Payees the file. Right justify the information and fill unused
positions with zeros.
304-343 Contact 40 Required. Enter the name of the person to contact when
Name problems with the file or transmission are encountered.
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Field Position Field Title Length General Field Description
344-358 Contact 15 Required. Enter the telephone number of the person to
Telephone contact regarding electronic files. Omit hyphens. If no
Number & extension is available, left justify the information and fill
Extension unused positions with blanks.
Example: The IRS telephone number of 866-455-7438 with
an extension of 52345 would be 866455743852345.
359-408 Contact Email 50 Required if available. Enter the email address of the
Address person to contact regarding electronic files. If no email
address is available, enter blanks. Left justify.
409-499 Blank 91 Enter blanks.
500-507 Record 8 Required. Enter the number of the record as it appears
Sequence within the file. The record sequence number for the “T”
Number Record will always be one (1) since it is the first record on
the file and the file can have only one “T” Record. Each
record thereafter must be increased by one in ascending
numerical sequence, that is, 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 through the final record of the file,
the “F” Record.
508-517 Blank 10 Enter blanks.
518 Vendor 1 Required. If the software used to produce this file was
Indicator provided by a vendor or produced in-house, enter the
appropriate code from the table below.
Definition Indicator
Software was purchased from V
a vendor or other source.
Software was produced by I
in-house programmers
Note: An in-house programmer is defined as an employee
or a hired contract programmer. If the software is produced
in-house, fields 519-558 titled Vendor Name are not
required.
519-558 Vendor Name 40 Required. Enter the name of the company from whom the
software was purchased. If the software is produced in-
house, enter blanks.
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Field Position Field Title Length General Field Description
559-598 Vendor 40 Required. Enter the mailing address. If the software is
Mailing produced in-house, enter blanks.
Address
For U.S. address, the issuer’s 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 issuer city, state, and ZIP Code.
For foreign address, filers may use the issuer’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 Entity Indicator in position 29
must contain a “1”.
599-638 Vendor City 40 Required. Enter the city, town, or post office. If the
software is produced in-house, enter blanks.
639-640 Vendor State 2 Required. Enter U.S. Postal Service state abbreviation.
Refer to Part A. Sec. 13, Table 2, State & U.S. Territory
Abbreviations. If the software is produced in-house, enter
blanks.
641-649 Vendor ZIP 9 Required. Enter the valid nine-digit ZIP Code assigned by
Code the U.S. Postal Service. If only the first five digits are
known, fill unused positions with blanks. Left justify. If the
software is produced in- house, enter blanks.
650-689 Vendor 40 Required. Enter the name of the person to contact
Contact concerning software questions. If the software is produced
Name in-house, enter blanks.
690-704 Vendor 15 Required. Enter the telephone number of the person to
Contact contact concerning software questions. Omit hyphens. If no
Telephone extension is available, left justify the information and fill
Number & unused positions with blanks. If the software is produced
Extension in-house, enter blanks.
705-739 Blank 35 Enter blanks.
740 Vendor 1 Enter “1” if the vendor is a foreign entity. Otherwise, enter a
Foreign Entity blank.
Indicator
741-748 Blank 8 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed characters
(CR/LF).
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Transmitter “T” Record - Record Layout
Record Payment Prior Year Transmitter’s Transmitter Blank
Type Year Data TIN Control
Indicator Code
1 2-5 6 7-15 16-20 21-27
Test File Foreign Transmitter Transmitter Company Company Name (Continuation)
Indicator Entity Name Name Name
Indicator (Continuation)
28 29 30-69 70-109 110-149 150-189
Company Company Company Company ZIP Blank Total Number of Payees
Mailing City State Code
Address
190-229 230-269 270-271 272-280 281-295 296-303
Contact Contact Contact Blank Record Blank
Name Telephone Email Sequence
Number & Address Number
Extension
304-343 344-358 359-408 409-499 500-507 508-517
Vendor Vendor Vendor Vendor City Vendor Vendor ZIP Code
Indicator Name Mailing State
Address
518 519-558 559-598 599-638 639-640 641-649
Vendor Vendor Blank Vendor Blank Blank or CR/LF
Contact Contact Foreign Entity
Name Telephone Indicator
Number &
Extension
650-689 690-704 705-739 740 741-748 749-750
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Sec. 2 Issuer “A” Record
General Field Descriptions
The second record on the file must be an Issuer “A” Record.
The Issuer “A” Record identifies the person making payments. The issuer will be held responsible for the
completeness, accuracy, and timely submission of electronic files. Examples of an Issuer include:
o Recipient of mortgage payments
o Recipient of student loan interest payments
o Educational institution
o Broker
o Person reporting a real estate transaction
o Barter exchange
o Creditor
o Trustee or issuer of any IRA or MSA plan
o Lender who acquires an interest in secured property or who has a reason to know the
property has been abandoned
• A transmitter may include Payee “B” Records for more than one issuer in a file; however, each
group of “B” Records must be preceded by an “A” Record and followed by an End of Issuer “C”
Record. A single file may contain different types of returns, but the types of returns cannot be
intermingled. A separate “A” Record is required for each issuer and each type of return being
reported.
• The number of “A” Records depends on the number of issuers and the different types of returns
being reported. Do not submit separate “A” Records for each payment amount being reported. For
example, if an issuer 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.
• The maximum number of “A” Records allowed in a file is 99,000. All records must be a fixed length
of 750 positions. All alpha characters entered in the “A” Record must be upper case.
• For all fields marked “Required,” the transmitter must provide the information described under
General Field Description. 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.
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Record Name: Issuer “A” Record
Field Field Title Length General Field Description
Position
1 Record Type 1 Required. Enter an "A.”
2-5 Payment Year 4 Required. Enter “2023.” If reporting prior year data, report
the year which applies (2022, 2021, etc.).
6 Combined 1 Required for CF/SF Program.
Federal/ State
Filing Program Enter “1” if approved and submitting information as part of
the CF/SF Program or if submitting a test file to obtain
approval for the CF/SF Program. Otherwise, enter a blank.
Note 1: If the Issuer “A” Record is coded for CF/SF
Program, there must be coding in the Payee “B” Records
and the State Totals “K” Records.
Note 2: If “1” is entered in this field position, be sure to code
the Payee “B” Records with the appropriate state code.
Refer to Part A. Sec. 12, Table 1, Participating States and
Codes, for further information.
7-11 Blank 5 Enter blanks.
12-20 Issuer Taxpayer 9 Required. Enter the valid nine-digit taxpayer identification
Identification number assigned to the issuer. Do not enter blanks,
Number (TIN) hyphens, or alpha characters. Filling the field with all zeros,
ones, twos, etc., will result in 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”.
21-24 Issuer Name 4 Enter the four characters of the name control or enter
Control blanks. See Part E. Exhibit 1, Name Control.
25 Last Filing 1 Enter “1” if this is the last year this issuer name and TIN will
Indicator file information returns electronically or on paper.
Otherwise, enter a blank.
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Field Field Title Length General Field Description
Position
26-27 Type of Return 2 Required. Enter the appropriate code. Left justify and fill
unused positions with blanks.
TYPE OF RETURN CODE
1097-BTC BT
1098 3
1098-C X
1098-E 2
1098-F FP
1098-Q QL
1098-T 8
1099-A 4
1099-B B
1099-C 5
1099-CAP P
1099-DIV 1
1099-G F
1099-INT 6
1099-K MC
1099-LS LS
1099-LTC T
1099-MISC A
1099-NEC NE
1099-OID D
1099-PATR 7
1099-Q Q
1099-R 9
1099-S S
1099-SA M
1099-SB SB
3921 N
3922 Z
5498 L
5498-ESA V
5498-SA K
W-2G W
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Field Field Title Length General Field Description
Position
28-45 Amount Codes 18 Required. Enter the appropriate amount code(s) for the
type of return being reported. In most cases, the box
numbers on paper information returns correspond with the
amount codes used to file electronically. However, if
discrepancies occur, Publication 1220 governs for filing
electronically. Enter the amount codes in ascending
sequence; numeric characters followed by alphas. Left
justify the information and fill unused positions with blanks.
Note: A type of return and an amount code must be present
in every Issuer “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 For Reporting Payments on Form 1097-BTC:
Amount Type Amount Code
Form 1097-BTC, Bond Tax Credit
Total Aggregate 1
January payments 2
February payments 3
March payments 4
April payments 5
May payments 6
June payments 7
July payments 8
August payments 9
September payments A
October payments B
November payments C
December payments D
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1098:
Amount Type Amount Code
Form 1098, Mortgage Interest Statement
Mortgage interest received from 1
issuer(s)/borrower(s)
Points paid on the purchase of a 2
principal residence
Refund or credit of overpaid interest 3
Mortgage Insurance Premium 4
• If section 163(h)(3)(E) applies for
2023, enter the total premiums of
$600 or more paid (received) in
2023.
• If section 163(h)(3)(E) does not
apply for 2023 leave this box
blank.
Future developments - For the latest
information about developments
related to Form 1098 and its
instructions, such as legislation
enacted after they were published, go
to https://www.irs.gov/forms-
pubs/form-1098-mortgage-interest-
statement.
Blank (Filer’s use) 5
Outstanding Mortgage Principal 6
Amount Codes For Reporting Payments on Form 1098-C:
Amount Type Amount
Form 1098-C, Contributions of Motor Code
Vehicles, Boats, and Airplanes
Gross proceeds from sales 4
Value of goods or services in exchange 6
for a vehicle
Note: If reporting other than “Gross proceeds from sales” or
“Value of goods or services in exchange for a vehicle,” use
Type of Return Code “X” in field positions 26-27 and
Amount Code 4 in field position 28 of the “A” Record. All
payment amount fields in the Payee “B” record will contain
zeros.
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Field Field Title Length General Field Description
Position
Amount Code For Reporting Payments on Form 1098-E:
Amount Type Amount Code
Form 1098-E, Student Loan Interest
Statement Student loan interest received by the 1
lender
Amount Codes For Reporting Payments on Form 1098-F:
Amount Type Amount Code
Form 1098-F, Fines, Penalties and Other
Amounts Total amount required to be paid (new 1
paper form box 1)
Amount to be paid for violation or 2
potential violation
Restitution/remediation amount 3
Compliance amount 4
Amount Codes For Reporting Payments on Form 1098-Q:
Amount Type Amount Code
Form 1098-Q, Qualifying Longevity
Annuity Contract Information January payments 1
February payments 2
March payments 3
April payments 4
May payments 5
June payments 6
July payments 7
August payments 8
September payments 9
October payments A
November payments B
December payments C
Total premiums D
Annuity amount on start date E
FMV of QLAC F
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1098-T:
Amount Type Amount Code
Form 1098-T, Tuition Statement
Payments received for qualified tuition 1
and related expenses
Adjustments made for prior year 3
Scholarships or grants 4
Adjustments to scholarships or grants 5
for a prior year
Reimbursements or refunds of 7
qualified tuition and related expenses
from an insurance contract
Note: 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 For Reporting Payments on Form 1099-A:
Amount Type Amount Code
Form 1099-A, Acquisition or
Abandonment of Secured Property Balance of principal outstanding 2
Fair market value of the property 4
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1099-B:
Amount Type Amount Code
Form 1099-B, Proceeds From Broker and
Barter Exchange Transactions Proceeds (For forward contracts, See 2
Note 1)
Cost or other basis 3
Federal income tax withheld (backup 4
withholding). Do not report negative
amounts.
Wash Sale Loss Disallowed 5
Bartering 7
Profit (or loss) realized in 2023 (See 9
Note 2)
Unrealized profit (or loss) on open A
contracts 12/31/2022 (See Note 2)
Unrealized profit (or loss) on open B
contracts 12/31/2023 (See Note 2)
Aggregate profit (or loss) C
Accrued Market Discount D
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 9, A, B, and C are used for
the reporting of regulated futures or foreign currency
contracts.
Amount Codes For Reporting Payments on Form 1099-C:
Amount Type Amount Code
Form 1099-C, Cancellation of Debt
Amount of debt discharged 2
Interest included in Amount Code 2 3
Fair market value of property. Use 7
only if a combined Form 1099-A and
1099-C is being filed.
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Field Field Title Length General Field Description
Position
Amount Code For Reporting Payments on Form 1099-CAP:
Amount Type
Form 1099-CAP, Changes in Corporate Amount Code
Control and Capital Structure Aggregate amount received 2
Amount Codes For Reporting Payments on Form 1099-DIV:
Amount Type Amount Code
Form 1099-DIV, Dividends and
Distributions Total ordinary dividends 1
Qualified dividends 2
Total capital gain distribution 3
Section 199A Dividends 5
Unrecaptured Section 1250 gain 6
Section 1202 gain 7
Collectibles (28%) rate gain 8
Non-dividend distributions 9
Federal income tax withheld A
Investment expenses B
Foreign tax paid C
Cash liquidation distributions D
Non-cash liquidation distributions E
Exempt interest dividends F
Specified private activity bond G
interest dividends
Section 897 Ordinary Dividends H
Section 897 Capital Gains J
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1099-G:
Amount Type Amount Code
Form 1099-G, Certain Government
Payments Unemployment compensation 1
State or local income tax refunds, 2
credits, or offsets
Federal income tax withheld (backup 4
withholding or voluntary withholding
on unemployment compensation of
Commodity Credit Corporation Loans
or certain crop disaster payments)
Reemployment Trade Adjustment 5
Assistance (RTAA) programs
Taxable grants 6
Agriculture payments 7
Market gain 9
Amount Codes For Reporting Payments on Form 1099-INT:
Amount Type Amount Code
Form 1099-INT, Interest Income
Interest income not included in Amount 1
Code 3
Early withdrawal penalty 2
Interest on U.S. Savings Bonds and 3
Treasury obligations
Federal income tax withheld (backup 4
withholding)
Investment expenses 5
Foreign tax paid 6
Tax-exempt interest 8
Specified private activity bond 9
Market discount A
Bond premium B
Bond premium on tax exempt bond D
Bond premium on Treasury obligation E
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1099-K:
Amount Type Amount Code
Form 1099-K, Payment Card and Third
Party Network Transactions Gross amount of payment card/third 1
party network transactions
Card not present transactions 2
Federal Income tax withheld 4
January payments 5
February payments 6
March payments 7
April payments 8
May payments 9
June payments A
July payments B
August payments C
September payments D
October payments E
November payments F
December payments G
Amount Code For Reporting Payments on Form 1099-LS:
Amount Type Amount Code
Form 1099-LS, Reportable Life Insurance
Sale Amount paid to payment recipient 1
Amount Codes For Reporting Payments on Form 1099-LTC:
Amount Type Amount Code
Form 1099-LTC, Long-Term Care and
Accelerated Death Benefits Gross long-term care benefits paid 1
Accelerated death benefits paid 2
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1099-MISC:
Amount Type Amount Code
Form 1099-MISC, Miscellaneous
Information Rents 1
Royalties (See Note 2) 2
Note 1: If only reporting a direct sales
indicator (see “B” Record field position 547), Other income 3
use Type of Return “A” in field positions 26- Federal income tax withheld (backup 4
27, and Amount Code 1 in field position 28 withholding or withholding on Indian
of the Issuer “A” Record. All payment gaming profits)
amount fields in the Payee “B” Record will
contain zeros. Fishing boat proceeds 5
Medical and health care payments 6
Note 2: Do not report timber royalties under
a “pay-as-cut” contract; these must be Substitute payments in lieu of 8
reported on Form 1099-S dividends or interest
Crop insurance proceeds A
Excess golden parachute payment B
Gross proceeds paid to an attorney C
in connection with legal services
Section 409A deferrals D
Section 409A income E
Fish Purchased for resale F
Prior Year Nonemployee G
Compensation (NEC) (TY2019 and
earlier)
Note: “T” Record Field Position 6
must contain a P
Amount Codes For Reporting Payments on Form 1099-NEC: (Tax Year
2020 and future only)
Form 1099-NEC, Nonemployee Amount Type Amount Code
Compensation
Nonemployee Compensation 1
Federal Income Tax Withheld 4
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1099-OID:
Amount Type Amount Code
Form 1099-OID, Original Issue Discount
Original issue discount for 2023 1
Other periodic interest 2
Early withdrawal penalty 3
Federal income tax withheld (backup 4
withholding)
Bond premium 5
Original issue discount on U.S. 6
Treasury obligations (allows both
positive and negative amounts to be
reported)
Investment expenses 7
Market discount A
Acquisition premium B
Tax-Exempt OID C
Amount Codes For Reporting Payments on Form 1099-PATR:
Amount Type Amount Code
Form 1099-PATR, Taxable Distributions
Received From Cooperatives Patronage dividends 1
Nonpatronage distributions 2
Per-unit retain allocations 3
Federal income tax withheld (backup 4
withholding)
Redeemed nonqualified notices 5
Section 199A(a) deduction 6
Qualified Payments (Sec. B
199A(b)(7))
Section 199A(a) Qualified items C
Section 199A(a) SSTB items D
Pass-Through Credits
Investment credit 7
Work opportunity credit 8
For filer’s use for pass-through A
credits and deduction
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1099-Q:
Amount Type Amount Code
Form 1099-Q, Payments From Qualified
Education Programs (Under Sections 529 Gross distribution 1
and 530) Earnings (or loss) 2
Basis 3
Amount Codes For Reporting Payments on Form 1099-R:
Amount Type Amount Code
Form 1099-R, Distributions From
Pensions, Annuities, Retirement or Gross distribution 1
Profit-Sharing Plans, IRAs, Insurance Taxable amount (see Note 1) 2
Contracts, etc.
