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State of Connecticut

Department of Revenue Services

IP 2022(15)

Forms 1099-R, 1099-MISC, 

      1099-K, 1099-NEC, and 

      W-2G Electronic Filing 

           Requirements for 

               Tax Year 2022

Important Information on Filing Annual Information Returns

Electronic Filing Requirements

Forms 1099-R, 1099-MISC, 1099-K, 1099-NEC, or W-2G 
are required to be filed electronically through the Department 
of Revenue Services’ (DRS)myconneCT atportal.ct.gov/DRS-myconneCT, 
unless otherwise stated.

Visit myconneCT to electronically file, pay, and manage state tax responsibilities.

While myconneCT  supports  prior  year  forms,  they  must  be  uploaded  in 
accordance with the formats as defined in this publication.

      The due date for filing Forms 1099‑R, 1099‑MISC, 

1099‑NEC, and W‑2G for tax year 2022 is January 31, 2023.

The due date for filing Form 1099‑K is no later than 30 days 

                     after filing with the IRS.

   Informational Publication 2022(15)

                        ISSUED: 11/16/2022

                          Replaces: IP 2021(15)

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Table of Contents

I. General Instructions ............................... 3
VII. Examples of Proper Record Sequence
When to File ...............................................3 for Filing Forms 1099-R, 1099-MISC,
Electronic Filing Requirements ...................3 1099-K, 1099-NEC, and W-2G
Information Returns ........................... 8
Extension of Time to File ............................3
Waiver From Filing Electronically ...............3 VIII. Record Specifications ........................ 9
Penalties .....................................................3 Transmitter T Record ‑ General Field
Descriptions .......................................... 9
Record Keeping ..........................................3
Record Name: Transmitter T Record .......... 9
Corrected Returns ......................................3
Payer A Record ‑ General Field
Supplemental Returns ... 4
Descriptions ........................................ 11
II. Electronic Filing Through myconneCT 4 Record Name: Payer A Record ................ 11
Standard Employer Filing Through Payee B Record ‑ General Field
myconneCT .........................................4 Descriptions ........................................14
Electronic Filing Through myconneCT Record Name: Payee B Record ...............14
as a Third Party Bulk Filer .................... 5 1. Payee B Record – Record Layout
Use of Agent ............................................... 5 Positions 544‑750 for
Form 1099-MISC ................................ 18
III. Questions & Answers .......................... 6 2. Payee B Record – Record Layout
IV. Combined Federal/State Filing Positions 544‑750 for Form 1099‑R .... 19
Program ............................................... 7 3. Payee B Record – Record Layout
File Corrections .......................................... 7 Positions 544‑750 for Form 1099‑K .... 21
4. Payee B Record – Record Layout
V. Data Record Descriptions ..................... 7 Positions 544‑750 for
Record Types .............................................. 7 Form 1099-NEC .................................. 22
Money Amounts .......................................... 7 5. Payee B Record – Record Layout
Positions 544‑750 for Form W‑2G ......23
VI. Programmer’s Review .......................... 8
End of Payer C Record ‑ General Field
General Information .................................... 8 Descriptions ........................................24
Technical Requirements ............................. 8 Record Name: End of Payer C Record ....24
Payment (Calendar) Year ........................... 8 End of Transmission F Record ‑ General
Proper Order of Records for Files Field Descriptions ............................... 25
With More Than One Payer .................. 8 Record Name: End of Transmission F
Money Amounts .......................................... 8 Record ................................................ 25
IX. Glossary ............................................... 26

Form 1099-MISC
The title of Form 1099-MISC, Miscellaneous Income , has changed to Miscellaneous Information.

Page 2 of 28 IP 2022(15)

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I. General Instructions
This booklet contains specifications and instructions for Number, you must combine the files to complete your
filing Forms 1099-R, 1099-MISC, 1099-K, 1099-NEC, electronic filing within myconneCT.
and W-2G information electronically with the Department DRS has no application or authorization procedure and
of Revenue Services (DRS). does not assign submitter control codes for Forms 1099 or
DRS requires every state copy of the following: W-2G electronic filing.
• Federal Form W-2G for (1) Connecticut Lottery
Winnings paid to resident and nonresident individuals Extension of Time to File
even if no Connecticut income tax was withheld;
and (2) other gambling winnings paid to Connecticut To request an extension of time to file you must complete
resident individuals even if no Connecticut income Form CT-8809, Request for Extension of Time to File
tax was withheld. Information Returns and mail it on or before January 31.
Form CT-8809 cannot be filed electronically.
• Federal Form 1099-MISC for:
a. Payments made to a Connecticut resident even if Waiver From Filing Electronically
no Connecticut income tax was withheld; and DRS may waive the electronic reporting requirement
b. Payments made to a nonresident of Connecticut if only if the payer is unable to file electronically due to
the payments relate to services performed wholly a documented hardship. To request a waiver complete
or partly in Connecticut even if no Connecticut Form CT-8508, Request for Waiver From Filing
income tax was withheld. Information Returns Electronically and mail to DRS on or
• Federal Form 1099-R reporting distributions paid to before January 1, 2023. Form CT-8508 cannot be filed
Connecticut resident individuals, even if no Connecticut electronically.
income tax was withheld. For all other recipients, only If a waiver is granted, your information returns must be
if Connecticut income tax was withheld. submitted to DRS on CD. See Form CT-4804, Transmittal
• Federal Form 1099-K reporting payments to payees of Information Returns Reported on Compact Disk (CD).
located or with locations in Connecticut.
• Federal Form 1099-NEC reporting non-employee Penalties
compensation for payments made to resident individuals The penalty for late filing is $50.
or to nonresident individuals if the payments relate to A penalty of $5 per form (up to a total of $2,000 per
services performed wholly or partly in Connecticut calendar year) is imposed on payers who fail to file federal
even if no Connecticut income tax was withheld. Forms 1099-MISC, 1099-R, 1099-K, 1099-NEC, or W-2G
with DRS.
When to File Failure to file the state copy of federal Form 1099-K with
Forms 1099-R, 1099-MISC, 1099-NEC, W-2G and Form Connecticut will result in a civil penalty of $50 for the
CT-1096, Connecticut Annual Summary and Transmittal first month for each 1099-K that you are required and fail
of Information Returns, are due January 31, 2023. Form to file, plus $50 for each month, or fraction thereof, for
1099-K is due no later than 30 days after such forms are which such failure continues. The total amount of penalty
filed with the IRS. Form CT-1096 will be completed as imposed will not exceed $250,000 per year.
part of the electronic filing process when you upload the
The above penalties may also be imposed on payers who
state copy of federal Forms 1099-R, 1099-MISC, 1099-K,
are required to file electronically if they file using any
1099-NEC, and W-2G.
other media without first obtaining a waiver.
If the due date falls on a Saturday, Sunday, or legal holiday,
the return will be considered timely if filed by the next Record Keeping
business day.
Records pertaining to Connecticut information returns
must be retained for at least four years after the due date
Electronic Filing Requirements of the return.
If you file 25 or more Forms 1099-MISC, 1099-R,
1099-K, 1099-NEC, or W-2G you are required to file Corrected Returns
electronically unless you have been granted a waiver from
A correction is an information return submitted by
this requirement. See Waiver From Filing Electronically,
the transmitter to correct returns that were previously
on this page.
submitted and successfully processed by Connecticut
If you file 24 or fewer Forms 1099-MISC, 1099-R, DRS but contained erroneous information.
1099-K, 1099-NEC, or W-2G you are encouraged to file
• For information returns filed through myconneCT,
electronically but may file paper forms without requesting
corrected filings can only be done using the Standard
a waiver. See II. Electronic Filing Through myconneCT
login or Bulk Filer login.
on Page 4.
• DO NOT SEND THE ENTIRE ORIGINAL FILE
DRS requires one filing for each CT Tax Registration
AGAIN. Send only the corrected Forms 1099 and
Number. Therefore, if your company has multiple locations
or payroll systems using the same CT Tax Registration W-2G that were erroneous.

