1099-MISCuploads v1.0 
                                                                                             May 2018 created 

              Requirements for Electronic Uploading of 1099-MISC Information 
In order to submit your 1099-MISCs electronically, you must have a log on with our online portal, 
eMINTS.  Using the online portal offers you two ways you can submit your 1099-MISCs.   

 1. Submit data file containing all of the appropriate 1099-MISC information following the 
    specifications outlined in this document. 
 2. Submit an excel file per our specifications.  The template for the excel file is located on our 
    forms and publications page as well as inside of eMINTS. 

Data File Specifications 

The 1099-MISC data forwarded to the Revenue Commission must include only those contractors that 
earned income while working in Louisville Metro, KY (Jefferson County). The file must follow the 
specifications published by the IRS in Publication 1220. 

The following records from the 1220 specifications will be processed by the Louisville Metro Revenue 
Commission. 

 •  “T” Transmitter Record - This is the first record on each file. The “T” record identifies the 
    organization submitting the file.  
     
 •  “A” Payer Record - This record identifies the entity paying the income for the “B” record(s). The 
    record layout is identical to that required for the IRS 1099.  
     
 •  “B” Payee Record - This record identifies the payment information.  
     
 Special Data Entries Field in B Record - Payee Record 

 The Federal Format defines field position 663-722 as “Special Data Entries” for State or Local 
 Government entities.  The LMRC will use field position 685-696 for additional data. 

 Values in field position 663-684 may remain as they will be ignored by the LMRC. 

 The Special Data Entries Field is required if the amount of compensation earned in Louisville 
 Metro is different than the Nonemployee Compensation reported in the Payee Record, Field 
 Position 127-138, Payment Amount 7. 

 Please leave the Special Data Entries Field blank if not reporting a different amount of 
 compensation earned in Louisville Metro. 

 If this field does not include the amount earned in Louisville Metro per the LMRC Specifications 
 listed below, the amount earned in Louisville Metro will be equal to the total of the Nonemployee 
 Compensation reported in the Payee Record, Field Position 127-138, Payment Amount 7.  (100% 
 of total compensation was earned in Louisville Metro, KY) 

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                                                                                    1099-MISCuploads v1.0 
                                                                                                    May 2018 created 

Data Format  

The LMRC has additional validations on certain fields in the file.  Listed below are details the validations 
used.  If the file uploaded does not pass the validation rules it will be rejected. 

T (Transmitter) Record 

 Field Position Field Title                Length  LMRC Validations 
 1              Record Type                1  Must equal “T” or file will be rejected 
                                                               Must not be greater than the current year or 
 2-5            Payment Year               4  file will be rejected 
 6              Prior Year Data Indicator  1  File will be rejected if not “P” or blank 
 7-15           Transmitter TIN            9  File will be rejected if left blank 
 16-20          Transmitter Control Code   5                    
 21-27          Blank (Filler1)            7                    
                                                               File will be rejected if equals “T”  
 28             Test File Indicator        1  Leave field blank 
 29             Transmitter Foreign Entity 1                    
 30-69          Transmitter Name 1         40  File will be rejected if left blank 
 70-109         Transmitter Name 2         40                   
 110-149        Company Name 1             40  File will be rejected if left blank 
 150-189        Company Name 2             40                   
 190-229        Company Mailing Address    40  Fill will be rejected if left blank 
 230-269        Company City               40  File will be rejected if left blank 
                                                               File will be rejected if field does not equal a 
 270-271        Company State              2  valid state 
 272-280        Company Zip                9  File will be rejected if left blank 
 281-295        Blank (Filler2)            15                   
                                                               File will be rejected if field does not match the 
                                                               actual payee count from the “B” records 
 296-303        Payee Count                8  submitted 
 304-343        Transmitter Contact Name   40  File will be rejected if left blank 
 344-358        Transmitter Contact Phone  15  File will be rejected if left blank 
 359-408        Transmitter Contact Email  50                   
 409-499        Blank (Filler3)            91                   
                                                               File will be reject if field has an incorrect 
                                                               sequence.  Since the T record is always the first 
 500-507        Record Sequence Number     8  record, it should always be “1” 
 508-517        Blank (Filler4)            10                   
 518            Vendor Indicator           1                    
 519-558        Vendor Name                40                   
 559-598        Vendor Mailing Address     40                   