Capital gain (included in Amount 3
Code 2)
Federal income tax withheld 4
Employee contributions/designated 5
Roth contributions or insurance
premiums
Net unrealized appreciation in 6
employer’s securities
Other 8
Total employee contributions 9
Traditional IRA/SEP/SIMPLE A
distribution or Roth conversion (see
Note 2)
Amount allocable to IRR within 5 B
years
Note 1: If the taxable amount cannot be determined, enter
a “1” 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” in field position 548 of the Payee “B” Record.
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Payments on Form 1099-S:
Amount Type Amount Code
Form 1099-S, Proceeds From Real Estate
Transactions Gross proceeds 2
Buyer’s part of real estate tax 5
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. If lump-sum timber
payments are being reported, enter “LUMP-SUM TIMBER
PAYMENT” in the description field of the “B” record.
Amount Codes For Reporting Distributions on Form 1099-SA:
Amount Type Amount Code
Form 1099-SA, Distributions From an
HSA, Archer MSA, or Medicare Gross distribution 1
Advantage MSA Earnings on excess contributions 2
Fair market value of the account on the 4
date of death
Amount Codes For Reporting Information on Form 1099-SB:
Amount Type Amount Code
Form 1099-SB, Seller’s Investment in Life
Insurance Contract Investment in contract 1
Surrender amount 2
Amount Codes For Reporting Information on Form 3921:
Amount Type Amount Code
Form 3921, Exercise of a Qualified
Incentive Stock Option Under Section Exercise price per share 3
422(b) Fair market value of share on exercise 4
date
Amount Codes For Reporting Information on Form 3922:
Amount Type Amount Code
Form 3922, Transfer of Stock Acquired
Through an Employee Stock Purchase Fair market value per share on grant 3
Plan Under Section 423(c) date
Fair market value on exercise date 4
Exercise price per share 5
Exercise price per share determined 8
as if the option was exercised on the
date the option was granted
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Information on Form 5498:
Amount Type Amount Code
Form 5498, IRA Contribution Information
IRA contributions (other than amounts 1
in Amount Codes 2, 3, 4, 8, 9, A, C,
and D.) (See Note 1 and 2)
Rollover contributions 2
Roth conversion amount 3
Recharacterized contributions 4
Fair market value of account 5
Life insurance cost included in 6
Amount Code 1
FMV of certain specified assets 7
SEP contributions 8
SIMPLE contributions 9
Roth IRA contributions A
RMD amount B
Postponed Contribution C
Repayments D
Note 1: If reporting IRA contributions for a participant in a
military operation, see the 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.
Don’t include employer contributions; these are included in
Amount Code 8.
Amount Codes For Reporting Information on Form 5498-ESA:
Form 5498-ESA, Coverdell ESA Amount Type Amount Code
Contribution Information
Coverdell ESA contributions 1
Rollover contributions 2
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Field Field Title Length General Field Description
Position
Amount Codes For Reporting Information on Form 5498-SA:
Amount Type Amount Code
Form 5498-SA, HSA, Archer MSA or
Medicare Advantage MSA Information Employee or self-employed person’s 1
Archer MSA contributions made in
2023 and 2024 for 2023
Total contributions made in 2023 2
Total HSA or Archer MSA contributions 3
made in 2024 for 2023
Rollover contributions (see Note) 4
Fair market value of HSA, Archer MSA 5
or Medicare Advantage MSA
Note: This is the amount of any rollover made to this MSA
in 2023 after a distribution from another MSA. For detailed
information on reporting, refer to Instructions for Forms
1099-SA and 5498-SA.
Amount Codes For Reporting Payments on Form W-2G:
Amount Type Amount Code
Form W-2G, Certain Gambling Winnings
Reportable winnings 1
Federal income tax withheld 2
Winnings from identical wagers 7
46-51 Blank 6 Enter blanks.
52 Foreign Entity 1 Enter “1” if the issuer is a foreign entity and income is paid
Indicator by the foreign entity to a U.S. resident. Otherwise, enter a
blank.
53-92 First Issuer 40 Required. Enter the name of the issuer whose TIN appears
Name Line in positions 12-20 of the “A” Record. (The transfer agent’s
name is entered in the Second Issuer Name Line Field, if
applicable). Left justify information and fill unused positions
with blanks. Delete extraneous information.
93-132 Second Issuer 40 If position 133 Transfer (or Paying) Agent Indicator contains
Name Line a “1”, this field must contain the name of the transfer or
paying agent.
If position 133 contains a “0”, this field may contain either a
continuation of the First Issuer Name Line or blanks. Left
justify the information. Fill unused positions with blanks.
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Field Field Title Length General Field Description
Position
133 Transfer Agent 1 Required. Enter the appropriate numeric code from the
Indicator table below.
Meaning Code
The entity in the Second Issuer Name Line 1
Field is the transfer (or paying) agent.
The entity shown is not the transfer (or 0
paying) agent (that is, the Second Issuer
Name Line Field either contains a
continuation of the First Issuer Name Line
Field or blanks).
134-173 Issuer Shipping 40 Required. If position 133 Transfer Agent Indicator is “1”,
Address enter the shipping address of the transfer or paying agent.
Otherwise, enter the actual shipping address of the issuer.
The street address includes street number, apartment or
suite number, or P.O. Box address if mail is not delivered to
a street address. Left justify the information and fill unused
positions with blanks.
For U.S. addresses, the issuer city, state, and ZIP Code
must be reported as 40-, 2-, and 9-position fields,
respectively.
Filers must adhere to the correct format for the issuer city,
state, and ZIP Code.
For foreign addresses, filers may use the issuer 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".
174-213 Issuer City 40 Required. If the Transfer Agent Indicator in position 133 is
a “1”, enter the city, town, or post office of the transfer
agent. Otherwise, enter issuer city, town, or post office city.
Don’t enter state and ZIP Code information in this field. Left
justify the information and fill unused positions with blanks.
214-215 Issuer State 2 Required. Enter the valid U.S. Postal Service state
abbreviation. Refer to Part A, Sec. 13, Table 2, State & U.S.
Territory Abbreviations.
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Field Field Title Length General Field Description
Position
216-224 Issuer 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 the information and fill unused positions
with blanks. For foreign countries, alpha characters are
acceptable if the filer has entered a “1” in “A” Record, field
position 52 Foreign Entity Indicator.
225-239 Issuer 15 Enter the issuer’s telephone number and extension. Omit
Telephone hyphens. Left justify the information and fill unused
Number & positions with blanks.
Extension
240-499 Blank 260 Enter blanks
500-507 Record 8 Required. Enter the number of the record as it appears
Sequence within the file. The record sequence number for the “T”
Number Record will always be “1”, since it is the first record on the
file and the file can have only one “T” Record. Each record
thereafter must be increased by one in ascending numerical
sequence, that is, 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 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.
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Issuer “A” Record - Record Layout
Record Type Payment Combined Blank Issuers Taxpayer Issuer
Year Federal/State Identification Number Name
Filing Program (TIN) Control
1 2-5 6 7-11 12-20 21-24
Last Filing Type of Amount Codes Blank Foreign Entity Indicator First
Indicator Return Issuer
Name
Line
25 26-27 28-45 46-51 52 53-92
Second Issuer Transfer Issuer Shipping Issuer City Issuer State Issuer
Name Line Agent Address ZIP
Indicator Code
93-132 133 134-173 174-213 214-215 216-224
Issuer Blank Record Sequence Blank Blank or CR/LF
Telephone Number
Number &
Extension
225-239 240-499 500-507 508-748 749-750
Sec. 3 Payee “B” Record
General Field Descriptions
The “B” Record contains the payment information from 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.
• Allow for all 18 Payment Amount Fields. For the fields not used, enter “0”.
• All records must be a fixed length of 750 positions.
• All alpha characters must be upper case.
• Don’t use decimal points (.) to indicate dollars and cents.
For all fields marked “Required,” the transmitter must provide the information described under “General Field
Description.” 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.
A field is also provided 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. The IRS does not use the data provided in the
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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 Entries Field.
Following the Special Data Entries Field, payment fields have been allocated for State Income Tax Withheld
and Local Income Tax Withheld. These fields are for the convenience of filers. The information will not be
used by the IRS.
Adhere to guidelines listed in Sec.12 Combined Federal/State Filing (CF/SF) Program if participating in the
program.
Record Name: Payee “B” Record
Field Position Field Title Length General Field Description
1 Record Type 1 Required. Enter “B.”
2-5 Payment Year 4 Required. Enter “2023.” If reporting prior year data, report
the year which applies (2022, 2021, etc.).
6 Corrected 1 Required for corrections only. Indicates a corrected
Return Indicator return. Enter the appropriate code from the following table.
(See Note) Definition Code
For a one-transaction correction or the first of a G
two-transaction correction
For a second transaction of a two-transaction C
correction
For an original return Blank
Note: C, G, and non-coded records must be reported
using separate Issuer “A” Records.
7-10 Name Control 4 If determinable, enter the first four characters of the last
name of the person whose TIN is being reported in
positions 12-20 of the “B” Record. Otherwise, enter
blanks. Last names of less than four characters must be
left justified and fill the unused positions with blanks.
Special characters and embedded blanks must be
removed. Refer to Part E. Exhibit 1, Name Control.
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Field Position Field Title Length General Field Description
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:
TIN Type of Account Code
EIN A business, organization, some sole 1
proprietors or other entity
SSN An individual, including some sole 2
proprietors
ITIN An individual required to have a 2
taxpayer identification number but who
is not eligible to obtain an SSN return
ATIN An adopted individual prior to the 2
assignment of an SSN
N/A If the type of TIN is not determinable, Blank
enter a blank
12-20 Payee’s 9 Required. Enter the nine-digit taxpayer identification
Taxpayer number of the payee (SSN, ITIN, ATIN, or EIN). Don’t
Identification enter hyphens or alpha characters.
Number (TIN)
If an identification number has been applied for but not
received, enter blanks. All zeros, ones, twos, etc., will
have the effect of an incorrect TIN. If the TIN is not
available, enter blanks.
Note: If the filer is required to report payments made
through Foreign Intermediaries and Foreign Flow-Through
Entities on Form 1099, refer to General Instructions for
Certain Information Returns for reporting instructions.
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Field Position Field Title Length General Field Description
21-40 Issuers Account 20 Required. If submitting more than one information return
Number for of the same type for the same payee. Enter any number
Payee assigned by the issuer 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 an issuer has three separate pension
distributions for the same payee and three separate
Forms 1099-R are filed; three 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.
Don’t 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 20 characters
are used, filers may either left or right justify, filling the
remaining positions with blanks.
Forms 1099-LS and 1099-SB - use this field to report
“Policy Number.”
41-44 Issuers Office 4 Enter the office code of the issuer. Otherwise, enter
Code blanks. For issuers with multiple locations, this field may
be used to identify the location of the office submitting the
information returns. This code will also appear on backup
withholding notices.
45-54 Blank 10 Enter blanks.
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Field Position Field Title Length General Field Description
Payment Amount Fields Required. Filers should allow for all payment amounts.
For those not used, enter zeros. Each payment field must
(Must be numeric) 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.
Don’t enter dollar signs, commas, decimal points, or
negative payments, except those items that reflect a loss
on Form 1099-B, 1099-OID, 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
overpunch 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
fill unused positions with zeros.
Caution: If payment amounts exceed the 12 field positions allotted, a separate Payee “B” Record must be
submitted for the remainder. The files cannot be exactly the same to avoid duplicate filing discrepancies.
For example: For Form 1099-K reporting 12,000,000,000.00, the first “B” record would show
8,000,000,000.00 and the second “B” record would show 4,000,000,000.00. One substitute Form 1099-K
may be sent to the recipient aggregating the multiple Forms 1099-K.
55-66 Payment 12 The amount reported in this field represents payments for
Amount 1* Amount Code 1 in the “A” Record.
67-78 Payment 12 The amount reported in this field represents payments for
Amount 2* Amount Code 2 in the “A” Record.
79-90 Payment 12 The amount reported in this field represents payments for
Amount 3* Amount Code 3 in the “A” Record.
91-102 Payment 12 The amount reported in this field represents payments for
Amount 4* Amount Code 4 in the “A” Record.
103-114 Payment 12 The amount reported in this field represents payments for
Amount 5* Amount Code 5 in the “A” Record.
115-126 Payment 12 The amount reported in this field represents payments for
Amount 6* Amount Code 6 in the “A” Record.
127-138 Payment 12 The amount reported in this field represents payments for
Amount 7* Amount Code 7 in the “A” Record.
139-150 Payment 12 The amount reported in this field represents payments for
Amount 8* Amount Code 8 in the “A” Record.
151-162 Payment 12 The amount reported in this field represents payments for
Amount 9* Amount Code 9 in the “A” Record.
163-174 Payment 12 The amount reported in this field represents payments for
Amount A* Amount Code A in the “A” Record.
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Field Position Field Title Length General Field Description
175-186 Payment 12 The amount reported in this field represents payments for
Amount B* Amount Code B in the “A” Record.
187-198 Payment 12 The amount reported in this field represents payments for
Amount C* Amount Code C in the “A” Record.