IP 2022(15) Page 3 of 28

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• All correction file entries must be transmitted in a new Supplemental Returns
file. Make sure that the corrected file has the re-sub Supplemental returns are processed the same as the
indicator (Field Position 6 of the Payee B record). original filing, but the transmitter must indicate that these
Forms 1099 and W-2G omitted from the original file information returns were not remitted in a prior file. After
must not be coded as corrections. Submit these returns successful upload of any additional Forms 1099 or W-2G,
under a separate Payee “B” Record as original returns. See you will be brought to Form CT-1096 where myconneCT
Supplemental Returns, on this page. has populated many of the fields based on the information
you submitted. You will then verify the Form CT-1096
After successful upload of the corrected information
information, complete the quarterly breakout, and submit
returns, you will be taken to Form CT-1096, Connecticut
the return; then receive a new confirmation number.
Annual Summary and Transmittal of Information Returns
as it was originally submitted. Make necessary corrections • Supplemental returns are information returns omitted
to the Form CT-1096. Review, verify and submit, then from the original file, and must not be coded as corrections.
receive a new confirmation number. • Supplemental filings through myconneCT can only be
Filing methods: done using the Standard login or Bulk Filer login.
1. Standard employer login filing through myconneCT • After indicating that these are supplemental returns
(see below). not previously submitted, you will be able to repeat
the file process.
2. Filing through myconneCT as a Third Party Bulk
Filer (TPBF) (see Page 5). Filing Methods:
1. Standard employer login filing through myconneCT
(see below).
2. Filing through myconneCT as a Third Party Bulk
Filer (TPBF) (see Page 5).

II. Electronic Filing Through myconneCT
Information return filers can electronically file their Form To begin your 1099 or W-2G filing, choose the option that
CT-1096, Connecticut Annual Summary and Transmittal best applies to you and follow the steps below:
of Information Returns, and associated Forms 1099- Option 1
MISC, 1099-R, 1099-K, 1099-NEC, and W-2G, through
myconneCT. Key and Send (manually entered)
DRS myconneCT is a free, fast, easy, and secure way to 1. Login to myconneCT.
conduct business with DRS. 2. Select View/File Returns and View Period Details.
To file your 1099 and W-2G information and Form 3. Select 1099s/CT-1096 Annual Summary of
CT-1096 using myconneCT: Withholding, File Now hyperlink.
• Go to portal.ct.gov/DRS-myconneCT; 4. Choose the Key and Send option and select next.
• Log into your myconneCT account; and 5. Enter all required information, then click Add.
• Choose one of the filing options below. 6. Once all Forms 1099 or W-2G are entered, select
next. You will be brought to Form CT-1096 where
Standard Employer Filing Through myconneCT has populated many of the fields based
myconneCT on the information you entered.
There are three different options to submit your 1099s 7. Verify the Form CT-1096 information and complete
and W-2Gs: the quarterly breakout and receive a confirmation
• Key and Send (manually entered) number.
• 1220 FIRE Standardized file format as defined in this Your Forms 1099 or W-2G are not successfully transmitted
publication. until myconneCT issues a confirmation number for Form
CT-1096.
• Pre-defined Comma Separated Value (CSV) file
layout.

Page 4 of 28 IP 2022(15)

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Option 2 Electronic Filing Through myconneCT as
1220 FIRE Standardized File Format (as defined in this a Third Party Bulk Filer
publication) Third Party Bulk Filers (TPBF) are tax preparers who
This option allows you to upload a file that is formatted prepare returns for multiple employers, or for multiple
with the standard (1220) file format. locations for the same employer.
1. Login to myconneCT. Bulk Filer Forms 1099 or W-2G myconneCT Filing
2. Select View/File Returns and View Period Details. Options:
3. Select 1099s/CT-1096 Annual Summary of 1. Single Client Upload
Withholding, File Now hyperlink. 2. Multi Client 1099 Upload
4. Choose the Bulk file option. Then select the Option 1
Standardized File Layout and upload your file. Single Client 1099 Upload
Once uploaded the file will be reviewed for errors in real 1. Login to myconneCT.
time. If the file is accepted you will receive a confirmation
number for your records. If the file fails, you will receive 2. Click on the More... tab.
a list of the failed records with an explanation. Simply 3. Locate the Bulk filing group and select the View
correct the file and resubmit. There is no limit on the Bulkfiler Menu hyperlink.
number of upload attempts. 4. Locate the file Non-Payroll Withholding forms
Your Forms 1099 or W-2G are not successfully transmitted hyperlink.
until myconneCT issues a confirmation number for Form 5. Choose your upload selection Single Client 1099
CT-1096. Upload.
Visit www.ct.gov/electronicfileW2and1099 to view 6. Click the Choose file button to attach the file from
sample layout. your computer and click next to upload.
Option 3 Once all Forms 1099 or W-2G are successfully uploaded
Pre-defined Comma Separated Value (CSV) File you will be brought to Form CT-1096 where myconneCT
Layout has populated many of the fields based on the information
you uploaded.
Submit a file upload using a pre-defined Comma Separated
Value (CSV) file format. Option 2
1. Login to myconneCT. Multi Client 1099 Upload
2. Select View/File Returns and View Period Details. 1. Login to myconneCT.
3. Select 1099s/CT-1096 Annual Summary of 2. Click on the More... tab.
Withholding, File Now hyperlink. 3. Locate the Bulk filing group and select the View
4. Choose the Bulk file option. Then select the CSV File Bulkfiler Menu hyperlink.
format. 4. Locate the file Non-Payroll Withholding forms
5. Prepare an excel spreadsheet with your client’s figures: hyperlink.
a. Each column should represent a line item from 5. Choose your upload selection Multi Client 1099
the return you are reporting. Upload (Step 1).
b. Each row should represent a return. 6. Click the Choose file button to attach the file from
Arrange the columns in the correct order and verify the your computer and click next to upload.
layout matches the pre-defined Comma Separated Value Once all Forms 1099 or W-2G are successfully uploaded
before uploading the file through myconneCT. (Step 1) you will then need to upload the Form CT-1096
Once uploaded the file will be reviewed for errors in real (Step 2) to complete the CT-1096/1099 upload process.
time. If the file is accepted you will receive a confirmation Visit www.ct.gov/electronicfileW2and1099 for detailed
number for your records. If the file fails, you will receive bulk filing information.
a list of the failed records with an explanation. Simply
correct the file and resubmit. There is no limit on the Use of Agent
number of upload attempts. Payers using a service to electronically file or transmit
Your Forms 1099 or W-2G are not successfully transmitted information are responsible for the accuracy and timeliness
until myconneCT issues a confirmation number for Form of their information returns. If a transmitter fails to meet
CT-1096. the electronic filing requirements, the payer is liable for
Visit www.ct.gov/electronicfileW2and1099 to view any penalties imposed by DRS.
sample layout.

IP 2022(15) Page 5 of 28

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III. Questions & Answers

Q. Are there any changes affecting the Q. Will failure to file information returns
information returns that are required? electronically result in the assessment of
A. Yes. The Dynamic Web Import (DWI) is no longer penalties?
supported. The DWI is now replaced with the CSV A. Yes. Payers who are required to file electronically
pre-defined layout. will be treated as having failed to file if they file
paper forms in lieu of electronic filing, unless DRS
Q. Are there any new information return filing has granted a waiver. See Penalties and Waiver
requirements addressed in this publication? From Filing Electronically on Page 3.
A. No.
Q. How does a payer report changes to an
Q. Were there any technical changes in the electronically filed submission?
specifications for 2022? A. DRS now accepts corrected and supplemental filings
A. No. to be filed electronically through myconneCT.
Corrected and supplemental filings can only be
Q. Are DRS’ electronic filing specifications done using the Standard login or Bulk Filer login.
the same as the federal specifications? Using the File Import option will result in rejection
codes for duplicate filings. See Page 3 for additional
A. There is no K Record (State Totals) requirement information on supplemental or corrected return
for Connecticut. If included, it will be ignored. The filings.
Connecticut Tax Registration Number, if any, is
required. Fields not required by DRS are indicated Q. How can a payer submit data when there is
by N/A .Enter blanks. a requirement for the data to be protected?
Q. How will records not required by DRS be A. Electronic filing of information returns through
treated? myconneCT is a free, fast, easy, and secure way
to conduct business with DRS. The connection
A. Information records not required by DRS will be created during a filer’s session with myconneCT
ignored. encrypts all information sent from the filer until the
information is delivered to DRS, thus keeping data
Q. What paper forms should accompany the secure while in transport.
electronic filing?
A. None. Payers should not submit paper copies of Q. How does Form CT-1096 get filed?
any electronically filed forms. If there are any A. Standard Login: Form CT-1096 will be
attachments that cannot be electronically filed, keep automatically populated for you by myconneCT
this information with your records to be provided to once Forms 1099/W-2G have been successfully
DRS upon request. uploaded. You must verify all the figures and
complete the quarterly breakouts.
Q. Is there a penalty for failure to file federal
Form 1099-K? Third Party Bulk Filers: Once all Forms 1099 or
W-2G are successfully uploaded (Step 1) you will
A. Yes. Failure to file the state copy of federal Form then need to upload the Form CT-1096 (Step 2) to
1099-K with Connecticut will result in a civil complete the CT-1096/1099 upload process.
penalty of $50 for the first month for each 1099-K
that you are required and fail to file, plus $50 for Visit www.ct.gov/electronicfileW2and1099 for
each month, or fraction thereof, for which such instructions.
failure continues. The total amount of penalty
imposed will not exceed $250,000 per year.