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                                                                             1099-MISCuploads v1.0 
                                                                                      May 2018 created 

 599-638         Vendor City                  40      
 639-640         Vendor State                 2       
 641-649         Vendor Zip                   9       
 650-689         Vendor Contact Name          40      
 690-704         Vendor Contact Phone         15      
 705-739         Blank (Filler5)              35      
 740             Vendor Foreign Entity        1       
 741-748         Blank (Filler6)              8       
 749-750         Blank (Filler7)              2   
 
A (Payer) Record 

 Field Position  Field Title                  Length LMRC Validations 
 1               Record Type                  1  Must equal “A” or file will be rejected 
                                                     File will be rejected if year does not match 
 2-5             Payment Year                 4  year reported in “T” record 
 6               Federal State Filing Program 1       
 7-11            Filler1                      5       
 12-20           TIN                          9  File will be rejected if left blank 
 21-24           Payer Name Control           4       
                                                     File will be reject if this is not a “1” or left 
 25              Last Filing Indicator        1  blank 
 26-27           Type of Return               2  Must equal “A” or file will be rejected 
                                                     File will be rejected if this does not equal “1” 
 28-43           Amount Codes                 16  through “8” or “A” through “E” 
 44-51           Filler2                      8       
 52              Foreign Entity Indicator     1  Must equal a “1” or left blank 
 53-92           First Payer Name Line        40  File will be rejected if left blank 
 93-132          Second Payer Name Line       40      
                                                     File will be rejected if this does not equal a “1” 
 133             Transfer Agent Indicator     1  or “0” 
 134-173         Payer Shipping Address       40  File will be rejected if left blank 
 174-213         Payer City                   40  File will be rejected if left blank 
 214-215         Payer State                  2  File will be rejected if left blank 
 216-224         Payer Zip Code               9  File will be rejected if left blank 
 225-239         Payers Telephone Number      15      
 240-499         Filler3                      260     
                                                     File will be rejected if left blank or out of 
 500-507         Record Sequence Number       8  sequence order 
 508-748         Filler4                      241     
 748-750         Filler5                      2   
 
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                                                                           1099-MISCuploads v1.0 
                                                                                    May 2018 created 

B (Payee) Record 

 Field Position  Field Title                Length LMRC Validations 
 1               Record Type                1  Must equal “B” or file will be rejected 
                                                   File will be rejected if year does not match 
 2-5             Payment Year               4  year reported in “T” record 
                                                   File will be rejected if field is not “C”, “G”, or 
 6               Corrected Return Indicator 1  Blank 
 7-10            Name Control               4       
 11              Payee TIN Type             1  File will be rejected if not “1”, “2”, or blank 
 12-20           Payee TIN                  9  File will be rejected if left blank 
 21-40           Payee Account Number       20      
 41-44           Payer Office Code          4       
 45-54           Blank (Filler1)            10      
                                                   File will be rejected if not completed per Pub 
 55-66           Payment Amount 1           12  1220  
                                                   File will be rejected if not completed per Pub 
 67-78           Payment Amount 2           12  1220 
                                                   File will be rejected if not completed per Pub 
 79-90           Payment Amount 3           12  1220 
                                                   File will be rejected if not completed per Pub 
 91-1-2          Payment Amount 4           12  1220 
                                                   File will be rejected if not completed per Pub 
 103-114         Payment Amount 5           12  1220 
                                                   File will be rejected if not completed per Pub 
 115-126         Payment Amount 6           12  1220 
                                                   File will be rejected if not completed per Pub 
 127-138         Payment Amount 7           12  1220  
                                                   File will be rejected if not completed per Pub 
 139-150         Payment Amount 8           12  1220 
                                                   File will be rejected if not completed per Pub 
 151-162         Payment Amount 9           12  1220 
                                                   File will be rejected if not completed per Pub 
 163-174         Payment Amount A           12  1220 
                                                   File will be rejected if not completed per Pub 
 175-186         Payment Amount B           12  1220 
                                                   File will be rejected if not completed per Pub 
 187-198         Payment Amount C           12  1220 
                                                   File will be rejected if not completed per Pub 
 199-210         Payment Amount D           12  1220  
                                                   File will be rejected if not completed per Pub 
 211-222         Payment Amount E           12  1220 
                                                   File will be rejected if not completed per Pub 
 223-234         Payment Amount F           12  1220 
                                                   File will be rejected if not completed per Pub 
 235-246         Payment Amount G           12  1220 
                                                   File will be rejected is field does not equal “1” 
 247             Foreign Country Indicator  1  or blank. 
 248-287         Payee Name Line 1          40  File will be rejected if left blank 
 288-327         Payee Name Line 2          40      