199-210 Payment 12 The amount reported in this field represents payments for
Amount D* Amount Code D in the “A” Record.
211-222 Payment 12 The amount reported in this field represents payments for
Amount E* Amount Code E in the “A” Record.
223-234 Payment 12 The amount reported in this field represents payments for
Amount F* Amount Code F in the “A” Record.
235-246 Payment 12 The amount reported in this field represents payments for
Amount G* Amount Code G in the “A” Record.
247-258 Payment 12 The amount reported in this field represents payments for
Amount H* Amount Code H in the “A” Record.
259-270 Payment 12 The amount reported in this field represents payments for
Amount J* Amount Code J in the “A” Record.
271-286 Blank 16 Enter Blanks
*Note: If there are discrepancies between the payment amount fields and the boxes on the paper
forms, the instructions in this publication must be followed for electronic filing.
287 Foreign Country 1 If the address of the payee is in a foreign country, enter a
Indicator “1” in this field. Otherwise, enter blank. When filers use
the foreign country 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. Don’t
enter address information in the First or Second Payee
Name Lines.
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Field Position Field Title Length General Field Description
288-327 First Payee 40 Required. Enter the name of the payee (preferably last
Name Line name first) whose taxpayer identification number (TIN)
was provided in positions 12-20 of the Payee “B” Record.
Left justify the information 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
(that is, 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 a filer is required to report payments made
through Foreign Intermediaries and Foreign Flow-Through
Entities on Form 1099, see the General Instructions for
Certain Information Returns for reporting instructions.
328-367 Second Payee 40 If there are multiple payees (for example, partners, joint
Name Line owners, or spouses), use this field for those names not
associated with the TIN provided in positions 12-20 of the
“B” Record, or if not enough space was provided in the
First Payee Name Line continue the name in this field. Do
not enter address information. It is important that filers
provide as much payee information to the IRS as possible
to identify the payee associated with the TIN. See the
Note under the First Payee Name Line. Left justify the
information and fill unused positions with blanks.
368-407 Payee Mailing 40 Required. Enter the mailing address of the payee.
Address The street address should include number, street,
apartment or suite number, or P.O. Box if mail is not
delivered to a street address. Left justify the information
and fill unused positions with blanks.
Don’t enter 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. Enter APO
or FPO if applicable. Don’t enter state and ZIP Code
information in this field. Left justify the information and fill
unused positions with blanks.
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). Refer to Part A. Sec.13, Table 2, State &
U.S. Territory Abbreviations.
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Field Position Field Title Length General Field Description
490-498 Payee ZIP Code 9 Required. Enter the valid ZIP Code (nine-digit or five-
digit) assigned by the U.S. Postal Service.
For foreign countries, alpha characters are acceptable if
the filer has entered a “1” in the Foreign Country Indicator,
located in position 287 of the “B” Record. If only the first
five digits are known, left justify the information and fill the
unused positions with blanks.
499 Blank 1 Enter blank.
500-507 Record 8 Required.
Sequence Enter the number of the record as it appears within the
Number file. The record sequence number for the “T” Record will
always be 1 since it is the first record on the file and the
file can have only one “T” Record in a file. Each record,
thereafter, must be increased by one in ascending
numerical sequence, that is, 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 the final record of
the file, the “F” Record.
508-543 Blank 36 Enter blanks.
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Standard Payee “B” Record Format For All Types of Returns, Positions 1-543
Record Type Payment Year Corrected Name Control Type of TIN Payee’s TIN
Return
Indicator
1 2-5 6 7-10 11 12-20
Issuers Account Issuers Office Blank Payment Payment Payment
Number for Code Amount 1 Amount 2 Amount 3
Payee
21-40 41-44 45-54 55-66 67-78 79-90
Payment Payment Amount Payment Payment Payment Payment
Amount 4 5 Amount 6 Amount 7 Amount 8 Amount 9
91-102 103-114 115-126 127-138 139-150 151-162
Payment Payment Amount Payment Payment Payment Payment
Amount A B Amount C Amount D Amount E Amount F
163-174 175-186 187-198 199-210 211-222 223-234
Payment Payment Amount Payment Blank Foreign First Payee
Amount G H Amount J Country Name Line
Indicator
235-246 247-258 259-270 271-286 287 288-327
Second Payee Payee Mailing Blank Payee City Payee State Payee Zip Code
Name Line Address
328-367 368-407 408-447 448-487 488-489 490-498
Blank Record Blank
Sequence
Number
499 500-507 508-543
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The following sections define the field positions for the different types of returns in the Payee “B”
Record (positions 544-750):
Section Form Section Form
1 1097-BTC 17 1099- LTC
2 1098 18 1099- MISC*
3 1098-C 19 1099-NEC*
4 1098-E 20 1099-OID*
5 1098-F 21 1099-PATR*
6 1098-Q 22 1099-Q
7 1098-T 23 1099-R*
8 1099-A 24 1099-S
9 1099-B* 25 1099-SA
10 1099-C 26 1099-SB
11 1099-CAP 27 3921
12 1099-DIV* 28 3922
13 1099-G* 29 5498*
14 1099-INT* 30 5498-ESA
15 1099-K* 31 5498-SA
16 1099-LS 32 W-2G
* These forms may be filed through the Combined Federal/State Filing (CF/SF) Program. The IRS will
forward these records to participating states for filers who have been approved for the program.
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(1) Payee “B” Record – Record Layout Positions 544-750 for Form 1097-BTC
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Issuer Indicator 1 Required. Enter the appropriate indicator from the table
below:
Usage Indicator
Issuer of bond or its agent filing initial 2024 1
Form 1097-BTC for credit being reported
An entity that received a 2023 Form 1097- 2
BTC for credit being reported
548-555 Blank 8 Enter blanks.
556 Code 1 Required. Enter the appropriate alpha indicator from the
table below:
Usage Indicator
Account number A
CUSIP number C
Unique identification number, not an O
account/CUSIP number, such as a self-
provided identification number
557-559 Blank 3 Enter blanks.
560-598 Unique 39 Enter the unique identifier assigned to the bond. This can
Identifier be an alphanumeric identifier such as the CUSIP number.
Right justify the information and fill unused positions with
blanks.
599-601 Bond Type 3 Required. Enter the appropriate indicator from the table.
Usage Indicator
Clear renewable Energy Bond 101
Other 199
602-662 Blank 61 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for
the filer’s own purposes. Issuers should contact the state
or local revenue departments for filing requirements. You
may enter comments here. If this field is not used, enter
blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
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Payee “B” Record – Record Layout Positions 544-750 for Form 1097-BTC
Blank Issuer Blank Code Blank Unique Identifier
Indicator
544-546 547 548-555 556 557-559 560-598
Bond Type Blank Special Data Blank Blank or CR/LF
Entries
599-601 602-662 663-722 723-748 749-750
(2) Payee “B” Record - Record Layout Positions 544-750 for Form 1098
Field Position Field Title Length General Field Description
544-551 Mortgage 8 Enter the date of the Mortgage Origination in
Origination Date YYYYMMDD format (for example, January 5, 2023,
would be 20230105).
552 Property Securing 1 Enter “1” if Property Securing Mortgage is the same
Mortgage Indicator as issuer/borrowers’ address. Otherwise enter a
blank.
553-591 Property Address 39 Enter the address or description of the property
or Description securing the mortgage if different than the
Securing Mortgage issuer/borrowers’ address. Left justify and fill with
blanks.
592-630 Other 39 Enter any other item you wish to report to the issuer.
Examples include:
• Continuation of Property Address Securing
Mortgage
• Continuation of Legal Description of Property
• Real estate taxes
• Insurance paid from escrow
• If you’re a collection agent, the name of the
person for whom you collected the interest
This is a free format field. If this field is not used, enter
blanks.
You don’t have to report to the IRS any information
provided in this box.
Left justify and fill with blanks.
Option: FIRE will allow Field Positions 553-591 and Field Positions 592-630 to be combined as
continuous space for reporting ‘Property address or description of property securing the mortgage
beginning at Field Position 553 continuing through 630.
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Field Position Field Title Length General Field Description
631-669 Blank 39 Enter blanks.
670-673 Number of 4 If more than one property securing the mortgage,
Mortgaged enter the total number of properties secured by this
Properties mortgage. If less than two (2), enter blanks. Valid
values are 0000 - 9999.
674-722 Special Data 49 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or
for the filer’s own purposes. Issuers should contact
the state or local revenue departments for the filing
requirements. If this field is not use, enter blanks.
723-730 Mortgage 8 Enter the date in format YYYYMMDD if the
Acquisition Date recipient/lender acquired the mortgage in 2023, show
the date of acquisition (for example, January 5, 2023,
would be 20230105).
731-748 Blank 18 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed characters
(CR/LF).
Payee “B” Record - Record Layout Positions 544-750 for Form 1098
Mortgage Property Securing Property Address or Other Blank
Origination Date Mortgage Indicator Description
Securing Mortgage
544-551 552 553-591 592-630 631-669
Number of Special Data Entries Mortgage Blank Blank or CR/LF
Mortgaged Acquisition Date
Properties
670-673 674-722 723-730 731-748 749-750
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(3) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-C
Field Position Field Title Length General Field Description
544-545 Blank 2 Enter blanks.
546 Transaction 1 Enter “1” if the amount reported in Payment Amount Field
Indicator 4 is an arm’s length transaction to an unrelated party.
Otherwise, enter a blank.
547 Transfer After 1 Enter “1” if the vehicle will not be transferred for money,
Improvements other property, or services before completion of material
Indicator improvements or significant intervening use.
Otherwise, enter a blank.
548 Transfer Below 1 Enter “1” if the vehicle is transferred to a needy individual
Fair Market for significantly below fair market value. Otherwise, enter
Value Indicator a blank.
549-552 Year 4 Enter the year of the vehicle in YYYY format.
553-565 Make 13 Enter the Make of the vehicle. Left justify the information
and fill unused positions with blanks.
566-587 Model 22 Enter the Model of the vehicle. Left justify the information
and fill unused positions with blanks.
588-612 Vehicle or Other 25 Enter the vehicle or other identification number of the
Identification donated vehicle. Left justify the information and fill
Number unused positions with blanks.
613-651 Vehicle 39 Enter a description of material improvements or
Description significant intervening use and duration of use. Left justify
the information and fill unused positions with blanks.
652-659 Date of 8 Enter the date the contribution was made to an
Contribution organization, in YYYYMMDD format (for example,
January 5, 2023, would be 20230105).
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.
Usage Indicator
Donee provided goods or services 1
Donee did not provide goods or services 2
661 Intangible 1 Enter “1” if only intangible religious benefits were
Religious provided in exchange for the vehicle. Otherwise, enter a
Benefits Indicator blank.
662 Deduction $500 1 Enter “1” if under the law the donor cannot claim a
or Less Indicator deduction of more than $500 for the vehicle. Otherwise,
enter a blank.
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Field Position Field Title Length General Field Description
663-722 Special Data 60 You may enter odometer mileage here. Enter as 7
Entries numeric characters. The remaining positions of this field
may be used to record information for state and local
government reporting or for the filer's own purposes.
Issuers should contact the state or local revenue
departments for the filing requirements. If this field is not
used, enter blanks.
723-730 Date of Sale 8 Enter the date of sale, in YYYYMMDD format (for
example, January 5, 2023, would be 20230105). Don’t
enter hyphens or slashes.
731-746 Goods and 16 Enter a description of any goods and services received
Services for the vehicle. Otherwise, enter blanks. Left justify
information and fill unused positions with blanks.
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 1098-C
Blank Transaction Transfer After Transfer Below Year Make
Indicator Improvements Fair Market Value
Indicator Indicator
544-545 546 547 548 549-552 553-565
Model Vehicle or Vehicle Date of Donee Indicator Intangible
Other Description Contribution Religious
Identification Benefits
Number Indicator
566-587 588-612 613-651 652-659 660 661
Deduction Special Data Date of Sale Goods and Blank Blank or
$500 or Entries Services CR/LF
Less
Indicator
662 663-722 723-730 731-746 747-748 749-750
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(4) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-E
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Origination 1 Enter “1” if the amount reported in Payment Amount Field
Fees/ 1 does not include loan origination fees and/or capitalized
Capitalized interest made before September 1, 2004. Otherwise, enter
Interest a blank.
Indicator
548-662 Blank 115 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for
the filer’s own purposes. Issuers should contact the state
or local revenue departments for the filing requirements. If
this field is not used, 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 Fees/ Blank Special Data Blank Blank or CR/LF
Capitalized Entries
Interest Indicator
544-546 547 548-662 663-722 723-748 749-750
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(5) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-F
Field Position Field Title Length General Field Description
544-551 Date of 8 Enter the date the order or agreement became binding
Order/Agreement under applicable law as YYYYMMDD (for example,
January 5, 2023, would be 20230105).
552-590 Court or entity 39 Enter the jurisdiction for the fines, penalties, or other
amounts being assessed, if applicable.
591-629 Case number 39 Enter the case number assigned to the order or
agreement, if applicable.
630-668 Case name or name 39 Enter a case name or names of the parties to the suit,
of the parties to suit, order or agreement.
order or agreement
669-673 Payment Code 5 Enter one or more of the following payment codes if
applicable. Field can be blank.
Usage Indicator
Multiple Payments A
Multiple issuers/defendants B
Multiple payees C
Provision of services or provision of D
property acquired
Payment amount not identified E
674-733 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. Issuers should contact
the state or local revenue departments for the filing
requirements. If this field is not used, enter blanks.
734-748 Blank 15 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-F
Date of Court or entity Case number Case name or Payment Code
order/agreement name of the
parties to suit,
order, or
agreement
544-551 552-590 591-629 630-668 669-673
Special Data Entries Blank Blank or CR/LF
674-733 734-748 749-750
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(6) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-Q
Field Position Field Title Length General Field Description
544-545 Blank 2 Enter blanks.
546-553 Annuity Start 8 Enter the annuity start date in YYYYMMDD format. If the
Date payments have not started, show the annuity amount
payable on start date in YYYYMMDD format (for example,
January 5, 2023, would be 20230105). Don’t enter
hyphens or slashes.
554 Start date may 1 Enter “1” if payments have not yet started and the start
be accelerated date may be accelerated. Otherwise, enter a blank.
Indicator
Note: For field positions 555-578, enter the date of the premium paid each month. If there is more than
one payment per month, enter the date of the last payment in the month. The payment amount box for
that month will include the total payments for the month.
555-556 January 2 Enter a two-digit number 01-31. Otherwise, enter blanks.
557-558 February 2 Enter a two-digit number 01-28. Otherwise, enter blanks.
559-560 March 2 Enter a two-digit number 01-31. Otherwise, enter blanks.
561-562 April 2 Enter a two-digit number 01-30. Otherwise, enter blanks.
563-564 May 2 Enter a two-digit number 01-31. Otherwise, enter blanks.
565-566 June 2 Enter a two-digit number 01-30. Otherwise, enter blanks.
567-568 July 2 Enter a two-digit number 01-31. Otherwise, enter blanks.
569-570 August 2 Enter a two-digit number 01-31. Otherwise, enter blanks.
571-572 September 2 Enter a two-digit number 01-30. Otherwise, enter blanks.
573-574 October 2 Enter a two-digit number 01-31. Otherwise, enter blanks.
575-576 November 2 Enter a two-digit number 01-30. Otherwise, enter blanks.