Page 6 of 28 IP 2022(15)

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IV. Combined Federal/State Filing Program
Connecticut participates in the Combined Federal/State Record B
Filing Program (CF/SF). However, you must also file • Field positions 747-748 (Combined Federal/State
Forms 1099-MISC, 1099-NEC, and 1099-R that have Code) the code for Connecticut is 08.
Connecticut withholding, and all Forms 1099-K, directly
with DRS through myconneCT even if you participate File Corrections
in the CF/SF. See Section II. Electronic Filing Through Any corrections to 1099-MISC, 1099-NEC, 1099-K, or
myconneCT, on Page 4. 1099-R files using the Federal/State Combined Filing
The only forms filed through CF/SF that will satisfy Program should be replaced by uploading the correct
the DRS filing requirement are Forms 1099-MISC, forms.
1099-NEC, and 1099-R with no Connecticut withholding.
The due date for tax year 2022 is January 31, 2023.
Records T, C, and F are identical to the filing requirements
in this publication. Differences in the record requirements
are as follows:
Record A
• Field position 6 (Combined Federal/State Filer) must
contain a 1.

V. Data Record Descriptions
Record Types Field positions 544 through 750 vary for each type of
return to accommodate special fields for individual forms.
Use the information below as well as the list of technical
requirements and specifications in the other sections of End of Payer C Record has the total number of payees
this publication to prepare Forms 1099-R, 1099-MISC, (B Records) and the totals of the payment amount fields
1099-K and W-2G filings. See Section VII. Examples filed by a payer or return type.
of Proper Record Sequence for Filing Forms 1099-R, End of Transmission F Record is the summary of payers
1099-MISC, 1099-K, 1099-NEC, and W-2G Information (A Records) in the entire file. It must be the last record in
Returns on Page 8. the file.
These record formats are identical to those published by There is no K Record (State Totals) requirement for
the IRS in Publication 1220, Specifications for Electronic Connecticut. If included, it will be ignored.
Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and Punctuation may be used when appropriate. Do not include
W-2G. titles in the payer name field. Titles make it difficult for
Section VIII. Record Specification includes formats for the DRS to determine an individual payer’s name and may
following record types required by DRS. See Section VII, prevent DRS from properly crediting return data.
for proper record sequence. If it is impossible to remove a title, then you must report
• T Record – Transmitter Record the surname first.
• A Record – Payer Record
Money Amounts
• B Record – Payee Record
All money amounts are strictly numeric. They must
• C Record – End of Payer Record
include both dollars and cents with the decimal point
• F Record – End of Transmission Record assumed. Do not round to the nearest dollar.
Transmitter T Record identifies the entity transmitting the
file. It must be the first record of each file. Example: $5,500.99 = 000000550099

Payer A Record identifies the institution or person making Do not use punctuations in any money field.
the payments. The number of Payer A Records depends on Negative money amounts are not allowed.
the number of payers.
Right justify and zero fill all money fields. Enter zeros
Payee B Record contains the payment information from in a money field that is not applicable.
the information returns. The record layout for field
positions 1 through 543 is the same for all types of returns.

IP 2022(15) Page 7 of 28

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VI. Programmer’s Review

General Information Payment (Calendar) Year
 You must follow the Connecticut specifications for  Remember to change the Payment Year in positions 2-5
record layouts. of the Transmitter T Record, Payer A Record, and
 If a return contains errors, DRS will provide a list of Payee B Record each year the program is run. Payment
the failed records with explanations. Simply correct Year = the calendar year.
the file and resubmit the entire file.  The payment year must be in a YYYY format.

Technical Requirements Proper Order of Records for Files With
 Data must be saved using the ASCII character set. More Than One Payer
 Each record in the file must be 750 characters in length  If a file contains information returns for more than one
followed by a carriage return/line feed (CR/LF). payer, do not use Transmitter T Record(s) or End of
 Data must be entered in each record in the exact Transmission F Record(s) between payers. Each file
positions shown in Section VIII. Record Specifications. can only have one ‘T’ record and one ‘F’ record. See
 The record delimiter must consist of two characters VII. Examples of Proper Record Sequence for Filing
and those two characters must be carriage return and Forms 1099-R, 1099-MISC, 1099-K, 1099-NEC, and
line feed (CR/LF). W-2G Information Returns, Example 3 below.
 Do not place a record delimiter before the first record
of the file. Money Amounts
 Do not place more than one record delimiter, for  Do not include negative money amounts in money
example, more than one carriage-return or line feed fields under any circumstances.
combination, following a record.  Zero fill money fields not applicable to your company.
 Do not place record delimiters after a field within a record.  Report money amounts in dollars and cents without a
 DRS recommends that the File Name be CTTAX decimal or dollar sign.
followed by the 4-digit calendar year of the data you  Money amounts must be in the exact field positions
are uploading (for example, CTTAX2022). prescribed in the instructions, right justified, and
 File name should end with a file extension name of zero-filled.
.txt or .dat.  Do not sign money fields.

VII. Examples of Proper Record Sequence for Filing Forms 1099-R,
1099-MISC, 1099-K, 1099-NEC, and W-2G Information Returns

Example 1 Example 2 Example 3
Payer Filing Own Form 1099 with Transmitter Filing Form 1099 for Transmitter Filing Form 1099 for
42 Returns One Payer with 42 Returns Three Payers with 42, 106, and 89
T ... TRANSMITTER T ... TRANSMITTER Returns Respectively
A ... PAYER A ... PAYER T ... TRANSMITTER
B B A ... PAYER 1
} . 42 PAYEE RECORDS } . 42 PAYEE RECORDS B
B B } . 42 PAYEE RECORDS
C ... END OF PAYER C ... END OF PAYER B
F ... END OF TRANSMISSION F ... END OF TRANSMISSION C ... END OF PAYER 1
A ... PAYER 2
B
} . 106 PAYEE RECORDS
B
C ... END OF PAYER 2
A ... PAYER 3
B
} . 89 PAYEE RECORDS
B
C ... END OF PAYER 3
F ... END OF TRANSMISSION
Page 8 of 28 IP 2022(15)

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VIII. Record Specifications
Transmitter T Record - General Field • For all fields marked Required, the transmitter must
Descriptions provide the information described under Description
and Remarks. For those fields marked Not required,
• The Transmitter T Record identifies the entity the transmitter must allow for the field. You may be
transmitting the file. instructed to enter blanks or zeros in the Not required
• The Transmitter T Record is the first record on each fields.
file, followed by a Payer A Record. A file will not • The Transmitter T Record must be followed by the
transmit if the T Record is not present. Payer A Record, which must be followed by Payee B
• The Transmitter T Record requires the total number Records. However, the first record on each file must
of Payees (B Records) being reported. No money or be a Transmitter T Record.
payment amounts are reported in the Transmitter T • All records must be a fixed length of 750 positions
Record. followed by a carriage return/line feed (CR/LF).