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                                                               1099-MISCuploads v1.0 
                                                                             May 2018 created 

 328-367 Blank (Filler2)             40   
 368-407 Payee Mailing Address       40  File will be rejected if left blank 
 408-447 Blank (Filler3)             40   
 448-487 Payee City                  40  File will be rejected if left blank 
                                         File will be rejected if field does not equal a 
 488-489 Payee State                 2  valid state 
 490-498 Payee Zip                   9  File will be rejected if left blank 
 499     Blank (Filler4)             1    
                                         File will be rejected if left blank or out of 
 500-507 Record Sequence Number      8  sequence order 
 508-543 Blank (Filler5)             36   
 544     Second TIN Notice           1    
 545-546 Blank (Filler6)             2    
 547     Direct Sales Indicator      1    
 548     FATCA Filing Requirement    1    
 549-662 Blank (Filler7)             114  
                                         Filed position 685-696 in the special data 
                                         entries field is used by LMRC.  
                                          
                                         This field is required if the amount of 
                                         compensation earned in Louisville Metro is 
                                         different than the Nonemployee 
                                         Compensation reported in the Payee Record, 
                                         Field Position 127-138, Payment Amount 7. 
                                          
                                         This field may be left blank if not reporting a 
                                         different amount of compensation earned in 
                                         Louisville Metro. 
                                          
                                         If no amount is entered for field position, 685-
                                         696, the amount earned in Louisville Metro 
                                         will be equal to the total of the Nonemployee 
                                         Compensation reported in the Payee Record, 
                                         Field Position 127-138, Payment Amount 7.  
                                         (100% of total compensation was earned in 
 663-722 Special Data Entries        60  Louisville Metro, KY) 
 723-734 State Income Tax Withheld   12   
 735-746 Local Income Tax Withheld   12   
 747-748 Combined Federal State Code 2    
 749-750 Blank (Filler8)             2   

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                                                                           1099-MISCuploads v1.0 
                                                                           May 2018 created 

Spreadsheet Template 
If you prefer, you may submit your 1099-MISC information through an excel spreadsheet.  The template 
for the excel file is located on our forms and publications page as well as inside of eMINTS.  Before 
submitting, you can export the template.   

When submitting 1099-MISC information electronically, please ONLY use the template provided through 
eMINTS.  Use the following notes when submitting this document: 

 • The spreadsheet template can only be used for one customer at a time.   
 • The spreadsheet template contains a tab for W-2 and 1099.  Fill out the appropriate tab and 
   ignore the other tab if not using.  
 • Do not alter the spreadsheet at all other than to fill out the rows under the columns we 
   provide.   
 • Do not change the names of the tabs or add/remove columns.   
 • Do not delete or type over the Example Row (Row 2).  We specifically begin the import at Row 
   3.  Rows 1 and 2 will always be ignored. 
 • Do not use formulas on our sheets.  It can cause unexpected results.  If you need formulas, you 
   will need to use your own spreadsheet and copy onto ours. 
 
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