577-578 December 2 Enter a two-digit number 01-31. Otherwise, enter blanks.
579 Blank 1 Enter a blank.
580-618 Name of Plan 39 If the contract was purchased under a plan, enter the
name of the plan. Otherwise, enter blanks.
619-638 Plan Number 20 If the contract was purchased under a plan, enter the plan
number. Otherwise, enter blanks.
639-647 Plan Sponsor’s 9 If the contract was purchased under a plan, enter the
Employer nine-digit employer identification number of the plan
Identification sponsor. Otherwise, enter blanks.
Number
648-748 Blank 101 Enter blanks.
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Field Position Field Title Length General Field Description
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-Q
Blank Annuity Start day may be January February March
Start Date accelerated
Indicator
544-545 546-553 554 555-556 557-558 559-560
April May June July August September
561-562 563-564 565-566 567-568 569-570 571-572
October November December Blank Name of Plan Plan Number
573-574 575-576 577-578 579 580-618 619-638
Plan Sponsor’s Blank Blank or CR/LF
Employer
Identification
Number
639-647 648-748 749-750
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(7) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-T
Field Position Field Title Length General Field Description
544 Student's taxpayer 1 Required. Enter “1” to certify compliance with
identification applicable TIN solicitation requirements regarding
number individual student when:
(TIN Solicitation
Certification) • Educational institution received a TIN from the
individual in response to specific solicitation in the
current year, a previous year, or the institution
obtained the TIN from the student’s application
for financial aid or other form (whether in the year
for which the form is filed or a prior year) and, in
either instance, has no reason to believe the TIN
on file in the institution’s records is incorrect.
• Educational institution files Form 1098-T with this
field blank because it has no record of the
student’s TIN, but only if the institution made the
required written TIN solicitation by December 31
of the calendar year for which the Form 1098-T is
being filed.
Otherwise, leave blank.
545-546 Blank 2 Enter blanks.
547 Half-time Student 1 Required. Enter “1” if the student was at least a half-
Indicator time student during any academic period that began
in 2023. Otherwise, enter a blank.
548 Graduate Student 1 Required. Enter “1” if the student is enrolled
Indicator exclusively in a graduate level program. Otherwise,
enter a blank.
549 Academic Period 1 Enter “1” if the amount in Payment Amount Field 1 or
Indicator Payment Amount Field 2 includes amounts for an
academic period beginning January through March
2023. Otherwise, enter a blank.
550 Blank 1 Enter a blank.
551-662 Blank 112 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or
for the filer’s own purposes. Issuers should contact
the state or local revenue departments for the filing
requirements. If this field is not used, enter blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
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Payee “B” Record - Record Layout Positions 544-750 for Form 1098-T
Student's Blank Half-time Graduate Academic Blank Blank
taxpayer Student Student Period
identification Indicator Indicator Indicator
number (TIN
Solicitation
Certification)
544 545-546 547 548 549 550 551-662
Special Blank Blank or
Data Entries CR/LF
663-722 723-748 749-750
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(8) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-A
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Personal 1 Enter the appropriate indicator from the table below:
Liability Usage Indicator
Indicator
Borrower was personally liable for repayment 1
of the debt.
Borrower was not personally liable for Blank
repayment of the debt.
548-555 Date of 8 Enter the acquisition date of the secured property or the date the
Lender’s lender first knew or had reason to know the property was abandoned,
Acquisition or in YYYYMMDD format (for example, January 5, 2023, would be
Knowledge of 20230105). Don’t enter hyphens or slashes.
Abandonment
556-594 Description of 39 Enter a brief description of the property. For real property, enter the
Property 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 (for example, 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 the information and
fill unused positions with blanks.
595-662 Blank 68 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record information for
Entries state or local government reporting or for the filer’s own purposes.
Issuers should contact the state or local revenue departments for the
filing requirements. If this field is not used, 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 1099A
Blank Personal Date of Lender’s Acquisition Description of Blank Special Data Entries
Liability or Knowledge of Property
Indicator Abandonment
544-546 547 548-555 556-594 595-662 663-722
Blank Blank or
CR/LF
723-748 749-750
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(9) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-B
Field Position Field Title Length General Field Description
544 Second TIN 1 Enter “2” to indicate notification by the IRS twice within three
Notice calendar years that the payee provided an incorrect name
(Optional) and/or TIN combination. Otherwise, enter a blank.
545 Noncovered 1 Enter the appropriate indicator from the following table, to
Security identify a Noncovered Security. If not a Noncovered Security,
Indicator enter a blank.
Usage Indicator
Noncovered Security Basis not reported to the 1
IRS
Noncovered Security Basis reported to the IRS 2
Not a Noncovered Security Blank
546 Type of Gain 1 Enter the appropriate indicator from the following table to
or Loss identify the amount reported in Amount Code 2. Otherwise,
Indicator enter a blank.
Usage Indicator
Short Term 1
Long Term 2
Ordinary & Short Term 3
Ordinary & Long Term 4
547 Gross 1 Enter the appropriate indicator from the following table to
Proceeds identify the amount reported in Amount Code 2. Otherwise,
Indicator enter a blank.
Usage Indicator
Gross proceeds 1
Gross proceeds less commissions and option 2
premiums
548-555 Date Sold or 8 Enter blanks if this is an aggregate transaction. For broker
Disposed transactions, enter the trade date of the transaction. For
barter exchanges, enter the date when cash, property, a
credit, or scrip is actually or constructively received in
YYYYMMDD format (for example, January 5, 2023, would be
20230105). Don’t enter hyphens or slashes.
556-568 CUSIP 13 Enter blanks if this is an aggregate transaction. Enter zeros if
Number the number is not available. For broker transactions only,
enter the CUSIP (Committee on Uniform Security
Identification Procedures) number of the item reported for
Amount Code 2 (Proceeds). Right justify the information and
fill unused positions with blanks.
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Field Position Field Title Length General Field Description
569-607 Description of 39 • For broker transactions, enter a brief description of the
Property 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 Date Acquired 8 Enter the date of acquisition in the format YYYYMMDD (for
example, January 5, 2023, would be 20230105). Don’t enter
hyphens or slashes. Enter blanks if this is an aggregate
transaction.
616 Loss Not 1 Enter “1” if the recipient is unable to claim a loss on their tax
Allowed return based on dollar amount in Amount Code 2 (Proceeds).
Indicator Otherwise, enter a blank.
617 Applicable 1 Enter one of the following indicators. Otherwise, enter a
check box of blank.
Form 8949 Usage Indicator
Short-term transaction for which the cost or other A
basis is being reported to the IRS
Short-term transaction for which the cost or other B
basis is not being reported to the IRS
Long-term transaction for which the cost or other D
basis is being reported to the IRS
Long-term transaction for which the cost or other E
basis is not being reported to the IRS
Transaction - if you cannot determine whether X
the recipient should check box B or Box E on
Form 8949 because the holding period is
unknown
618 Applicable 1 Enter “1” if reporting proceeds from Collectibles. Otherwise
checkbox for enter blank.
Collectables
619 FATCA Filing 1 Enter "1" if there is a FATCA Filing Requirement. Otherwise,
Requirement enter a blank.
Indicator
620 Applicable 1 Enter a “1” if reporting proceeds from QOF. Otherwise, enter
Checkbox for a blank.
QOF
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Field Position Field Title Length General Field Description
621-662 Blank 42 Enter blanks.
663-722 Special Data 60 If this field is not used, enter blanks. Report the corporation's
Entries name, address, city, state, and ZIP Code in the Special Data
Entries field. 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. Issuers should contact the state
or local revenue departments for filing requirements.
723-734 State Income 12 The payment amount must be right justified, and unused
Tax Withheld positions must be zero-filled. State income tax withheld is for
the convenience of the filers. This information does not need
to be reported to the IRS. If not reporting state tax withheld,
this field may be used as a continuation of the Special Data
Entries field.
735-746 Local Income 12 The payment amount must be right justified, and unused
Tax Withheld positions must be zero-filled. Local income tax withheld is for
the convenience of the filers. This information does not need
to be reported to the IRS. If not reporting local tax withheld,
this field may be used as a continuation of the Special Data
Entries Field.
747-748 Combined 2 Enter the valid CF/SF Program code if this payee record is to
Federal/State be forwarded to a state agency as part of the CF/SF
Code Program. Enter the valid state code from Part A. Sec. 12,
Table 1, Participating States and Codes. Enter blanks for
issuers or states not participating in this program.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
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Payee “B” Record ‑Record Layout Positions 544-750 for Form 1099-B
Second TIN Noncovered Type of Gross Proceeds Date Sold or CUSIP Number
Notice Security Gain or Indicator Disposed
(Optional) Indicator Loss
Indicator
544 545 546 547 548-555 556-568
Description of Date Loss Not Applicable check Applicable check FATCA Filing
Property Acquired Allowed box of Form 8949 box for Requirement
Indicator Collectables Indicator
569-607 608-615 616 617 618 619
Applicable Blank Special State Income Tax Local Income Tax Combined
Checkbox for Data Withheld Withheld Federal/State
QOF Entries Code
620 621-662 663-722 723-734 735-746 747-748
Blank or CR/LF
749-750
(10) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-C
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Identifiable 1 Required. Enter the appropriate indicator from the following
Event Code table:
Usage Indicator
Bankruptcy A
Other Judicial Debt Relief B
Statute of limitations or expiration of deficiency C
period
Foreclosure election D
Debt relief from probate or similar proceeding E
By agreement F
Creditor’s debt collection policy G
Other actual discharge before identifiable event H
548-555 Date of 8 Enter the date the debt was canceled in YYYYMMDD format
Identifiable (for example, January 5, 2023, would be 20230105). Don’t
Event enter hyphens or slashes.
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Field Position Field Title Length General Field Description
556-594 Debt 39 Enter a description of the origin of the debt, such as student
Description 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 “1” if the borrower is personally liable for repayment or
Liability enter a blank if not personally liable for repayment.
Indicator
596-662 Blank 67 Enter blanks.
663-722 Special 60 This portion of the “B” Record may be used to record
Data Entries information for state or local government reporting or for the
filer’s own purposes. Issuers should contact the state or local
revenue departments for filing requirements. If this field is not
used, 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 Identifiable Date of Debt Description Personal Liability Blank
Event Code Identifiable Event Indicator
544-546 547 548-555 556-594 595 596-662
Special Blank Blank or CR/LF
Data Entries
663-722 723-748 749-750
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(11) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-CAP
Field Position Field Title Length General Field Description
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 YYYYMMDD format
(for example, January 5, 2023, would be
20230105). Don’t enter hyphens or slashes.
556-607 Blank 52 Enter blanks.
608-615 Number of Shares 8 Enter the number of shares of the corporation’s
Exchanged stock which were exchanged in the
transaction.
Report whole numbers only. Right justify the
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. Issuers should contact the state or
local revenue departments for filing
requirements. If this field is not used, 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 Classes of Stock Blank
Exchange Shares Exchanged
Exchanged
544-547 548-555 556-607 608-615 616-625 626-662
Special Blank Blank or
Data CR/LF
Entries
663-722 723-748 749-750
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(12) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV
Field Position Field Title Length General Field Description
544 Second TIN 1 Enter “2” to indicate notification by the IRS
Notice twice within three calendar years that the
(Optional) payee provided an incorrect name and/or
TIN combination. Otherwise, enter a blank.
545-546 Blank 2 Enter blanks.
547-586 Foreign 40 Enter the name of the foreign country or
Country or U.S. possession to which the withheld
U.S. foreign tax (Amount Code C) applies.
Possession Otherwise, enter blanks.
587 FATCA 1 Enter "1" if there is a FATCA filing
Filing requirement. Otherwise, enter a blank.
Requirement
Indicator
588-662 Blank 75 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. Issuers should contact the state
or local revenue departments for filing
requirements. If this field is not used, enter
blanks.
723-734 State 12 State income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld does not need to be reported to the IRS. If
not reporting state tax withheld, this field
may be used as a continuation of the
Special Data Entries Field. The payment
amount must be right justified, and unused
positions must be zero-filled.
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Field Position Field Title Length General Field Description
735-746 Local Income 12 Local income tax withheld is for the
Tax Withheld convenience of the filers. This information
does not need to be reported to the IRS. If
not reporting local tax withheld, this field
may be used as a continuation of the
Special Data Entries Field. The payment
amount must be right justified, and unused
positions must be zero-filled.
747-748 Combined 2 Enter the valid CF/SF Program code if this
Federal/State payee record is to be forwarded to a state
Code agency as part of the CF/SF Program.
Enter the valid state code from Part A. Sec.
12, Table 1, Participating States and
Codes. Enter blanks for issuers or states
not participating in this program.
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 FATCA Filing Blank Special Data Entries
TIN Notice Country or Requirement
(Optional) U.S. Indicator
Possession
544 545-546 547-586 587 588-662 663-772
State Local Combined Blank or CR/LF
Income Income Tax Federal/State
Tax Withheld Code
Withheld
723-734 735-746 747-748 749-750
(13) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G
Field Position Field Title Length General Field Description
544 Second TIN 1 Enter ”2” to indicate notification by the IRS twice within three
Notice calendar years that the payee provided an incorrect name
(Optional) and/or TIN combination. Otherwise, enter a blank.
545-546 Blank 2 Enter blanks.
94
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Field Position Field Title Length General Field Description
547 Trade or 1 Enter “1” to indicate the state or local income tax refund,
Business credit, or offset (Amount Code 2) is attributable to income tax
Indicator that applies exclusively to income from a trade or business.
Usage Indicator
Income tax refund applies exclusively to a trade 1
or business
Income tax refund is a general tax refund Blank
548-551 Tax Year of 4 Enter the tax year for which the refund, credit, or offset
Refund (Amount Code 2) was issued. The tax year must reflect the
tax year for which the refund was made, not the tax year of
Form 1099-G. The tax year must be in four-position format of
YYYY (for example, 2015). The valid range of years for the
refund is 2013 through 2022.
Note: This data is not considered prior year data since it is
required to be reported in the current tax year. Don’t enter “P”
in the field position 6 of Transmitter “T” Record.
552-662 Blank 111 Enter blanks.
663-722 Special Data 60 You may enter your routing and transit number (RTN) here.
Entries 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. Issuers should contact the state or local
revenue departments for filing requirements. If this field is not
used, enter blanks.
723-734 State 12 State income tax withheld is for the convenience of the filers.
Income Tax This information does not need to be reported to the IRS. If
Withheld not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field. The payment
amount must be right justified, and unused positions must be
zero-filled.
735-746 Local 12 Local income tax withheld is for the convenience of the filers.
Income Tax This information does not need to be reported to the IRS. If
Withheld not reporting local tax withheld, this field may be used as a
continuation of the Special Data Entries Field. The payment
amount must be right justified, and unused positions must be
zero-filled.
747-748 Combined 2 Enter the valid CF/SF Program code if this payee record is to
Federal/ be forwarded to a state agency as part of the CF/SF Program.
State Code Refer to Part A. Sec. 12, Table 1, Participating States and
Codes. For those issuers or states not participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
95
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Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G
Second TIN Blank Trade or Tax Year of Blank Special Data
Notice (Optional) Business Refund Entries
Indicator
544 545-546 547 548-551 552-662 663-722
State Income Tax Local Income Combined Blank or CR/LF
Withheld Tax Withheld Federal/State
Code
723-734 735-746 747-748 749-750
96
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(14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-INT
Field Position Field Title Length General Field Description
544 Second TIN 1 Enter “2” to indicate notification by the IRS twice within
Notice three calendar years that the payee provided an incorrect
(Optional) name and/or TIN combination. Otherwise, enter a blank.