Record Name: Transmitter T Record

–Fixed Length of 750 Positions–
Field
Position Field Title Length Description and Remarks
1 Record Type 1 Required. Enter T.
2-5 Payment Year 4 Required. Enter 2022.
6 Prior Year Data 1 Required. Enter P only if reporting prior year data.
Indicator Otherwise, enter a blank.
7-15 Transmitter’s TIN 9 Required. Enter the transmitter’s nine-digit Tax Identification Number
(TIN). May be a FEIN or Social Security Number (SSN). Do not enter
blanks, hyphens, or alpha characters.
16-20 Transmitter 5 N/A. Enter blanks.
Control Code
21-27 Blank 7 Enter blanks.
28 Test File 1 DRS does not accept the indicator. Enter a blank.
Indicator
29 Foreign 1 N/A. Enter a blank.
Entity Indicator
30-69 Transmitter Name 40 Required. Enter the name of the transmitter in the manner in which it
is used in normal business. Left justify information and fill unused
positions with blanks.
70-109 Transmitter Name 40 Enter any additional information that may be part of the name. Left
(Continuation) justify information and fill unused positions with blanks.
Note: All Required information in Field Positions 110 through 280 must contain the name and address information.
110-149 Company Name 40 Required. Enter the name of the company to be associated with the
address where correspondence should be sent due to processing
problems.
150-189 Company Name 40 Enter any additional information that may be part of the name of the
(Continuation) company where correspondence should be sent.
190-229 Company Mailing 40 Required. Enter the mailing address where correspondence should be
sent.

IP 2022(15) Page 9 of 28

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Field
Position Field Title Length Description and Remarks
230-269 Company City 40 Required. Enter the city, town, or post office where correspondence
should be sent.
270-271 Company State 2 Required. Enter the valid U.S. Postal Service state abbreviation for
the state.
272-280 Company 9 Required. Enter the valid nine-digit ZIP code assigned by the U.S.
ZIP Code Postal Service. If only the first five digits are known, left justify
information and fill unused positions with blanks.
281-295 Blank 15 Enter blanks.
296-303 Total Number 8 Required. Enter the total number of Payee B Records reported in the
of Payees file. Right justify information and fill unused positions with zeros.
304-343 Contact Name 40 Required. Enter name of the person to be contacted if DRS encounters
problems with the file.
344-358 Number & 15 Required. Enter telephone number of the person to contact regarding
Extension electronic files. Omit hyphens. If no extension is available, left justify
information and fill unused positions with blanks. For example, phone
number of 860-297-1234 extension of 1099 is 86029712341099.
359-408 Contact Email 50 Required if available. Enter the email address of the person
Address to contact regarding electronic files. Left justify information.
If no email address is available, enter blanks.
409-499 Blank 91 Enter blanks.
500-507 Record Sequence 8 Not required.
Number
508-517 Blank 10 Enter blanks.
518 Vendor Indicator 1 Not required.
519-558 Vendor Name 40 Not required.
559-598 Vendor Mailing 40 Not required.
Address
599-638 Vendor City 40 Not required.
639-640 Vendor State 2 Not required.
641-649 Vendor ZIP Code 9 Not required.
650-689 Vendor Contact 40 Not required.
Name
690-704 Vendor Contact 15 Not required.
Phone Number
and Extension
705-739 Blank 35 Enter blanks.
740 Vendor Foreign 1 Enter blanks.
Entity Indicator
741-748 Blank 8 Enter blanks.
749-750 Blank 2 Enter blanks.

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Payer A Record - General Field Descriptions • The second record on the file must be an A Record. A
transmitter may include B Records for more than one
• The Payer A Record identifies the institution or person
payer. However, each group of B Records must be
making payments. The Payer A Record also provides
preceded by an A Record and followed by an End of
parameters for the succeeding Payee B Records. DRS
Payer C Record. A separate A Record is required for
computer programs rely on the absolute relationship
each payer.
between the parameters and the data fields in the
A Record and the data fields in the B Records to which • An A Record may be blocked with B Records;
they apply. however, the initial record on the file must be a
T Record followed by an A Record. DRS will accept
• The number of A Records depends on the number of
an A Record after a C Record.
payers. The payment amounts for one payer and for
one type of return should be consolidated under one • Do not begin any record at the end of a block and
A Record if submitted on the same file. continue the same record into the next block.
• Do not submit separate A Records for each payment • For all fields marked Required, the transmitter must
amount being reported. For example, if a payer is provide the information described under Description
filing Form 1099-MISC to report Amount Codes 1, 2, and Remarks. For those fields not marked Required,
and 3, all three amounts should be reported under one a transmitter must allow for the field, but may be
A Record, not three separate A Records. For Payee B instructed to enter blanks or zeros in the indicated
Records that do not contain payment amounts for all field position(s) and for the indicated length.
three amount codes, enter zeros for those that have no • All records must be a fixed length of 750 positions
payment to be reported. followed by a carriage return/line feed (CR/LF).

Record Name: Payer A Record

–Fixed Length of 750 Positions–
Field
Position Field Title Length Description and Remarks
1 Record Type 1 Required. Enter A.
2-5 Payment Year 4 Required. Enter 2022.
6 Combined 1 If you are participating in the combined federal/state filing, enter a 1.
Federal/State Filer Otherwise enter a blank.
7-11 Blank 5 Enter blanks.
12-20 Payer’s TIN 9 Required. Must be the valid nine-digit TIN number assigned to the
payer. Do not enter blanks, hyphens, or alpha characters. All zeros,
ones, twos, etc., will have the effect of an incorrect TIN.
21-24 Payer Name 4 Same as IRS. See IRS Publication 1220.
Control
25 Last Filing 1 Payers should enter a 1if this indicator is the last year they will file,
Indicator otherwise enter a blank. Payers should use this indicator if: due to a
merger, bankruptcy, etc., they will not be filing information returns
under this payer name and TIN in the future.
26 - 27 Type of Return 2 Required. Enter the appropriate code from the table below:
Type of Return Code
1099-MISC A
1099-R 9
1099-K MC
1099-NEC NE
W-2G W