545-546 Blank 2 Enter blanks.
547-586 Foreign 40 Enter the name of the foreign country or U.S. possession to
Country or which the withheld foreign tax (Amount Code 6) applies.
U.S. Otherwise, enter blanks.
Possession
587-599 CUSIP Number 13 Enter CUSIP Number. If the tax-exempt interest is reported
in the aggregate for multiple bonds or accounts, enter
VARIOUS. Right justify the information and fill unused
positions with blanks.
600 FATCA Filing 1 Enter "1" if there is a FATCA filing requirement. Otherwise,
Requirement enter a blank.
Indicator
601-662 Blank 62 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for
the filer’s own purposes. Issuers 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 used, enter blanks.
723-734 State Income 12 State income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to the
IRS. If not reporting state tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
The payment amount must be right justified and unused
positions zero-filled.
735-746 Local Income 12 Local income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to the
IRS. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
The payment amount must be right justified and unused
positions zero-filled.
747-748 Combined 2 Enter the valid state code for the CF/SF Program if this
Federal/State payee record is to be forwarded to a state agency as part
Code of the CF/SF Program. Refer to Part A. Sec. 12, Table 1,
Participating States and Codes. For those issuers or states
not participating in this program, enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
97
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Payee “B” Record - Record Layout Positions 544-750 for Form 1099-INT
Second TIN Blank Foreign Country CUSIP FATCA Filing Blank
Notice or U.S. Number Requirement
(Optional) Possession Indicator
544 545-546 547-586 587-599 600 601-662
Special Data State Income Local Income Combined Blank or CR/LF
Entries Tax Withheld Tax Withheld Federal/State
Code
663-722 723-734 735-746 747-748 749-750
(15) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-K
Field Position Field Title Length General Field Description
544 Second TIN 1 Enter “2” to indicate notification by the IRS twice within
Notice (Optional) 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 Type of Filer 1 Required. Enter the appropriate indicator from the
Indicator following table.
Usage Indicator
Payment Settlement Entity (PSE) 1
Electronic Payment Facilitator (EPF)/Other 2
third party
548 Type of Payment 1 Required. Enter the appropriate indicator from the
Indicator following table.
Usage Indicator
Payment Card Payment 1
Third Party Network Payment 2
549-561 Number of 13 Required. Enter the number of payment transactions.
Payment Don’t include refund transactions.
Transactions Right justify the information and fill unused positions with
zeros.
562-564 Blank 3 Enter blanks.
565-604 Payment 40 Enter the payment settlement entity’s name and phone
Settlement number if different from the filer's name. Otherwise, enter
Entity’s Name blanks. Left justify the information and fill unused
and Phone positions with blanks.
Number
98
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Field Position Field Title Length General Field Description
605-608 Merchant 4 Required. Enter the Merchant Category Code (MCC). All
Category Code MCCs must contain four numeric characters. If no code
(MCC) is provided, fill unused positions with zeros.
609-662 Blank 54 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for
the filer’s own purposes. Issuers 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 used, enter blanks.
723-734 State Income Tax 12 State income tax withheld is for the convenience of the
Withheld filers. This information does not need to be reported to
the IRS. If not reporting state tax withheld, this field may
be used as a continuation of the Special Data Entries
Field. The payment amount must be right justified, and
unused positions must be zero-filled.
735-746 Local Income 12 Local income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to
the IRS. If not reporting local tax withheld, this field may
be used as a continuation of the Special Data Entries
Field. The payment amount must be right justified, and
unused positions must be zero-filled.
747-748 Combined 2 Enter the valid CF/SF Program code if this payee record
Federal/ State is to be forwarded to a state agency as part of the CF/SF
Code Program. Part A. Sec. 12, Table 1, Participating States
and Codes. For those issuers or states not participating
in this program, enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
99
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Payee “B” Record - Record Layout Positions 544-750 for Form 1099-K
Second TIN Notice Blank Type of Filer Type of Payment Number of Blank
(Optional) Indicator Indicator Payment
Transactions
544 545-546 547 548 549-561 562-564
Payment Merchant Blank Special Data State Income Local
Settlement Entity’s Category Code Entries Tax Withheld Income Tax
Name and Phone (MCC) Withheld
Number
565-604 605-608 609-662 663-722 723-734 735-746
Combined Blank or CR/LF
Federal/State Code
747-748 749-750
(16) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LS
Field Position Field Title Length General Field Description
544-545 Blank 2 Enter blanks.
546-553 Date of Sale 8 Enter the Date of Sale in format YYYYMMDD (for example
January 5, 2023, would be 20230105). Don’t enter hyphens
or slashes.
554-662 Blank 109 Enter blanks.
663-701 Issuers 39 Enter Issuer’s Contact Name.
Information
702-748 Blank 47 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-LS
Blank Date of Sale Blank Issuers Blank Blank or CR/LF
Information
544-545 546-553 554-662 663-701 702-748 749-750
100
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(17) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Type of 1 Enter the appropriate indicator from the following table.
Payment Otherwise, enter blank.
Indicator Usage Indicator
Per diem 1
Reimbursed amount 2
548-556 Social Security 9 Required. Enter the social security number of the insured.
Number of
Insured
557-596 Name of 40 Required. Enter the name of the insured.
Insured
597-636 Address of 40 Required. Enter the address of the insured. The street
Insured address should include number, street, apartment, or suite
number (or P.O. Box if mail is not delivered to street
address). Don’t input any data other than the payee’s
address. Left justify the information and fill unused
positions with blanks.
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 287 must contain a “1”.
637-676 City of Insured 40 Required. Enter the city, town, or post office. Left justify
the information and fill unused positions with blanks. Enter
APO or FPO, if applicable. Don’t enter state and ZIP Code
information in this field. Left justify the information and fill
unused positions with blanks.
677-678 State of 2 Required. Enter the valid U.S. Postal Service state
Insured abbreviations for states or the appropriate postal identifier
(AA, AE, or AP). Refer to Part A. Sec. 13, Table 2, State &
U.S. Territory Abbreviations.
101
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Field Position Field Title Length General Field Description
679-687 ZIP Code of 9 Required. Enter the valid nine-digit ZIP Code assigned by
Insured the U.S. Postal Service. If only the first five-digits are
known, left justify the information and fill the unused
positions with blanks. For foreign countries, alpha
characters are acceptable if the filer has entered a “1” in
the Foreign Country Indicator, located in position 287 of
the “B” Record.
688 Status of 1 Enter the appropriate code from the table below to
Illness Indicator indicate the status of the illness of the insured. Otherwise,
(Optional) enter blank.
Usage Indicator
Chronically ill 1
Terminally ill 2
689-696 Date Certified 8 Enter the latest date of a doctor’s certification of the status
(Optional) of the insured’s illness in YYYYMMDD format (for
example, January 5, 2023, would be 20230105). Don’t
enter hyphens or slashes.
697 Qualified 1 Enter “1” if benefits were from a qualified long-term care
Contract insurance contract. Otherwise, enter a blank.
Indicator
(Optional)
698-722 Blank 25 Enter blanks.
723-734 State Income 12 State income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to the
IRS. Right justify the information and fill unused positions
with zeros.
735-746 Local Income 12 Local income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to the
IRS. The payment amount must be right justified and fill
unused positions with zeros.
747-748 Blank 2 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
102
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Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC
Blank Type of Social Security Name of Address of City of Insured
Payment Number of Insured Insured
Indicator Insured
544-546 547 548-556 557-596 597-636 637-676
State of ZIP Code of Status of Illness Date Certified Qualified Blank
Insured Insured Indicator (Optional) Contract
(Optional) Indicator
(Optional)
677-678 679-687 688 689-696 697 698-722
State Income Local Income Blank Blank or CR/LF
Tax Withheld Tax Withheld
723-734 735-746 747-748 749-750
103
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(18) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MISC
Field Position Field Title Length General Field Description
544 Second TIN 1 Enter “2” to indicate notification by the IRS twice within three
Notice calendar years that the payee provided an incorrect name
(Optional) and/or TIN combination. Otherwise, enter a blank.
545-546 Blank 2 Enter blanks.
547 Direct Sales 1 Enter “1” to indicate sales of $5,000 or more of consumer
Indicator products to a person on a buy-sell, deposit commission, or
(See Note) 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 Positions 26-27, and Amount Code 1 in
Field Position 28 of the Issuer “A” Record. All payment
amount fields in the Payee “B” Record will contain zeros.
548 FATCA 1 Enter "1" if there is FATCA filing requirement. Otherwise,
Filing enter a blank.
Requirement
Indicator
549-662 Blank 114 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for the
filer’s own purposes. Issuers should contact the state or
local revenue departments for filing requirements. If this field
is not used, enter blanks.
723-734 State 12 State income tax withheld is for the convenience of the
Income Tax filers. This information does not need to be reported to the
Withheld IRS. The payment amount must be right justified, and
unused positions must be zero-filed. If not reporting state
income 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 of the
Income Tax filers. This information does not need to be reported to the
Withheld 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 Enter the valid CF/SF Program code if this payee record is
Federal/ to be forwarded to a state agency as part of the CF/SF
State Code Program. Enter the valid state code from Part A. Sec. 12,
Table 1, Participating States and Codes. Enter blanks for
issuers or states not participating in this program.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
104
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Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MISC
Second TIN Blank Direct Sales FATCA Filing Blank Special Data
Notice (Optional) Indicator Requirement Entries
Indicator
544 545-546 547 548 549-662 663-722
State Income Tax Local Combined Blank or CR/LF
Withheld Income Tax Federal/State
Withheld Code
723-734 735-746 747-748 749-750
(19) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-NEC
Field Position Field Title Length General Field Description
544 Second TIN 1 Enter “2” to indicate notification by the IRS
Notice 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 “1” to indicate sales of $5,000 or more of
Indicator consumer products to a person on a buy-sell,
deposit commission, or any other commission
basis for resale anywhere other than in a
permanent retail establishment. Otherwise,
enter a blank.
Note: If reporting a direct sales indicator only,
use Type of Return “NE” in Field Positions 26-
27, and Amount Code 1 in Field Position 28 of
the Issuer “A” Record. All payment amount
fields in the Payee “B” Record will contain
zeros.
548-662 Blank 115 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used
Entries to record information for state or local
government reporting or for the filer’s own
purposes. Issuers should contact the state
or local revenue departments for filing
requirements. If this field is not used, enter
blanks.
723-734 State Income 12 State income tax withheld is for the
Tax Withheld convenience of the filers. This information does
not need to be reported to the IRS. The
payment amount must be right justified, and
unused positions must be zero-filed.
105
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Field Position Field Title Length General Field Description
735-746 Local Income 12 Local income tax withheld is for the
Tax convenience of the filers. This information does
not need to be reported to the IRS. The
payment amount must be right justified, and
unused positions must be zero-filled.
747-748 Combined 2 Enter the valid CF/SF Program code if this
Federal/State payee record is to be forwarded to a state
Code agency as part of the CF/SF Program. Enter the
valid state code from Part A. Sec. 12, Table 1,
Participating States and Codes. Enter blank for
issuers or states not participating in this
program.
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-NEC
Second TIN Blank Direct Blank Special State Income Local Income
Notice Sales Data Tax Withheld Tax Withheld
(Optional) Indicator Entries
544 545-546 547 548-662 663-722 723-734 735-746
Combined Blank or
Federal/State CR/LF
Code
747-748 749-750
106
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(20) Payee “B” Record – Record Layout Positions 544-570 for Form 1099-OID
Field Position Field Title Length General Field Description
544 Second TIN Notice 1 Enter “2” to indicate notification by the IRS twice within three
(Optional) calendar years that the payee provided an incorrect name
and/or TIN combination. Otherwise, enter a blank.
545-546 Blank 2 Enter blanks.
547-585 Description 39 Required. Enter the CUSIP number, if any. If there is no
CUSIP number, enter the abbreviation for the stock
exchange and issuer, the coupon rate, and year of maturity
(must be four-digit year). For example, NYSE XYZ 12/2019.
Show the name of the issuer if other than the issuer. If
fewer than 39 characters are required, left justify the
information and fill unused positions with blanks.
586 FATCA Filing 1 Enter "1" if there is a FATCA filing requirement.
Requirement Indicator Otherwise, enter a blank.
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. Issuers 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 convenience of the filers.
Withheld This information does not need to be reported to the IRS. If
not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field. The payment
amount must be right justified and unused positions
zero-filled.
735-746 Local Income 12 Local income tax withheld is for the convenience of the filers.
Tax Withheld This information does not need to be reported to the IRS. If
not reporting local tax withheld, this field may be used as a
continuation of the Special Data Entries Field. The payment
amount must be right justified and unused positions zero-
filled.
747-748 Combined 2 Enter the valid CF/SF Program code if this payee record is
Federal/State to be forwarded to a state agency as part of the CF/SF
Code Program. Refer toPart A. Sec. 12, Table 1, Participating
States and Codes. For those issuers or states not
participating in this program, enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
107
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Payee “B” Record ‑Record Layout Positions 544-750 for Form 1099-OID
Second TIN Notice FATCA Filing Special Data
(Optional) Blank Description Requirement Blank Entries
Indicator
544 545-546 547-585 586 587-662 663-722
State Income Tax Local Income Combined Blank or CR/LF
Withheld Tax Withheld Federal/State
Code
723-734 735-746 747-748 749-750
108
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(21) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-PATR
Field Position Field Title Length General Field Description
544 Second TIN 1 Enter “2” to indicate notification by the IRS twice within
Notice three calendar years that the payee provided an incorrect
(Optional) name and/or TIN combination. Otherwise, enter a blank.
545-546 Blank 2 Enter blanks.
547 Specified 1 Enter a “1” if you’re reporting information in amount codes
Cooperatives B, C, and D (paper 7, 8 and 9) that relate to more than one
trade or business conducted with or for a patron.
Otherwise, enter a blank.
548-662 Blank 115 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for
the filer’s own purposes. Issuers should contact the state or
local revenue departments for filing requirements. If this
field is not used, enter blanks.
723-734 State Income 12 State income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to the
IRS. The payment amount must be right justified, and
unused positions must be zero-filled. If not reporting state
income tax withheld, this field may be used as a
continuation of the Special Data Entries Field. The payment
amount must be right justified, and unused positions must
be zero-filled.
735-746 Local Income 12 Local income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to the
IRS. If not reporting local income tax withheld, this field
may be used as a continuation of the Special Data Entries
Field. The payment amount must be right justified, and
unused positions must be zero-filled.
747-748 Combined 2 Enter the valid CF/SF Program code if this payee record is
Federal/State to be forwarded to a state agency as part of the CF/SF
Code Program. Enter the valid state code from Part A. Sec. 12,
Table 1, Participating States and Codes. Enter blanks for
issuers or states not participating in this program.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
109
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Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1099‑PATR
Second TIN Notice Blank Specified Blank Special State Income
(Optional) Cooperatives Data Tax Withheld
Entries
544 545-546 547 548-662 663-722 723-734
Local Income Tax Combined Blank or CR/LF
Withheld Federal/State Code
735-746 747-748 749-750
(22) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-Q
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Trustee to 1 Required. Enter “1” if reporting a trustee-to-trustee transfer.