IP 2022(15) Page 11 of 28

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Field 
Position  Field Title         Length          Description and Remarks
28-45   Amount                   18           Required. Enter the a ppropriate amount code for the type of return   
        Codes                                 being reported. Generally, for each amount code entered in the field, a 
                                              corresponding payment amount must appear in the Payee B Record.
        Amount Codes                          For Reporting Payments on Form 1099-MISC:
Form 1099-MISC, Miscellaneous Information
                                              Amount Code         Amount Type
                                              1           Rent: See Note 1 below in this section.
                                              2           Royalties: See Note 2 below.
                                              3           Other income
                                              4           Federal  income  tax  withheld  (backup  withholding  or  
                                                          withholding on Indian gaming profits)
                                              5           Fishing boat proceeds
                                              6           Medical and health care payments
                                              8           Substitute payments in lieu of dividends or interest
                                              A           Crop Insurance Proceeds 
                                              B           Excess golden parachute payments
                                              C           Gross proceeds paid to an attorney in connection with legal 
                                                          services
                                              D           Section 409A Deferrals
                                              E           Section 409A Income
                                              F           Fish Purchased for resale
                                              G           Prior Year Nonemployee Compensation (NEC) (TY2019 
                                                          and earlier)
                                                          Note: “T” Record Field Position 6 must contain a P For  
                                                          Reporting Payments on Form 1099-NEC: (Tax Year 2020 
                                                          and future only)
Note 1: When using the Direct Sales Indicator in position 547 of Payee B Record, use Type of Return Code A for 
1099-MISC in position 27, and Amount Code 1 in position 28 of the Payer A Record. All payment amount fields in 
the Payee B Record will contain zeros.
        Amount Codes                          For Reporting Payments on Form 1099-R:
Form 1099-R , Distributions from Pensions,
Annuities, Retirement or Profit-Sharing
Plans, IRAs, Insurance Contracts, etc.
                                              Amount Code         Amount Type
                                              1           Gross distribution
                                              2           Taxable amount: See Note 1 below.
                                              3           Capital gain (included in Amount Code 2)
                                              4           Federal income tax withheld
                                              5           Employee contributions or insurance premiums
                                              6           Net unrealized appreciation in taxpayer’s securities
                                              8           Other
                                              9           Total employee contributions
                                              A           Traditional  IRA/SEP/SIMPLE  distribution  or  Roth 
                                                          Conversion
                                                          See Note 2 below.
Note 1: If the taxable amount cannot be determined enter a 1 in position 547 of the B Record. Payment Amount 2 
must contain zeroes.
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. Refer to IRS 2022, Instructions for Forms 1098, 
1099, 5498, and W-2G, for exceptions.
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Amount Codes For Reporting Payments on Form W-2G:
Form W-2G , Certain Gambling Winnings
Amount Code Amount Type
1 Gross winnings
2 Federal income tax withheld
7 Winnings from identical wagers
Field
Position Field Title Length Description and Remarks
46-51 Blank 6 Enter blanks.
52 Foreign Entity 1 N/A. Enter a blank.
Indicator
53-92 First Payer 40 Required. Enter the name of the payer whose TIN appears in positions
Name Line 12-20 of the A Record. Any extraneous information must be deleted.
Left justify information and fill unused positions with blanks. Filers
should not enter a transfer agent’s name in this field. Any transfer
agent’s name should appear in the Second Payer Name Line Field.
93-132 Second Payer 40 If the Transfer Agent Indicator (position 133) contains a ,1this field
Name Line must contain the name of the transfer or paying agent. If the indicator
contains a 0 (zero), this field may contain either a continuation of the
First Payer Name Line or blanks. Left justify information and fill
unused positions with blanks.
133 Transfer 1 Required. Identifies the entity in the Second Payer Name Line field.
Payer Name
Agent Indicator
Code Meaning
1 The entity in the Second Payer Name Line Field is the
transfer (or paying) agent.
0 (zero) The entity shown is not the transfer (or paying) agent (for
example, the Second Payer Name Line Field contains
either a continuation of the First Payer Name Line Fields
or blanks).
134-173 Payer Shipping 40 Required. If the Transfer Agent Indicator in position 133 is a 1, enter
Address the shipping address of the transfer (or paying) agent. Otherwise, enter
the actual shipping address of the payer. The street address should
include number, street, apartment, or suite number (or PO Box if mail
is not delivered to street address). Left justify information and fill
unused positions with blanks.
174-213 Payer 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 the
city, town, or post office of the payer. Left justify information, and fill
unused positions with blanks Do not enter state and ZIP code
information in this field.
214-215 Payer State 2 Required. Enter the valid U.S. Postal Service state abbreviation for
the states.
216-224 Payer ZIP Code 9 Required. Enter the valid nine-digit ZIP code assigned by the U.S.
Postal Service. If only the first five digits are known, left justify
information and fill the unused positions with blanks.

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Field
Position Field Title Length Description and Remarks
225-239 Payer Phone 15 Enter the payer’s phone number and extension. Omit hyphens. If no
Number & extension is available, left justify information and fill unused
Extension positions with blanks. For example, phone number of 860-297-1234
with extension of 1099 is 86029712341099.
240-499 Blank 260 Enter blanks.
500-507 Record Sequence 8 Not required.
Number
508-748 Blank 241 Enter blanks.
749-750 Blank 2 Enter blanks.

Payee B Record - General Field Descriptions Positions 127-138 for Payment Amount 7 represent
non-employee compensation.
The Payee B Record contains the payment information
from the information returns. When filing information Positions 139-162 for Payment Amount 8 and 9, enter
returns, the format for the B Records remains constant and 0s (zeros).
is a fixed length of 750 positions. The record layout for field Positions 163-174 for Payment Amount A represent
positions 1 through 543 is the same for all types of returns. crop insurance proceeds.
Field positions 544 through 750 vary for each type of
Positions 175-186 for Payment Amount B , enter 0s
return to accommodate special fields for individual forms.
(zeros).
In the A Record, the amount codes that appear in the field
positions 28 through 39 should be left justified and filled Positions 187-198 for Payment Amount C represent
with blanks. In the B Record, the filer must allow for all gross proceeds paid to an attorney in connection with legal
14 Payment Amount Fields. For those fields not used, enter services.
0s (zeros). For example, a payer reporting Form 1099-MISC Positions 199-210 for Payment Amount D, enter 0s
should enter A in field position 27 of the A Record, Type of (zeros).
Return. If reporting payments for Amount Codes 1, 2, 4, Positions 211-222 for Payment Amount E , enter 0s
7, and A, the payer would report field positions 28 through (zeros).
39 of the A Record as 1247Abbbbbbb. In this example,
• For all fields marked
b denotes blanks. Do not enter the letter b. Required, the transmitter must
provide the information described under Description
Positions 55 through 66 for Payment Amount 1 and Remarks. For those fields not marked Required,
represent rents. a transmitter must allow for the field, but may be
Positions 67-78 for Payment Amount 2 represent royalties. instructed to enter blanks or zeros in the indicated
Positions 79-90 for Payment Amount 3, enter 0s(zeros). media position(s) and for the indicated length.
Positions 91-102 for Payment Amount 4 represent federal • Do not use decimal points to indicate dollars and cents.
income tax withheld for Forms 1099-MISC and W-2G. Ten dollars ($10) must appear as 000000001000 in the
payment amount field.
Positions 103-126 for Payment Amount 5 and 6
enter 0s(zeros). • All records must be a fixed length of 750 positions
followed by a carriage return/line feed (CR/LF).

Record Name: Payee B Record

–Fixed Length of 750 Positions–
Field
Position Field Title Length Description and Remarks
1 Record Type 1 Required. Enter B.
2-5 Payment Year 4 Required. Enter 2022.

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Field
Position Field Title Length Description and Remarks
6 Corrected Return Enter “G” if the file being submitted contains corrected information.
Indicator 1 Otherwise, enter blanks.
7-10 Name Control 4 Same as IRS. See IRS Publication 1220.
11 Type of TIN 1 This field is used to identify the Taxpayer Identification Number (TIN)
in positions 12-20 as either a Federal Employer Identification
Number (FEIN), a Social Security Number (SSN), an Individual
Taxpayer Identification Number (ITIN), or an Adoption Taxpayer
Identification Number (ATIN). Enter the appropriate code from the
following table:
Code Type of TIN Type of account
1 FEIN A business, organization, sole proprietor,
or other entity
2 SSN An individual, including a sole proprietor
or
2 ITIN An individual required to have a Taxpayer
Identification Number, but who is not
eligible to obtain an SSN
or
2 ATIN An adopted individual prior to the
assignment of an SSN
Note N/A Blanks are not allowed if the type of
TIN is not determinable.
12-20 Payee’s TIN 9 Required. Enter the nine-digit TIN of the payee (SSN, ITIN, ATIN,
or FEIN). If an identification number is not available or has been
applied for but not received, enter zeros. Do not enter hyphens or
alpha characters.
21-40 Payer’s Account 20 Enter any number assigned by the payer to the payee (such as a
Number For Payee checking or savings account number). Filers are encouraged to use
this field. This number helps to distinguish individual payee
records and should be unique for each document .Do not use the
payee’s TIN since this will not make each record unique. This
information is very useful when corrections are filed. This number
will be provided with the backup withholding notification and may
be helpful in identifying the branch or subsidiary reporting the
transaction. Do not define data in this field in packed decimal
format. If fewer than 20 characters are used, filers may either left or
right justify, filling the remaining positions with blanks.
41-44 Payer’s Office 4 Enter office code of payer, otherwise enter blanks. For payers with
Code multiple locations, this field may be used to identify the location of the
office submitting the information return.

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Field
Position Field Title Length Description and Remarks
45-54 Blank 10 Enter blanks.
Payment Amount Required . Allow for all payment amounts. For those not used,
Fields enter zeros. For example: If position 27, Type of Return, of the
(must be numeric) A Record, is A (for 1099-MISC) and positions 28-39, Amount Codes
are 1247Abbbbbbb. This indicates the payer is reporting any or
all five payment amounts in all of the following B Records. In this
example, bdenotes blanks in the designated positions. Do not enter
the letter b. Payment Amount 1 represents rents; Payment Amount 2
represents royalties; Payment Amount 3 will be all 0s (zeros);
Payment Amount 4 represents federal income tax withheld on Forms
1099-MISC and W-2G. Payment Amounts 5 and 6 should be all 0s
(zeros); Payment Amount 7 represents non-employee compensation;
Payment Amounts 8 and 9 should be all 0s(zeros); Payment Amount A
represents crop insurance proceeds; and Payment Amount B
should be all 0s (zeros). Payment Amount C represents gross
proceeds paid to an attorney in connection with legal services. Each
payment field must contain 12 numeric characters. Each payment
amount must contain U.S. dollars and cents. The right-most two
positions represent cents in the payment amount fields. Do not enter
dollar signs, commas, decimal points, or negative amounts. Payment
amounts must be right justified and unused positions must be
zero-filled. Income tax withheld cannot be reported as a negative
amount on any form.
55-66 Payment Amount 1* 12 The amount reported in this field represents payments for Amount
Code 1 in the A Record.
67-78 Payment Amount 2* 12 The amount reported in this field represents payments for Amount
Code 2 in the A Record.
79-90 Payment Amount 3* 12 The amount reported in this field represents payments for Amount
Code 3 in the A Record.
91-102 Payment Amount 4* 12 The amount reported in this field represents payments for Amount
Code 4 in the A Record.
103-114 Payment Amount 5* 12 The amount reported in this field represents payments for Amount
Code 5 in the A Record.
115-126 Payment Amount 6* 12 The amount reported in this field represents payments for Amount
Code 6 in the A Record.
127-138 Payment Amount 7* 12 The amount reported in this field represents payments for Amount
Code 7 in the A Record.
139-150 Payment Amount 8* 12 The amount reported in this field represents payments for Amount
Code 8 in the A Record.
151-162 Payment Amount 9* 12 The amount reported in this field represents payments for Amount
Code 9 in the A Record.

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Field
Position Field Title Length Description and Remarks
163-174 Payment Amount A* 12 The amount reported in this field represents payments for Amount
Code A in the A Record.
175-186 Payment Amount B* 12 The amount reported in this field represents payments for Amount
Code B in the A Record.
187-198 Payment Amount C* 12 The amount reported in this field represents payments for Amount
Code C in the A Record.
199-210 Payment Amount D* 12 The amount reported in this field represents payments for Amount
Code D in the A Record.
211-222 Payment Amount E* 12 The amount reported in this field represents payments for Amount
Code E in the A Record.
223-234 Payment Amount F* 12 The amount reported in this field represents payments for Amount
Code F in the A Record.
235-246 Payment Amount G* 12 The amount reported in this field represents payments for Amount
Code G in the A Record.
247-258 Payment Amount H* 12 The amount reported in this field represents payments for Amount
Code H in the A Record.
259-270 Payment Amount J* 12 The amount reported in this field represents payments for Amount
Code J in the A Record.
* If there are discrepancies between the payment amount fields and the boxes on the paper forms, the instructions
in this booklet govern.
271-286 Blank 16 Enter blanks.
287 Foreign Country 1 If the address of the payee is a foreign country , enter a in1 this
Indicator field; otherwise, enter a blank. When filers use this indicator, they
may use a free format for the payee city, state, and ZIP code.
Address information must not appear in the First or Second Payee
Name Line.
288-327 First Payee 40 Required. Enter the name of the payee, preferably surname first,
Name Line whose TIN was provided in positions 12-20 of the B Record. Left
justify and fill unused positions with blanks.
If more space is required for the name, utilize the Second Payee Name
Line field. If there are multiple payees, only the name of the payee
whose TIN has been provided should be entered in this field. The
names of the other payees may be entered in the Second Payee Name
Line field. If reporting information for a sole proprietor, the individual’s
name must always be present, preferably on the First Payee Name
Line .
The use of the business name is optional in the Second Payee Name
Line field. End First Payee Name Line with a full word. Do not split
words.
328-367 Blank 40 If there are multiple payees (for example, partners, joint owners, or
Name Line spouses), use this field for those names not associated with
the TIN provided in positions 12-20 of the B Record or if not enough
space was provided in the First Payee Name Line, continue the name in
this field. See Note. Do not enter address information. It is important
that Filers provide as much payee information to DRS as possible to
identify the payee associated with the TIN. Left-justify and fill unused
positions with blanks. Fill with blanks if no entries are present for this
field. Note: End First Payee Name Line with a full word. Do not split
words. Begin Second Payee Name Line with the next sequential word.
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Field
Position Field Title Length Description and Remarks
368-407 Payee Mailing 40 Required. Enter mailing address of payee. Street address should
Address include number, street, apartment, or suite number (or PO Box if mail is
not delivered to street address). Left justify information and fill unused
positions with blanks. This field must not contain any data other than
the payee’s mailing address.
For U. .S addresses, the payee 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 payee city, state, and ZIP code.
For foreign addresses, filers may use the payee city, state, and ZIP code as a continuous 51 position field. Enter
information in the following order: city, province or state, postal code, and the name of the country. When reporting
a foreign address, the Foreign Country Indicator located in position 247 must contain a 1.

408-447 Blank 40 Enter blanks.
448-487 Payee City 40 Required. Enter the city, town, or post office. Left justify information
and fill the unused positions with blanks. Enter APO or FPO, if
applicable. Do not enter state and ZIP code information in this field.
488-489 Payee State 2 Required. Enter the valid U.S. Postal Service state abbreviation.
490-498 Payee ZIP Code 9 Required. Enter the valid nine-digit ZIP code assigned by the U.S.
Postal Service. If only the first five digits are known, left justify
information and fill the unused positions with blanks. For foreign
countries, alpha characters are acceptable as long as the filer has
entered a 1 in the Foreign Country Indicator located in position 247 of
the B Record.
499 Blank 1 Enter a blank.
500-507 Record Sequence 8 Not required.
Number
508-543 Blank 36 Enter blanks.

The following sections define the field positions for the different types of returns in the
Payee B Record (positions 544-750):
1. Form 1099-MISC, Miscellaneous Information
2. Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance,
Contracts, etc.
3. Form 1099-K, Credit Card
4. Form 1099-NEC, Nonemployee Compensation
5. Form W-2G, Certain Gambling Winnings

1. Payee B Record – Record Layout Positions 544-750 for Form 1099-MISC

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Field
Position Field Title Length Description and Remarks
548 FATCA Filing 1 Enter “1” (one) if there is FATCA filing requirement. Otherwise,
Requirement Indicator enter a blank.
549-662 Blank 114 Enter blanks.
663-722 Special Data 60 Required. Enter payer Connecticut Tax Registration Number. Right
Entries justify and fill unused positions with blanks. Do not enter hyphens.
723-734 State Income 12 Required. Enter the state income tax withheld for 1099-MISC tax
withheld only. The payment amount must be right justified and unused
positions must be zero-filled.
735-746 Local Income 12 N/A. Enter blanks.
Tax Withheld
747-748 Combined 2 If you are participating in the combined federal/state filing, the code
Federal/State Code for Connecticut is 08. Otherwise enter blanks.
749-750 Blank 2 Enter blanks.