Trustee Otherwise, enter a blank.
Transfer
Indicator
548 Type of 1 Required. Enter the appropriate code from the table below to
Tuition indicate the type of tuition payment. Otherwise, enter a
Payment blank.
Usage Indicator
Private program payment 1
State program payment 2
Coverdell ESA contribution 3
549 Designated 1 Required. Enter “1” if the recipient is not the designated
Beneficiary beneficiary. Otherwise, enter a blank.
550-662 Blank 113 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for the
filer’s own purposes. Issuers should contact the state or local
revenue departments for filing requirements.
Field positions 663-772 may be used to record Coverdell
ESA distributions when fair market value is reported.
If this field is not used, enter blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
110
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Payee “B” Record ‑Record Layout Positions 544-750 for Form 1099-Q
Blank Trustee to Trustee Type of Tuition Designated Blank Special Data
Transfer Indicator Payment Beneficiary Entries
544-546 547 548 549 550-662 663-722
Blank Blank or CR/LF
723-748 749-750
(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R
Field Position Field Title Length General Field Description
544 Blank 1 Enter blank.
545-546 Distribution 2 Required. Enter at least one distribution code from the table
Code below. More than one code may apply. If only one code is
necessary, it must be entered in position 545 and position
546 will be blank. When using Code P for an IRA distribution
under Section 408(d)(4) of the Internal Revenue Code, the
filer may also enter Code 1, 2, 4, B or J, if applicable. Only
three numeric combinations are acceptable: Codes 8 and 1, 8
and 2, and 8 and 4, on one return. These three combinations
can be used only if both codes apply to the distribution being
reported. If more than one numeric code is applicable to
different parts of a distribution, report two separate “B”
Records.
• Distribution Codes 5, 9, E, F, N, Q, R, S and T
cannot be used with any other codes.
• Distribution Code C can be a standalone or
combined with Distribution Code D only.
• Distribution Code G may be used with Distribution
Code 4 only if applicable.
• Distribution Code K is valid with Distribution Codes 1,
2, 4, 7, 8, or G.
• Distribution Code M can be a standalone or
combined with Distribution Codes 1, 2, 4, 7, or B.
For a detailed explanation of Category Code
distribution codes see the
Instructions for Forms 1099-R *Early distribution, no known exception (in most 1
and 5498. cases, under age 59½)
*Early distribution, exception applies (under age 59½) 2
See the chart at the end of this
*Disability 3
record layout for a diagram of
valid combinations of *Death 4
Distribution Codes. *Prohibited transaction 5
Section 1035 exchange (a tax- free exchange of life 6
insurance, annuity, qualified long-term care
insurance, or endowment contracts)
111
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Field Position Field Title Length General Field Description
*Normal distribution 7
*Excess contributions plus earnings/excess deferrals 8
(and/or earnings) taxable in 2023
Cost of current life insurance protection (premiums 9
paid by a trustee or custodian for current insurance
protection)
May be eligible for 10-year tax option A
Designated Roth account distribution B
Reportable Death Benefits under Section 6050Y(c) C
Annuity payments from nonqualified annuity D
payments and distributions from life insurance
contracts that may be subject to tax under Section
1411
Distribution under Employee Plans Compliance E
Resolution System
Charitable gift annuity F
Direct rollover and rollover contribution G
Direct rollover of distribution from a designated Roth H
account to a Roth IRA
Early distribution from a Roth IRA (This code may be J
used with a Code 8 or P)
Distribution of IRA assets not having a readily K
available FMV
Loans treated as deemed distributions under Section L
72(p)
Qualified Plan Loan Offsets M
Recharacterized IRA contribution made for 2023 N
*Excess contributions plus earnings/excess deferrals P
taxable for 2022
Qualified distribution from a Roth IRA. (Distribution Q
from a Roth IRA when the 5-year holding period has
been met, and the recipient has reached 59½, has
died, or is disabled)
Recharacterized IRA contribution made for R
2022 and recharacterized in 2023
*Early distribution from a SIMPLE IRA in first 2 S
years no known exceptions
Roth IRA distribution exception applies because T
participant has reached 59½, died or is disabled, but
it is unknown if the 5-year period has been met
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Field Position Field Title Length General Field Description
Distribution from ESOP under Section 404(k) U
Charges or payments for purchasing qualified long- W
term care insurance contracts under combined
arrangements
*If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the
IRA/SEP/SIMPLE Indicator of “1” in position 548 of the Payee “B” Record. Note: The trustee of the first
IRA must report the recharacterization as a distribution on Form 1099-R (and the original contribution and
its character on Form 5498).
547 Taxable 1 Enter “1” only if the taxable amount of the payment entered
Amount Not for Payment Amount Field 1 (Gross distribution) of the “B”
Determined Record cannot be computed. Otherwise, enter a blank. (If the
Indicator Taxable Amount Not Determined Indicator is used, enter “0s”
in Payment Amount Field 2 of the Payee “B” Record.) Please
make every effort to compute the taxable amount.
548 IRA/SEP/ 1 Enter “1” for a traditional IRA, SEP, or SIMPLE distribution or
SIMPLE Roth conversion. Otherwise, enter a blank. If the
Indicator 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. Don’t 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 Instructions for Forms 1099-R and 5498 for
exceptions (Box 2a instructions).
549 Total 1 Enter a “1” only if the payment shown for Distribution Amount
Distribution Code 1 is a total distribution that closed out the account.
Indicator Otherwise, enter a blank.
Note: A total distribution is one or more distributions within
one tax year in which the entire balance of the account is
distributed. Any distribution that does not meet this definition
is not a total distribution.
550-551 Percentage 2 Use this field when reporting a total distribution to more than
of Total one person, such as when a participant is deceased, and an
Distribution issuer 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 be10 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 aren’t
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Field Position Field Title Length General Field Description
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 contribution was made
Designated in YYYY format. If the date is unavailable, enter blanks.
Roth
Contribution
556 FATCA Filing 1 Enter "1" if there is a FATCA Filing Requirement. Otherwise,
Requirement enter a blank.
Indicator
557-564 Date of 8 Enter date of payment in YYYYMMDD format (for example,
Payment January 5, 2023, would be 20230105). Don’t enter hyphens
or slashes.
565-662 Blank 98 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for the
filer’s own purposes. Issuers should contact the state or local
revenue departments for filing requirements. If this field is not
used, enter blanks.
723-734 State Income 12 State income tax withheld is for the convenience of filers.
Tax Withheld This information does not need to be reported to the IRS. If
not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field. The payment
amount must be right justified, and unused positions must be
zero-filled.
735-746 Local Income 12 Local income tax withheld is for the convenience of filers.
Tax Withheld This information does not need to be reported to the IRS. If
not reporting local tax withheld, this field may be used as a
continuation of the Special Data Entries Field. The payment
amount must be right justified and unused positions zero-
filled.
747-748 Combined 2 Enter the valid CF/SF Program code if this payee record is to
Federal/ be forwarded to a state agency as part of the CF/SF
State Code Program. Enter the valid state code from Part A. Sec. 12,
Table 1, Participating States and Codes. Enter blanks for
issuers or states not participating in this program.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
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FORM 1099-R DISTRIBUTION CODE CHART 2023
POSITION 546 X – Denotes valid combinations
blank 1 2 3 4 5 6 7 8 9 A B C D E F G H J K L M N P Q R S T U W
1 X X X X X X X X
2 X X X X X X X X
POSITION 545
3 X X
4 X X X X X X X X X X X
5 X
6 X X
7 X X X X X X X
8 X X X X X X X
9 X
A X X
B X X X X X X X X X X X
C X X
D X X X X X X
E X
F X
G X X X X
H X X
J X X X
K X X X X X X
L X X X X X X
M X X X X X X
N X
P X X X X X X
Q X
R X
S X
T X
U X X
W X X
115
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Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R
Blank Distribution Taxable Amount IRA/SEP/ Total Percentage of
Code Not Determined SIMPLE Distribution Total
Indicator Indicator Indicator Distribution
544 545-546 547 548 549 550-551
First Year of FATCA Filing Date of Payment Blank Special Data State
Designated Roth Requirement Entries Income Tax
Contribution Indicator Withheld
552-555 556 557-564 565-662 663-722 723-734
Local Combined Blank or CR/LF
Income Tax Federal/State
Withheld Code
735-746 747-748 749-750
116
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(24) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Property or 1 Required. Enter “1” if the
Services transferor received or will receive
Indicator property (other than cash and
consideration treated as cash in
computing gross proceeds) or
services as part of the
consideration for the property
transferred. Otherwise, enter a
blank.
548-555 Date of 8 Required. Enter the closing date
Closing in YYYYMMDD format (for
example, January 5, 2023, would
be 20230105). Don’t enter
hyphens or slashes.
556-594 Address or 39 Required. Enter the address of
Legal the property transferred (including
Description 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 the information
and fill unused positions with
blanks.
595 Foreign 1 Required. Enter “1” if the
Transferor transferor is a foreign person
(nonresident alien, foreign
partnership, foreign estate, or
foreign trust). Otherwise, enter a
blank.
596-662 Blank 67 Enter blanks.
117
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Field Position Field Title Length General Field Description
663-722 Special Data 60 This portion of the “B” Record
Entries may be used to record
information for state or local
government reporting or for the
filer’s own purposes. Issuers
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
Withheld the convenience of the filers. This
information does not need to be
reported to the IRS. If not
reporting state tax withheld, this
field may be used as a
continuation of the Special Data
Entries Field. 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
Withheld the convenience of the filers. This
information does not need to be
reported to the IRS. If not
reporting local tax withheld, this
field may be used as a
continuation of the Special Data
Entries Field. 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.
118
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Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1099‑S
Blank Property or Date of Closing Address or Foreign Blank
Services Indicator Legal Transferor
Description
544-546 547 548-555 556-594 595 596-662
Special Data State Income Tax Local Income Tax Blank Blank or
Entries Withheld Withheld CR/LF
663-722 723-734 735-746 747-748 749-750
(25) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-SA
Field Position Field Title Length General Field Description
544 Blank 1 Enter blank.
545 Distribution Code 1 Required. Enter the applicable code from the
table below to indicate the type of payment.
Category Code
Normal distribution 1
Excess contribution 2
Disability 3
Death distribution other than code 6 4
(This includes distributions to a
spouse, non-spouse, or estate
beneficiary in the year of death and to
an estate after the year of death.)
Prohibited transaction 5
Death distribution after the year of 6
death to a non-spouse beneficiary.
(Do not use for a distribution to an
estate.)
546 Blank 1 Enter a blank.
547 Medicare Advantage MSA 1 Enter “1” if distributions are from a Medicare
Indicator Advantage MSA. Otherwise, enter a blank.
548 HSA Indicator 1 Enter “1” if distributions are from an HSA.
Otherwise, enter a blank.
549 Archer MSA Indicator 1 Enter “1” if distributions are from an Archer
MSA. Otherwise, enter a blank.
550-662 Blank 113 Enter blanks.
119
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Field Position Field Title Length General Field Description
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. Issuers should contact the state or
local revenue departments for filing
requirements. If this field is not used, enter
blanks.
723-734 State Income Tax Withheld 12 State income tax withheld is for the
convenience of the filers. This information does
not need to be reported to the IRS. If not
reporting state tax withheld, this field may be
used as a continuation of the Special Data
Entries Field. The payment amount must be
right justified, and unused positions must be
zero-filled.
735-746 Local Income Tax Withheld 12 Local income tax withheld is for the
convenience of the filers. This information does
not need to be reported to the IRS. If not
reporting local tax withheld, this field may be
used as a continuation of the Special Data
Entries Field. 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-SA
Blank Distribution Blank Medicare Advantage HSA Indicator Archer MSA
Code MSA Indicator Indicator
544 545 546 547 548 549
Blank Special State Income Local Income Tax Blank Blank or CR/LF
Data Tax Withheld Withheld
Entries
550-662 663-722 723-734 735-746 747-748 749-750
120
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(26) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-SB
Field Position Field Title Length General Field Description
544-662 Blank 119 Enter blanks.
663-701 Issuers 39 Enter Issuer’s contact name.
Information
702-748 Blank 47 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-SB
Blank Issuers Information Blank Blank
544-662 663-701 702-748 749-750
(27) Payee “B” Record - Record Layout Positions 544-750 for Form 3921
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547-554 Date Option 8 Required. Enter the date the option was granted in
Granted YYYYMMDD format (for example, January 5, 2023, would
be 20230105). Don’t enter hyphens or slashes.
555-562 Date Option 8 Required. Enter the date the option was exercised in
Exercised YYYYMMDD format (for example, January 5, 2023, would
be 20230105). Don’t enter hyphens or slashes.
563-570 Number of 8 Required. Enter the number of shares transferred. Report
Shares whole numbers only, using standard rounding rules as
Transferred necessary. Right justify the information and fill unused
positions with zeros.
571-574 Blank 4 Enter blanks.
575-614 If Other Than 40 Enter other than transferor information, left justify the
Transferor information and fill unused positions with blanks.
Information
615-662 Blank 48 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for the
filer’s own purposes. Issuers should contact the state or
local revenue departments for filing requirements.
If this field is not used, enter blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
121
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Payee “B” Record - Record Layout Positions 544-750 for Form 3921
Blank Date Option Date Option Number of Shares Blank If Other Than
Granted Exercised Transferred Transferor
Information
544-546 547-554 555-562 563-570 571-574 575-614
Blank Special Data Blank Blank or CR/LF
Entries
615-662 663-722 723-748 749-750
(28) Payee “B” Record - Record Layout Positions 544-750 for Form 3922
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547-554 Date Option 8 Required. Enter the date the option was granted to the
Granted to transferor in YYYYMMDD format (for example, January 5,
Transferor 2023, would be 20230105). Don’t enter hyphens or slashes.
555-562 Date Option 8 Required. Enter the date the option was exercised by the
Exercised by transferor YYYYMMDD format (for example, January 5,
Transferor 2023, would be 20230105). Don’t enter hyphens or slashes.
563-570 Number of 8 Required. Enter the number of shares transferred. Report
Shares whole numbers only, using standard rounding rules as
Transferred necessary. Right justify the information and fill unused
positions with zeros.
571-578 Date Legal 8 Required. Enter the date the legal title was transferred by
Title the transferor as YYYYMMDD (for example, January 5,
Transferred 2023, would be 20230105). Otherwise, enter blanks.
by Transferor
579-662 Blank 84 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for the
filer’s own purposes. Issuers should contact the state or
local revenue departments for filing requirements. If field is
not used, enter blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
122
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Payee “B” Record - Record Layout Positions 544-750 for Form 3922
Blank Date Option Date Option Number of Date Legal Title Blank
Granted to Exercised by Shares Transferred by
Transferor Transferor Transferred Transferor
544-546 547-554 555-562 563-570 571-578 579-662
Special Blank Blank or CR/LF
Data
Entries
663-722 723-748 749-750
(29) Payee “B” Record - Record Layout Positions 544-750 for Form 5498
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 IRA Indicator (Individual 1 Enter “1” if reporting a rollover (Amount
Retirement Account) Code 2) or Fair Market Value (Amount
Code 5) for an IRA. Otherwise, enter a
blank.