2. Payee B Record – Record Layout Positions 544-750 for Form 1099-R

Field
Position Field Title Length Description and Remarks
544 Blank 1 Enter a blank.
545-546 Document 2 Required. Enter at least one distribution code from the table below.
Specific/Distribution More than one code may apply. If only one code is necessary, it must
Code be entered in position 545 and position 546 will be blank. When using
(For a detailed Code P for an IRA distribution under IRC § 408(d)(4), the filer may
explanation of the also enter Code 1, 2, 4, B, or J, if applicable. Only three numeric
distribution codes combinations are acceptable: Codes 8 and 1, 8 and 2, and 8 and 4, on one
see the 2022 IRS return. These three combinations can be used only if both codes apply to
Instructions for the distribution being reported. If more than one numeric code is
Forms 1099-R applicable to different parts of a distribution, report two separate
and 5498.) B Records. Distribution Codes 3, 5, 6, 9, E, F, N, Q, R, S, and T cannot be
used with any other codes. Distribution Code G may be used with
Distribution Code 4 only if applicable.
Code Category
1* Early distribution, no known exception (in most cases,
under age 59½)
2* Early distribution, exception applies (under age 59½)
3* Disability
4* Death
5* Prohibited transaction
6 Section 1035 exchange (a tax-free exchange of life
insurance, annuity, or endowment contracts)
7* Normal distribution
8* Excess contributions plus earning/excess deferrals
(and/or earnings) taxable in 2022
9 Cost of current life insurance protection (premiums paid
by a trustee or custodian for current insurance protection)
A May be eligible for ten-year tax option
B Designated Roth account distribution

IP 2022(15) Page 19 of 28

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                                           Code                 Category
                                           D*         Excess  contributions  plus  earnings/excess  deferrals 
                                                      taxable in the reporting period.
                                           E          Distributions under Employee Plans Compliance System  
                                                      (EPCRS).
                                           F          Charitable gift annuity
                                           G          Direct rollover and rollover contribution 
                                           H          Direct  rollover  of  distribution  from  a  designated  Roth 
                                                      account to a Roth IRA
                                           J          Early distribution from a Roth IRA. (This code may be 
                                                      used with Code 8 or P.)
                                           L          Loans treated as deemed distribution under Section 72(p)
                                           N          Recharacterized IRA contribution made for the reporting  
                                                      period.
                                           P*         Excess contributions plus earning/excess deferrals taxable 
                                                      in the reporting period.
                                           Q          Qualified  distribution  from  a  Roth  IRA.(Distribution 
                                                      from a Roth IRA when the five-year holding period has 
                                                      been met, and the recipient has reached 59½, has died, or 
                                                      is disabled.)
                                           R          Recharacterized IRA contribution made for the  reporting  
                                                      period. See Note.
                                           S*         Early distribution from a SIMPLE IRA in first two years, 
                                                      no known exception.
                                           T          Roth IRA distribution,  exception  applies because 
                                                      participant has reached 59½, died, or is disabled, but it is  
                                                      unknown if the 5-year period has been met.
                                           U          Distribution from ESOP under Section 404(k).
* If reporting an 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 Amount  1                    Enter 1 only if the taxable amount of the payment entered for Payment 
      Not Determined                       Amount  Field  1  (Gross  distribution)  of  the  B  Record  cannot  be 
      Indicator                            computed,  otherwise     enter  a  blank.  (If  Taxable  Amount  Not 
                                           Determined Indicator is used, enter    0s (zeros) in Payment Amount 
                                           Field 2 of Payee B Record.) Please make every effort to compute the 
                                           taxable amount.
548   IRA/SEP/ SIMPLE 1                    Enter  1if reporting for a traditional IRA, SEP, or SIMPLE distribution 
      (See Note.)                          or  Roth  conversion;  otherwise,        enter  a  blank. If the  
                                           IRA/SEP/SIMPLE  Indicator  is  used,  enter  the  amount  of  the  Roth  
                                           conversion or distribution in Payment Amount Field A of the Payee B 
                                           Record. Do not use the indicator for a distribution from a Roth. 
                                           or an IRA characterization.
Note: For Form 1099-R, report the Roth conversion or the total amount distributed from a traditional IRA, SEP, or 
SIMPLE in Payment Amount Field A (IRA/SEP/SIMPLE Distribution, or Roth conversion), as well as Payment 
Amount Field 1 (Gross Distribution) of the B Record. Refer to the IRS 2022, Instructions for Forms 1099-R and 
5498, box 2a instructions, for exceptions.

Page 20 of 28                                                                                         IP 2022(15)

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Field
Position Field Title Length Description and Remarks
549 Total Distribution 1 Enter a 1 only if payment shown for Account Code 1 is a total
Indicator (See Note.) distribution that closed out the account, otherwise, enter a blank.
Note: A total distribution is one or more distributions within one tax year in which the entire balance of the account
is distributed. Any distribution that does not meet this definition is not a total distribution.
550-551 Percentage of Total 2 Use this field when reporting a total distribution to more than one
Distribution person, such as when a participant is deceased and a payer distributes
to two or more beneficiaries. Therefore, if the percentage is 100, leave
this field blank. If the percentage is a fraction, round off to the nearest
whole number (for example, 10.4% will be 10%; 10.5% will be 11%)
Enter the percentage received by the person whose TIN is included
in position 12-20 of the B Record. This field must be right justified,
and unused positions must be zero-filled. If not applicable, enter
blanks. Filers need not enter this information for any IRA distribution
or for direct rollovers.
552-555 Date of Designated 4 Enter the date of the first year a designated Roth contribution was
Roth Contribution made. Enter in YYYY format.
556 FATCA Filing 1 Enter a “1” (one) if there is a Foreign Account Tax Compliance
Requirement Indicator Act (FATCA) filing requirement. Otherwise, enter a blank.
557-564 Date of Payment 8 Enter date of payment in YYYYMMDD format. Do not enter hyphens
or slashes.
565-662 Blank 98 Enter blanks.
663-722 Special Data 60 Required. Enter payer Connecticut Tax Registration Number. Right
Entries justify and fill unused positions with blanks. Do not enter hyphens.
723-734 State Income 12 Required. Enter the state income tax withheld. This field must be
Tax Withheld right justified, and unused positions must be zero-filled.
735-746 Local Income 12 N/A. Enter blanks
Tax Withheld
747-748 Combined 2 If you are participating in the combined federal/state filing the code
Federal/State Code for Connecticut is 08, otherwise enter blanks.
749-750 Blank 2 Enter blanks.

3. Payee B Record – Record Layout Positions 544-750 for Form 1099-K

Payment Settlement Entity (PSE) 1
Electronic Payment Facilitator (EPF)/ 2
Other third party

548 Type of Payment 1 Required. Enter the appropriate indicator from the following table.
Indicator
Usage Indicator

Payment Card Payment 1
Third Party Network Payment 2

IP 2022(15) Page 21 of 28

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Field
Position Field Title Length Description and Remarks
549-561 Number of 13 Required. Enter the number of payment transactions. Do not include
Payment Transactions refund transactions. Right justify the information and fill unused
positions with zeros.
562-564 Blank 3 Enter blanks.
565-604 Payment Settlement 40 Enter the payment settlement entity’s name and phone number if
Entity’s Name and different from the filer’s name. Otherwise, enter blanks. Left justify
Phone Number the information, and fill unused positions with blanks.
605-608 Merchant Category 4 Required. Enter the Merchant Category Code (MCC). All MCCs must
Code (MCC) contain four numeric characters. If no code 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 information for
Entries state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for filing
requirements. You may enter your routing and transit number (RTN)
here. If this field is not used, enter blanks.
723-734 State Income 12 State income tax withheld is for the convenience of the filers. This
Tax Withheld 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 N/A. Enter blanks.
Tax Withheld
747-748 Combined 2 If you are participating in the combined federal/state filing the code for
Federal/State Code Connecticut is 08, otherwise enter blanks.
749-750 Blank 2 Enter blanks.

4. Payee B Record – Record Layout Positions 544-750 for Form 1099-NEC

Field
Position Field Title Length Description and Remarks
544 Second TIN Notice 1 Enter 2to indicate notification by DRS twice within three calendar
(Optional) years that the payee provided an incorrect name or TIN combination,
otherwise enter a blank.
545-546 Blank 2 Enter blanks.
547 Direct Sales 1 Enter a “1” (one) to indicate sales of $5,000 or more of consumer
Indicator products to a person on a buy-sell, deposit-commission, or any other
commission basis for resale anywhere other than in a permanent retail
establishment. Otherwise, enter a blank.
Note: If reporting a direct sales indicator only, use Type of Return “A” in Field Position 27, and Amount Code 1 in
Field Position 28 of the Payer “A” Record. All payment amount fields in the Payee “B” Record will contain zeros.
548-662 Blank 115 Enter blanks.
663-722 Special Data 60 Required. Enter payer Connecticut Tax Registration Number. Right
Entries justify and fill unused positions with blanks. Do not enter hyphens.
723-734 State Income 12 Required. Enter the state income tax withheld for 1099-NEC tax
Tax Withheld withheld only. The payment amount must be right justified and unused
positions must be zero-filled.
735-746 Local Income 12 N/A. Enter blanks.
Tax Withheld
747-748 Combined 2 If you are participating in the combined federal/state filing, the code
Federal/State Code for Connecticut is 08. Otherwise enter blanks.
749-750 Blank 2 Enter blanks.
Page 22 of 28 IP 2022(15)