548 SEP Indicator 1 Enter “1” if reporting a rollover (Amount
(Simplified Employee Code 2) or Fair Market Value (Amount
Pension) Code 5) for a SEP. Otherwise, enter a
blank.
549 SIMPLE Indicator 1 Enter “1” if reporting a rollover (Amount
(Savings Incentive Code 2) or Fair Market Value (Amount
Match Plan for Code 5) for a SIMPLE. Otherwise, enter a
Employees) blank.
550 Roth IRA Indicator 1 Enter “1” if reporting a rollover (Amount
Code 2) or Fair Market Value (Amount
Code 5) for a Roth IRA. Otherwise, enter a
blank.
551 RMD Indicator 1 Enter “1” if reporting RMD for 2023.
Otherwise, enter a blank.
552-555 Year of Postponed 4 Enter the year in YYYY format. Otherwise,
Contribution enter blanks.
123
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Field Position Field Title Length General Field Description
556-557 Postponed Contribution 2 Required, if applicable. Enter the code from
Code the table below. Right justify. Otherwise,
enter blanks.
Category Code
Federally Designated Disaster FD
Area
Public Law PL
Executive Order EO
Rollovers of qualified plan loan PO
offset amounts
For participants who have SC
certified that the rollover
contribution is late because of an
error on the part of a financial
institution, death, disability,
hospitalization, incarceration,
restrictions imposed by a foreign
country, postal error, or other
circumstance listed in Section
3.02(2) of Rev. Proc. 2016-47 or
other event beyond the
reasonable control of the
participant.
558-563 Postponed Contribution 6 Required, if applicable. Enter the federally
Reason declared disaster area, public law number
or executive order number under which the
postponed contribution is being issued.
Right justify. Otherwise, enter blanks.
564-565 Repayment Code 2 Required. Enter the two-character alpha
Repayment Code. Right justify. Otherwise,
enter blanks.
Category Code
Qualified Birth or Adoption BA
Distribution
Qualified Reservist Distribution QR
Federally Designated Disaster DD
Distribution
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Field Position Field Title Length General Field Description
566-573 RMD Date 8 Enter the date by which the RMD amount
must be distributed to avoid the 50% excise
tax. Format the date as YYYYMMDD (for
example, January 5, 2023, would be
20230105). Otherwise, enter blanks.
574-575 Codes 2 Equal to one alpha character or two alpha
characters or blank. Valid characters are:
• Two-character combinations can
consist of A, B, C, D, E, F, and G.
• Valid character H cannot be present
with any other characters.
576-662 Blank 87 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. Issuers should contact the state
or local revenue departments for filing
requirements. If this field is not used, enter
blanks.
723-746 Blank 24 Enter blanks.
747-748 Combined Federal/ 2 Enter the valid CF/SF Program code if this
State Code payee record is to be forwarded to a state
agency as part of the CF/SF Program.
Enter the valid state code. Refer to Part A.
Sec. 12, Table 1, Participating States and
Codes. Enter blanks for issuers or states
not participating in this program.
749-750 Blank 2 Enter blanks or carriage return/line feed
(CR/LF) characters.
125
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Payee “B” Record ‑Record Layout Positions 544-750 for Form 5498
Blank IRA Indicator SEP Indicator SIMPLE Roth IRA RMD
Indicator Indicator Indicator
544-546 547 548 549 550 551
Year of Postponed Postponed Repayment RMD Date Codes
Postponed Contribution Contribution Code
Contribution Code Reason
552-555 556-557 558-563 564-565 566-573 574-575
Blank Special Data Blank Combined Blank or
Entries Federal/State CR/LF
Code
576-662 663-722 723-746 747-748 749-750
(30) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-ESA
Field Position Field Title Length General Field Description
544-662 Blank 119 Enter blanks.
663-722 Special 60 This portion of the “B” Record may be used to record
Data Entries information for state or local government reporting or for the
filer’s own purposes. Issuers should contact the state or local
revenue departments for filing requirements. If this field is not
used, enter blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record - Record Layout Positions 544-750 for Form 5498-ESA
Blank Special Data Entries Blank Blank or CR/LF
544-662 663-722 723-748 749-750
126
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(31) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-SA
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Medicare Advantage MSA 1 Enter “1” for a Medicare
Indicator Advantage MSA. Otherwise,
enter a blank.
548 HSA Indicator 1 Enter “1” for an HSA.
Otherwise, enter a blank.
549 Archer MSA Indicator 1 Enter “1” for 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.
Issuers should contact the
state or local revenue
departments for filing
requirement. Otherwise, enter
blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks or carriage
return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750 for Form 5498-SA
Blank Medicare HSA Archer MSA Blank Special Data
Advantage MSA Indicator Indicator Entries
Indicator
544-546 547 548 549 550-662 663-722
Blank Blank or CR/LF
723-748 749-750
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(32) Payee “B” Record - Record Layout Positions 544-750 for Form W-2G
Field Position Field Title Length General Field Description
544-546 Blank 3 Enter blanks.
547 Type of 1 Required. Enter the applicable type of wager code from the
Wager Code table below.
Category Code
Horse racetrack (or off-track betting of a horse track 1
nature)
Dog racetrack (or off-track betting of a dog track 2
nature)
Jai-alai 3
State-conducted lottery 4
Keno 5
Bingo 6
Slot machines 7
Poker winnings 8
Any other type of gambling winnings 9
548-555 Date Won 8 Required. Enter the date of the winning transaction in
YYYYMMDD format (for example, January 5, 2023, would be
20230105). This is not the date the money was paid, if paid
after the date of the race (or game).
Don’t enter hyphens or slashes.
556-570 Transaction 15 Required. For state-conducted lotteries, enter the ticket or
other identifying number.
For keno, bingo, and slot machines, enter the ticket or card
number (and color, if applicable), machine serial number, or
any other information that will help identify the winning
transaction. For all others, enter blanks.
571-575 Race 5 If applicable, enter the race (or game) relating to the winning
ticket. Otherwise, enter blanks.
576-580 Cashier 5 If applicable, enter the initials or number of the cashier
making the winning payment. Otherwise, enter blanks.
581-585 Window 5 If applicable, enter the window number or location of the
person paying the winning payment. Otherwise, enter blanks.
586-600 First ID 15 For other than state lotteries, enter the first identification
number of the person receiving the winning payment.
Otherwise, enter blanks.
601-615 Second ID 15 For other than state lotteries, enter the second identification
number of the person receiving the winnings. Otherwise,
enter blanks.
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Field Position Field Title Length General Field Description
616-662 Blank 47 Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or for the
filer’s own purposes. Issuers should contact the state or local
revenue departments for filing requirements. If this field is not
used, enter blanks.
723-734 State Income 12 State income tax withheld is for the convenience of the filers.
Tax Withheld This information does not need to be reported to the IRS. If
not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries field. The payment
amount must be right justified, and unused positions must be
zero-filled.
735-746 Local Income 12 Local income tax withheld is for the convenience of the filers.
Tax Withheld This information does not need to be reported to the IRS. If
not reporting local tax withheld, this field may be used as a
continuation of the Special Data Entries field. 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 W-2G
Blank Type of Wager Date Won Transaction Race Cashier
Code
544-546 547 548-555 556-570 571-575 576-580
Window First ID Second ID Blank Special Data State
Entries Income Tax
Withheld
581-585 586-600 601-615 616-662 663-722 723-734
Local Income Blank Blank
Tax Withheld
735-746 747-748 749-750
129
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Sec. 4 End of Issuer “C” Record
General Field Descriptions
The End of Issuers “C” Record consists of the total number of payees and the totals of the payment amount
fields filed for each issuer and/or particular type of return. The “C” Record must follow the last “B” Record for
each type of return for each issuer. For each “A” Record and group of “B” Records on the file, there must be
a corresponding “C” Record.
The End of Issuer “C” Record is a fixed length of 750 positions. The control fields are each 18 positions in
length.
Record Name: End of Issuer “C” Record
Field Position Field Title Length General Field Description
1 Record Type 1 Required. Enter “C.”
2-9 Number of 8 Required. Enter the total number of “B” Records covered
Payees by the preceding “A” Record.
Right justify the information and fill unused positions with
zeros.
10-15 Blank 6 Enter blanks.
16-33 Control Total 1 18 Required. Accumulate totals of any payment amount
fields in the “B” Records into the appropriate control total
34-51 Control Total 2 18
fields of the “C” Record. Control totals must be right
52-69 Control Total 3 18 justified and unused control total fields zero-filled. All
control total fields are 18 positions in length. Each
70-87 Control Total 4 18
payment amount must contain U.S. dollars and cents.
88-105 Control Total 5 18 The right-most two positions represent cents in the
payment amount fields. Don’t enter dollar signs,
106-123 Control Total 6 18
commas, decimal points, or negative payments, except
124-141 Control Total 7 18 those items that reflect a loss on Form 1099-B, 1099-
OID, or 1099-Q. Positive and negative amounts are
142-159 Control Total 8 18
indicated by placing a “+” (plus) or “-” (minus) sign in the
160-177 Control Total 9 18 left-most position of the payment amount field.
178-195 Control Total A 18
196-213 Control Total B 18
214-231 Control Total C 18
232-249 Control Total D 18
250-267 Control Total E 18
268-285 Control Total F 18
286-303 Control Total G 18
304-321
Control Total H 18
322-339
Control Total J 18
340-499 Blank 160 Enter blanks.
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Field Position Field Title Length General Field Description
500-507 Record 8 Required. Enter the number of the record as it appears
Sequence within the file. The record sequence number for the “T”
Number Record will always be “1”, since it is the first record on
the file and the file can have only one “T” Record in a file.
Each record, thereafter, must be increased by one in
ascending numerical sequence, that is, 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 the final record of
the file, the “F” Record.
508-748 Blank 241 Enter blanks.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
End of Issuer “C” Record ‑ Record Layout
Record Type Number of Blank Control Control Control
Payees Total 1 Total 2 Total 3
1 2-9 10-15 16-33 34-51 52-69
Control Control Control Control Control Control
Total 4 Total 5 Total 6 Total 7 Total 8 Total 9
70-87 88-105 106-123 124-141 142-159 160-177
Control Control Control Control Control Control
Total A Total B Total C Total D Total E Total F
178-195 196-213 214-231 232-249 250-267 268-285
Control Control Control Total J Blank Record Sequence Blank
Total G Total H Number
286-303 304-321 322-339 340-499 500-507 508-748
Blank or CR/LF
749-750
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Sec. 5 State Totals “K” Record
General Field Descriptions
The State Totals “K” Record is a summary for a given issuer and a given state and used only when state
reporting approval has been granted. Refer to Part A. Sec. 12, Combined Federal/State Filing (CF/SF)
Program.
Submit a separate “K” Record for each state being reported. The “K” Record is a fixed length of 750
positions. The control total fields are each 18 positions in length.
The “K” Record contains the total number of payees and the total of the payment amount fields filed by a
given issuer for a given state. The “K” Record(s) must be written after the “C” Record for the related “A”
Record. Refer to Part C, File Format Diagram. Example: If an issuer used Amount Codes 1, 3, and 6 in the
“A” Record, the totals from the “B” Records coded for this state would appear in Control Totals 1, 3, and 6 of
the “K” Record.
Record Name: State Totals “K” Record - Record Layout Forms 1099-B, 1099-DIV, 1099-G,
1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and 5498
Field Position Field Title Length General Field Description
1 Record Type 1 Required. Enter “K.”
2-9 Number of 8 Required. Enter the total number of “B” Records being
Payees coded for this state. Right justify the information and fill
unused positions with zeros.
10-15 Blank 6 Enter blanks.
16-33 Control Total 1 Required. Accumulate totals of any payment amount
34-51 Control Total 2 fields in the “B” Records for each state being reported into
52-69 Control Total 3 the appropriate control total fields of the appropriate “K”
70-87 Control Total 4 Record. Each payment amount must contain U.S. dollars
88-105 Control Total 5 and cents. The right-most two positions represent cents in
106-123 Control Total 6 the payment amount fields. Control totals must be right
124-141 Control Total 7 justified and fill unused positions with zeros. All control
142-159 Control Total 8 total fields are eighteen positions in length. Don’t enter
160-177 Control Total 9 dollar signs, commas, decimal points, or negative
178-195 Control Total A payments, except those items that reflect a loss on Form
196-213 Control Total B 1099-B or 1099-OID. Positive and negative amounts are
214-231 Control Total C indicated by placing a “+” (plus) or “-“ (minus) sign in the
232-249 Control Total D left-most position of the payment amount field.
250-267 Control Total E
268-285 Control Total F
286-303 Control Total G
304-321 Control Total H
322-339 Control Total J
340-499 Blank 160 Enter blanks.
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Field Position Field Title Length General Field Description
500-507 Record 8 Required. Enter the number of the record as it appears
Sequence within the file. The record sequence number for the “T”
Number Record will always be “1”, since it is the first record on the
file and the file can have only one “T” Record in a file.
Each record, thereafter, must be increased by one in
ascending numerical sequence, that is, 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 through the final record
of the file, the “F” Record.
508-706 Blank 199 Enter blanks.
707-724 State Income 18 Aggregate totals of the state income tax withheld field in
Tax Withheld the Payee “B” Records. Otherwise, enter blanks. (This
Total field is for the convenience of filers.)
725-742 Local Income 18 Aggregate totals of the local income tax withheld field in
Tax Withheld the Payee “B” Records. Otherwise, enter blanks. (This
Total field is for the convenience of filers.)
743-746 Blank 4 Enter blanks.
747-748 Combined 2 Required. Enter the CF/SF Program code assigned to the
Federal/ State state which is to receive the information. Refer to Part A.
Code Sec. 12, Table 1, Participating States and Codes.
749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
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State Totals “K” Record - Record Layout Forms 1099-B, 1099-DIV,
1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498
Record Number of Blank Control Total Control Total 2 Control Total 3
Type Payees 1
1 2-9 10-15 16-33 34-51 52-69
Control Control Control Total 6 Control Total Control Total 8 Control Total 9
Total 4 Total 5 7
70-87 88-105 106-123 124-141 142-159 160-177
Control Control Control Total C Control Total Control Total E Control Total F
Total A Total B D
178-195 196-213 214-231 232-249 250-267 268-285
Control Control Control Total J Blank Record Blank
Total G Total H Sequence
Number
286-303 304-321 322-339 340-499 500-507 508-706
State Local Blank Combined Blank or CR/LF
Income Tax Income Tax Federal/State
Withheld Withheld Code
Total Total
707-724 725-742 743-746 747-748 749-750
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Sec. 6 End of Transmission “F” Record
General Field Descriptions
The End of Transmission “F” Record is a summary of the number of issuers/payees in the entire file. This
record must be written after the last “C” Record (or last “K” Record, when applicable) of the entire file.
The “F” Record is a fixed record length of 750 positions.
Record Name: End of Transmission “F” Record
Field Position Field Title Length General Field Description
1 Record Type 1 Required. Enter “F.”
2-9 Number of “A” 8 Enter the total number of Issuer “A” Records in the
Records entire file. Right justify the information and fill unused
positions with zeros or enter all zeros.
10-30 Zero 21 Enter zeros.
31-49 Blank 19 Enter blanks.
50-57 Total Number 8 If this total was entered in the “T” Record, this field may
of Payees be blank filled. Enter the total number of Payee “B”
Records reported in the file. Right justify the
information and fill unused positions with zeros.
58-499 Blank 442 Enter blanks.
500-507 Record 8 Required. Enter the number of the record as it
Sequence appears within the file. The record sequence number
Number for the “T” Record will always be “1”, since it is the first
record on the file and the file can have only one “T”
Record in a file.
Each record, thereafter, must be increased by one in
ascending numerical sequence, that is, 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 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.
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End of Transmission “F” Record - Record Layout
Record Type Number of “A” Zero Blank Total Number Blank
Records of Payees
1 2-9 10-30 31-49 50-57 58-499
Record Blank Blank or CR/LF
Sequence
Number
500-507 508-748 749-750
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Part D
Extension of Time
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Sec. 1 Extension of Time
.01 Application for Extension of Time to File Information Returns (30-day automatic)
An application for extension of time to file information returns covered by Form 8809 must be filed by the due
date of the return for which the extension is being requested. A separate extension application is required for
each issuer/filer.
For Form W-2 and Form 1099-NEC reporting Nonemployee Compensation, filers can only request a non-
automatic extension of time, which must be filed on paper Form 8809. An automatic 30-day extension is not
available. Treasury Decision (TD) 9838.
The IRS encourages the issuer/filer community to utilize electronic filing via the FIRE production system
(options listed below) in lieu of the paper Form 8809. There are three methods for filing a request for an
extension of time to file information returns:
Method How To Notification
Electronic File A request for an extension of time to file Transmitters requesting an
Transmission information returns may be filed extension of time via an
electronically by transmitting an electronic electronic file will receive the file
Note: A TCC is extension file. Files must be formatted based status results online.
required. Refer to Part on the Extension of Time Record Layout.
B. Sec. 1, Information Scanned or PDF documents will not be
Returns (IR) accepted.
Application for
Transmitter Control Note: This option cannot be used to request
Code (TCC). non-automatic extensions for Forms W-2 or
Form 1099-NEC, and additional 30-day
extensions. Refer to Form 8809 Instructions.
Online submission of Fill-in Form 8809 may be completed online Forms 8809 completed online
Extension of Time to via the FIRE Production System at receive an instant
File Information https://fire.irs.gov/. From the Main Menu acknowledgement on screen if
Returns click “Extension of Time Request” and forms are completed properly
then click “Fill-in Extension Form.” To and timely.
complete the submission, enter your
valid 10-digit PIN.
Refer to Part B. Sec. 2, Connecting to FIRE
System.
Note: This option cannot be used to request
non-automatic extensions for Forms W-2 or
Form 1099-NEC, and additional 30-day
extensions. Refer to Form 8809 Instructions.
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Method How To Notification
Paper submissions of Form 8809 is available on Approval letters will not be
Form 8809, https://www.irs.gov/forms-pubs . issued for automatic and
Application for additional 30-day extension
Extension of Time to • Extension requests submitted on an requests and non-automatic
File Information obsolete Form 8809 will not be extension requests. Issuer/filer
Returns accepted. will receive incomplete or denial
• Mailing address: letters when applicable.
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0209
• Faxing is no longer an option.
Electronic file processing results will be sent via email if a valid email address was provided on the “Verify
Your Filing Information” screen. If you’re using email filtering software, configure software to accept email
from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses.
If the request for an extension of time to file an information return is received beyond the due date of the
information return, the request will be denied. For more information on extension requests and requesting an
additional extension of time, see Form 8809, Application for Extension of Time to File Information Returns.
For information on Additional Extension of Time and Extension of Time for Recipient Copies of Information
Returns, see Part M. of the General Instructions for Certain Information Returns.
You may request an extension of time to furnish the statements by faxing a letter to:
Internal Revenue Service
Technical Services Operation
Attn: Extension of Time Coordinator
Fax: 877-477-0572 (International: 304-579-4105)
The letter must include (a) issuer name, (b) issuer TIN, (c) issuer address, (d) type of return, (e) a statement
that extension request is for providing statements to recipients, (f) reason for delay, and (g) the signature of
the issuer or authorized agent. Your request must be received no later than the date the statements are due
to the recipients. If approved, an extension will allow a maximum of 30 extra days to furnish the recipient
statements.
To create the file used to submit extensions of time via electronic file transmission method, the transmitter
must have an active TCC and submit files containing only one TCC. A TCC used to request an extension of
time to file can only be used to submit 210 files per year. If the TCC exceeds 210 files, an additional TCC
can be requested via the IR Application for TCC.
Extension of Time requests submitted through the FIRE System (Production) will require the entry of your
FIRE Account PIN.
Note: Don’t electronically transmit tax year 2023 extension requests until the FIRE Production System is
available. For dates of availability, refer to the FIRE webpage.
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.02 Extension of Time Record Layout
The following Record Layout contains the specifications to create a file to transmit extensions of time
requests electronically that include:
• Required 200-byte format.
• General Field Description with information to assist in completing each field.
Record Layout for Extension of Time
Field Position Field Title Length General Field Description
1-5 Transmitter 5 Required. Enter the five-character alphanumeric
Control Code Transmitter Control Code (TCC) issued by the IRS. Only
one TCC per file is acceptable.
Note: Positions 6 through 187 should contain information about the issuer for whom the extension of time
to file is being requested. Don’t enter transmitter information in these fields.
6-14 Issuers TIN 9 Required. Enter the valid nine-digit EIN or SSN assigned
to the issuer. Don’t enter blanks, hyphens, or alpha
characters. All zeros, ones, twos, etc., will have the effect
of an incorrect TIN. For foreign entities not requiring a
TIN, this field may be blank; however, the Foreign Entity
Indicator in position 187 must be set to “X.”
15-54 Issuers Name 40 Required. Enter the name of the issuer whose TIN
appears in positions 6-14. Left justify the information and
fill unused positions with blanks.
55-94 Second Issuers 40 Required. If additional space is needed, this field may be
Name used to continue name line information. Otherwise, enter
blanks. Example: c/o First National Bank. Left justify
information and fill unused positions with blanks.
95-134 Issuers 40 Required. Enter the issuer’s address. The street address
Address should include the number, street, apartment, suite
number, or P.O. Box if mail is not delivered to a street
address. Left justify information and fill unused positions
with blanks.
135-174 Issuers City 40 Required. Enter the issuer’s city, town, or post office. Left
justify information and fill unused positions with blanks.
175-176 Issuers State 2 Required. Enter the issuer’s valid U.S. Postal Service
state abbreviation. Refer to Part A. Sec. 13, Table 2,
States & U.S. Territory Abbreviations.
177-185 Issuers ZIP 9 Required. Enter the issuer’s ZIP Code. If using a five-digit
Code ZIP Code, left justify the information and fill unused
positions with blanks. Numeric characters only.
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Field Position Field Title Length General Field Description
186 Document 1 Required. From the table below, enter the appropriate
Indicator document code that indicates the form for which an
(See Note) extension of time is requested.
Document Code
1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 2
1098-T, 1098-Q, 1099-A, 1099-B, 1099-C,
1099-CAP, 1099-DIV, 1099-G, 1099-INT,
1099-K, 1099-LTC, 1099-LS, 1099-MISC,
1099-OID, 1099-PATR, 1099-Q, 1099-R,
1099-S,1099-SA, 1099-SB, 3921, 3922, or
W-2G
5498 3
1042-S 4
8027 5
5498-SA 6
5498-ESA 7
1095-B 8
1094/1095-C 9
Note: Do not enter any other values in this field. Submit a
separate record for each document. For example, when
requesting an extension for Form 1099-INT and Form
5498 for the same issuer, submit one record with “2”
coded in this field and another record with “3” coded in
this field. When requesting an extension for Form 1099-
DIV and Form 1099-MISC for the same issuer, submit one
record with “2” coded in this field.
187 Foreign Entity 1 Enter “X” if the issuer is a foreign entity.
Indicator
188-198 Blank 11 Enter blanks.
199-200 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
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Extension of Time Record Layout
Transmitter Issuers Issuers Name Second Issuers Name Issuers Issuers City
Control Code TIN Address
1-5 6-14 15-54 55-94 95-134 135-174
Issuers State Issuers ZIP Document Foreign Entity Indicator Blank Blank or CR/LF
Code Indicator
175-176 177-185 186 187 188-198 199-200
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Part E
Exhibits
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Exhibit 1 Name Control
The “B” record includes a field in the payee records titled, “Name Control” in which the first four characters of
the payee’s last name are to be entered by the filer. If filers are unable to determine the first four characters
of the last name, the Name Control Field may be left blank.
It is important to submit the “B” record with an accurate Name Control as it facilitates the identification of the
payee within the IRS programs. The guidelines below are broken into organization type.
Individuals
A name control for an individual is generally the first four characters of the last name on the information
return.
• The name control consists of four alpha and/or numeric characters.
• The hyphen (-) or a blank space are the only special characters allowed in the name control.
These characters cannot be in the first position of the name control.
• The name control can have less, but no more than four characters. Blanks may be present only
as the last three positions of the name control.
• If an individual has a hyphenated last name, the name control is the first four characters from the
first of the two last names.
• For joint returns, regardless of whether the payees use the same or different last names, the
name control is the first four characters of the primary payee’s last name.
Examples – Individuals
Name Name Control
Ralph Teak TEAK
Dorothy Willow WILL
Joe McCedar MCCE
Brandy Cedar-Hawthorn CEDA
Victoria Windsor-Maple WIND
Joseph Ash & Linda Birch ASH
Edward & Joan Maple MAPL
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Sole Proprietor
• A sole proprietor must always use his/her individual name as the legal name of the business for
IRS purposes.
• The name control consists of four alpha and/or numeric characters.
• The name control can have less, but no more than four characters.
• The hyphen (-) or a blank space are the only special characters allowed in the name control.
These characters cannot be in the first position of the name control.
• When the taxpayer has a true name and a trade name, the name control is the first four
characters of the individual’s last name.
• When an individual’s two last names are hyphenated, the name control is the first four
characters of the first last name.
Examples – Sole Proprietor
Name Name Control Comment
Arthur P. Aspen ASPE The name control for a sole
Trade Name: Sunshine Restaurant proprietor’s name is the first four
significant characters of the last name.
Maiden Name: Jane Smith JONE When two last names are used but are
Married Name: Jane Smith Jones not hyphenated, the name control is
the first four characters of the second
Jane Smith-Jones SMIT
last name.
Elena de la Rosa DELA The Spanish phrases “de”, “De”, “del”,
and “de la” are part of the name
control.
Juan Garza Morales GARZ For Spanish names, when an
individual has two last names, the
Maria Lopez Moreno LOPE
name control is the first four
characters of the first last name.
Sunny Ming Lo LO For last names that have only two
letters the last two spaces will be
“blank.”
Blanks may be present only as the last
three positions of the name control.
Kim Van Nguyen NGUY Vietnamese names will often have a
middle name of Van (male) or Thi
(female).
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Partnerships
The name control for a partnership will usually result in the following order of selection:
1. For businesses “doing business as” (dba) or with a trade name, use the first four characters of
the dba or trade name.
2. If there is no business or trade name, use the first four characters of the partnership name
(even if it is an individual’s name, such as in a law firm partnership).
3. Online receipt of EINs generates separate rules for the name control of partnerships.
4. Whether received online or via paper, if the first word is “The,” disregard it unless “The” is
followed by only one other word.
5. If the EIN was assigned online (the EIN will begin with one of the following two digits:20, 26, 27,
45,46, 47, 81, 82, 83, 84, 85 or 86), then the name control for a partnership is developed using
the first four characters of the primary name line.
6. If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85 or 86 the
name control for a partnership result from the trade or business name of the partnership. If
there is no trade or business name, a name control results from the first four letters of a
partnership name. In the case of a list of partners followed by the word partnership or an
abbreviation thereof, use the last name of the first partner on the original Form SS-4,
Application for Employer Identification Number.
Examples – Partnerships
Name Name Control
Rosie’s Restaurant ROSI
Burgandy_Olive & Cobalt_Ptrs BURG
The Hemlock THEH
John Willow and James Oak Partnership (EIN JOHN
assigned online)
A.S. Green_(The) Oak Tree OAKT
K.L. Black & O. H. Brown BLAC
Bob Orange and Carol Black_et al. Prs. Dba The MERR
Merry Go Round
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Corporations
The name control for a corporation is the first four significant characters of the corporate name.
Examples – Corporations
Name Name Control Comment
The Meadowlark Company MEAD Omit the word “The” when followed by more than
one word.
The Flamingo THEF Include the word “The” in the name control when
followed by only one word.
George Giraffe PSC GEOR Corporate name control rules apply if an individual
name contains the abbreviations PC
(Professional Corporation), SC
(Small Corporation), PA
(Professional Association), PS (Professional
Service), or PSC (Personal Service Corporation).
Kathryn Canary Memorial KATH When the organization name
Foundation contains the words “Fund” or
“Foundation”, corporate name control rules apply.
Barbara J. Zinnia ZZ Grain ZZGR When an individual name and a corporate name
appear, the name control is the first four characters
of the corporation
name.
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Estates, Trusts, and Fiduciaries
The name control for estates is the first four characters of the last name of the decedent. The last name of
the decedent must have the word “Estate” after the first four characters in the primary name line.
The name control for trusts and fiduciaries results in the following:
1. Name controls for individual trusts are created from the first four characters of the individual’s last
name.
2. For corporations set up as trusts, use the first four characters of the corporate name.
3. There are separate rules for the name control of trusts, depending on whether the EIN is an online
assignment.
4. If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, 45,
46, 47,81, 82, 83, 84, 85 or 86), then the name control is developed using the first four characters
of the first name on the primary name line. Ignore leading phrases such as “Trust for” or
“Irrevocable Trust.”
5. If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85 or 86, then
the name control for a trust or fiduciary account results from the name of the person in whose
name the trust or fiduciary account is established.
Examples - Estates, Trusts, and Fiduciaries
Name Name Control
Howard J. Smith Dec’d SMIT
Howard J Smith, Estate
Howard J. Smith Dec’d HOWA
Howard J Smith, Estate (EIN assigned online)
Michael T Azalea Revocable Trust AZAL
Michael T Azalea Rvoc Tr
Sunflower Company Employee Benefit Trust SUNF
Sunflower Company Employee Benefit Trust
Jonathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online) PERI
Trust for the benefit of Bob Jones (EIN assigned online) BOBJ
Trust for the benefit of Bob Jones JONE
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Other Organizations
Compliance with the following will facilitate the computer programs in identifying the correct name control:
1. The only organization, which you will always abbreviate, is Parent Teachers Association (PTA).
The name control will be “PTA” plus the first letter of the name of the state in which the PTA is
located.
2. The name control for a local or post number is the first four characters of the national title.
3. Use the name control of the national organization name if there is a Group Exemption Number
(GEN).
4. For churches and their subordinates (for example nursing homes, hospitals), the name control
consists of the first four characters of the legal name of the church or subordinate.
5. If the organization’s name indicates a political organization, use the individual’s name as the name
control.
6. The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words “stock
company” or “corporation.” Therefore, if these words appear in a name line, these words will move
to the end of the name where the word corporation” would normally appear.
Examples - Other Organizations
Name Name Control
Parent Teachers Association Congress of Georgia PTAG
Church of All CHUR
Committee to Elect Patrick Dole: PATR
Green Door Kabushik Kaisha GREE
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Exhibit 2 Publication 1220 Tax Year 2023 Revision Updates
Date Location Update
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