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5. Payee B Record – Record Layout Positions 544-750 for Form W-2G

Field
Position Field Title Length Description and Remarks
544-546 Blank 3 Enter blanks.
547 Type of Wager 1 Required. Enter the applicable type of wager code from the table
Code below:
Code Category
1 Horse race track (or off-track betting of a horse track nature)
2 Dog race track (or off-track betting of a dog track nature)
3 Jai alai
4 State conducted lottery
5 Keno
6 Casino type bingo. Do not use this code for any other type
of bingo winnings (for example, church or fire department.)
7 Slot machines
8 Poker Winnings
9 Any other type of gambling winning.
548-555 Date Won 8 Required. Enter the date of the winning transaction in the format
YYYYMMDD (for example, 20221022). Do not enter hyphens or
slashes. This is not the date the money was paid, if paid after the date
of the race (or game).
556-570 Transaction 15 Required. For state conducted lotteries, enter the ticket or other
identifying number. For keno, bingo, or 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 of the cashier making the winning
payment, otherwise enter blanks.
581-585 Window 5 If applicable, enter the window number or location of the person
paying the winning payment; otherwise, enter blanks.
586-600 First ID 15 For other than state lotteries, enter the first identification number of the
person receiving the winning payment, otherwise enter blanks.
601-615 Second ID 15 For other than state lotteries, enter the second identification number of
the person receiving the winnings, otherwise enter blanks.
616-662 Blank 47 Enter blanks.
663-722 Special Data 60 Required. Enter payer Connecticut Tax Registration Number. Right
Entries justify and fill unused positions with blanks. Do not enter hyphens.
723-734 State Income 12 Required. Enter the state income tax withheld. This field must be right
Tax Withheld justified and unused positions must be zero-filled.
735-746 Local Income 12 N/A. Enter blanks.
Tax Withheld
747-748 Blank 2 Enter blanks.
749-750 Blank 2 Enter blanks.

IP 2022(15) Page 23 of 28

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End of Payer C Record - General Field • In developing the C Record, for example, if a payer used
Descriptions Amount Codes 1, 3, and 6 in the A Record, the totals
from the B Records would appear in Control Total 1
• The control total fields are each 18 positions in length.
(positions 16-33), 3 (positions 52-69), and 6 (positions
• The C Record consists of the total number of the 106-123) of the C Record. In this example, positions
payees and the payment amount fields totals, filed 34-51, 70-105, and 124-231 would be zero-filled.
by a given payer, a particular type of return, or both. Positions 340-499 would be blank-filled.
The C Record must be written after the last B Record
• All records must be a fixed length of 750 positions
for each type of return for a given payer. For each
followed by a carriage return/line feed (CR/LF).
A Record and a group of B Records on the file, there
must be a corresponding C Record.

Record Name: End of Payer C Record
–Fixed Length of 750 Positions–
Field
Position Field Title Length Description and Remarks
1 Record Type 1 Required. Enter C.
2-9 Number of 8 Required. Enter the total number of B Records covered by the
Payees preceding A Record. Right justify information and fill unused positions
with zeros.
10-15 Blank 6 Enter blanks.
Required. Accumulate totals of any payment amount fields in the B Record into the appropriate control total fields
of the C Record. Control totals must be right justified and unused control total fields zero-filled. All control
total fields are 18 positions in length.
16-33 Control Total 1 18
34-51 Control Total 2 18
52-69 Control Total 3 18
70-87 Control Total 4 18
88-105 Control Total 5 18
106-123 Control Total 6 18
124-141 Control Total 7 18
142-159 Control Total 8 18
160-177 Control Total 9 18
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.
500-507 Record Sequence 8 Not required.
Number
508-748 Blank 241 Enter blanks.
749-750 Blank 2 Enter blanks.

Page 24 of 28 IP 2022(15)

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End of Transmission F Record - General Field • For all fields marked Required, the transmitter must
Descriptions provide the information described under Description
and Remarks. For those fields not marked Required,
• The F Record is a summary of the number of payers a transmitter must allow for the field, but may be
in the entire file. instructed to enter blanks or zeros in the indicated
• This record should be written after the last C Record media position(s) and for the indicated length.
of the entire file. All records must be a fixed length of 750 positions
followed by a carriage return/line feed (CR/LF).

Record Name: End of Transmission F Record

–Fixed Length of 750 Positions–
Field
Position Field Title Length Description and Remarks
1 RecordType 1 Required. Enter F.
2-9 Number of 8 Enter the total number of Payer A Records in the entire file. Must be
A Records right justified and unused positions must be zero-filled or enter all
zeros.
10-30 Zero 21 Enter blanks.
31-49 Blank 19 Enter blanks.
50-57 Total Number 8 Not required.
Payees
58-499 Blank 442 Enter blanks.
500-507 Record Sequence 8 Not required.
Number
508-748 Blank 241 Enter blanks.
749-750 Blank 2 Enter blanks.

IP 2022(15) Page 25 of 28

- 26 -

Effect on Other Documents: This Informational For the Latest News
Publication supersedes IP 2021(15) Forms 1099-R, Visit the DRS website at portal.ct.gov/DRS.
1099-MISC, 1099-K, 1099-NEC, and W-2G Electronic
Filing Requirements For Tax Year 2021. E -Services Update
Use myconneCT to file taxes, make payments, view filing
Effect of This Document: An Informational history, and communicate with the agency simply and more
Publication issued by DRS addresses frequently asked efficiently on virtually any mobile device, including laptops,
questions about a current position, policy, or practice, tablets, and smartphones, 24 hours a day, 7 days a week.
usually in a less technical question and answer format. For updated information, please visit the DRS website at
portal.ct.gov/DRS-myconneCT.

IX. Glossary
ASCII (American Standard Code for Information Interchange) – One of the acceptable character sets used for
electronic processing of data.

Block – A number of logical records grouped and written together as a single unit on a CD.

Byte – A computer unit of measurement; one byte contains eight bits and can store one character.

Calendar Year – Generally, the year in which payments were made by a payer to a payee.

Character – A letter, number, or punctuation symbol.

Character Set – A group of unique electronic definitions for all letters, numbers, and punctuation symbols.

DRS – State of Connecticut Department of Revenue Services.

FEIN (Federal Employer Identification Number) – A nine-digit number assigned by the Internal Revenue Services
(IRS) to an organization for federal tax reporting purposes.

File – A file consists of one Transmitter T Record at the beginning of the file followed by Payer A Record, Payee
B Records, and an End of Payer C Record after each set of B Records. The last record on the file should be the End
of Transmission F Record. Nothing should be reported after the End of the Transmission F Record.

Filer – Person (may be payer or transmitter) submitting information to DRS.

Filing Year – The calendar year during which the information returns are submitted to DRS.

Payee – Person or organization receiving payments from the payer or for whom an information return must be
filed. The payee includes a gambling winner (Form W-2G) or a seller or other transferor.

Payer – Includes the person or institution making payments or a person reporting a real estate transaction. The
payer will be held responsible for the completeness, accuracy, and timely submission of files submitted to DRS.

Transmitter – Any person or organization submitting an electronic file to DRS.

myconneCT – Interactive tool accessed through the DRS website at portal.ct.gov/DRS-myconneCT for a free,
fast, easy, and secure way to conduct business with DRS.

Page 26 of 28 IP 2022(15)

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IP 2022(15)                                    Page 27 of 28

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             Informational Publication 2022(15)

Forms 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G 

  Electronic Filing Requirements for Tax Year 2022

Use myconneCT to file taxes, make payments, view filing history, 
  and communicate with the agency simply and more efficiently 
  on virtually any mobile device, including laptops, tablets, and 
           smartphones, 24 hours a day, 7 days a week.

Secure Messaging 
Send a secure message through myconneCT:
• Log into myconneCT.
• Open the More... menu.
• Locate the Correspondence group and click the Send Message link.
• Select the account, period, message area (e.g. account, return, refund), and 
  category.
• Enter the subject and message. You can also add attachments to your 
  message. 

           Visit us at portal.ct.gov/DRS for more information.

PDF file checksum: 3680050993

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