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Department of the Treasury
Internal Revenue Service
www.irs.gov
Catalog Number 61275P

Publication 1220
(Rev. 9-2023)
Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G 
For Tax Year 2023

First Time Filers Quick Reference Guide 

On February 21, 2023, the Department of the Treasury and the Internal Revenue Service published final regulations reducing the threshold for filing returns and other documents electronically (e-file). These regulations require filers of 10 or more information returns in a calendar year beginning in 2024, tax year 2023, to file those information returns electronically. Corrected information returns MUST be filed electronically if the original return was required to be submitted electronically. Corrected information returns are not counted when calculating the aggregate number of information returns to determine if you are required to file electronically. For tax year 2022, the number of returns remains at 250. For more information about the regulations and the reduced threshold to electronically file, refer to the IRS and Treasury's final regulations on e-file and the Filing Information Returns Electronically (FIRE) webpages. 

If you are new to electronic filing, you may want to consider using the new Information Returns Intake System (IRIS) Taxpayer Portal to e-file information returns and automatic extensions of time to file. The portal is free to use and does not require any special software. For more information, please visit https://www.irs.gov/iris. 

To obtain a TCC to file information returns electronically on the Filing Information Returns Electronically (FIRE) System, go to Information Returns (IR) Application for Transmitter Control Code (TCC) on the FIRE webpage located at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire. 

Submit an IR Application for TCC by November 1st of the year before information return(s) are due to ensure you're ready to electronically file. Allow 45 days for processing. An IR Application for TCC received after November 1st may not be processed in time to meet your electronic filing needs. All IR Applications for TCC are subject to review before the approval to transmit returns electronically is granted and may require additional documentation at the request of the IRS. Applications approved will be assigned a TCC. Notice of the assigned TCC will be sent by U.S. Postal Service to the mailing address provided on your IR Application for TCC. You can also view your TCC on the IR Application Summary page. If the IRS finds the electronically transmitted documents are invalid, the IRS has the authority to revoke the TCC and stop the release of files. Refer to Part B. Sec. 1, Information Returns (IR) Application for Transmitter Control Code (TCC). 

File Format - The format must conform to the specifications found in Part C. Record Format Specifications and Record Layouts. To transmit files electronically through FIRE, you must have software, a service provider, or an in-house programmer that will create the file in the proper format per the requirements and record layouts in this publication. To find software providers, perform an internet search with the keywords, "Form 1099 software providers." Scanned, .PDF, .PNG, .TIF, .GIF, .JPG, Word, or Excel formats will not be accepted. 

Test Files - Filers are not required to submit a test file; however, the IRS encourages the submission of a test file for all new electronic filers to test hardware and software. Refer to Part B. Sec. 5, Test Files. A test file is needed only when applying to participate in the Combined Federal/State Filing Program. Refer to Part A. Sec. 12, Combined Federal/State Filing Program. 

Note: The FIRE Production System and FIRE Test System do not communicate. You must create and keep a separate account for each FIRE Account. 

Common Problems - Review Part B. Sec. 6, Common Problems, to avoid common FIRE Account processing or formatting errors before submitting your file. Only one TCC is required if you're only filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. The TCC is used to catalog files as they are received. The forms listed in Publication 1220 require a single TCC. There is no need to request an additional TCC. 

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Assistance - Contact the Technical Services Operation (TSO) Monday through Friday 8:30 a.m. - 5:30 p.m. ET. Listen to all options before making your selection. 

• 866-455-7438 (toll-free) 
• 304-263-8700 (International) (Not toll-free) 
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay service. 

The following is a list of related instructions and forms for filing information returns electronically: 

• General Instructions for Certain Information Returns 
• Form 8508, Application for a Waiver from Electronic Filing of Information Returns 
• Form 8809, Application for Extension of Time To File Information Returns 

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Table of Contents

First Time Filers Quick Reference Guide 3
Part A General Information 7
Sec. 1 Introduction 8
Sec. 2 Purpose 9
Sec. 3 What's New for Tax Year 2023 9
Sec. 4 Communicating with the IRS 10
Sec. 5 Additional Resources 11
Sec. 6 Filing Requirements, Retention Requirements, and Due Dates 12
.01 Filing Requirements 12
.02 Retention Requirements 12
.03 Due Dates 12
Sec. 7 Reporting Nonemployee Compensation (NEC) for Tax Year 2023 14
Sec. 8 Extensions 14
Sec. 9 Form 8508, Application for a Waiver from Electronic Filing of Information Returns 14
Sec. 10 Penalties Associated with Information Returns 14
Sec. 11 Corrected Returns 14
.01 General Information 14
.02 Error in Reporting the Issuer 15
.03 Specifications for Filing Corrected Returns Electronically 16
.04 Corrections and Penalties 16
.05 Corrected Returns Procedures 16
Sec. 12 Combined Federal/State Filing (CF/SF) Program 19
.01 General Information 19
.02 Participation in CF/SF Program 20
Sec. 13 State Abbreviation Codes and APO/FPO Addresses 22
.01 State Abbreviation Codes 22
.02 APO and FPO Addresses 23
Sec. 14 Definition of Terms 23
Part B Data Communications 25
Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) 26
.01 Information Returns (IR)Application for Transmitter Control Code (TCC) 26
.02 Using the Online IR Application for TCC 26
.03 Application Approval/Completed 27
.04 Revise Current TCC Information 27

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.05 Do I Need More than One TCC? 27
.06 Deleted TCC 27
Sec. 2 Connecting to FIRE System 28
Sec. 3 Electronic Specifications 31
.01 FIRE System 31
.02 FIRE System Internet Security Technical Standards 32
Sec. 4 Electronic Submissions 32
.01 Electronic Submissions 32
.02 File Definitions 33
.03 Submission Responses 33
Sec. 5 Test Files 34
Sec. 6 Common Problems 35
Sec. 7 Common Formatting Errors 37
Part C Record Format Specifications and Record Layouts 39
File Format 40
Sec. 1 Transmitter "T" Record General Field Descriptions 41
Sec. 2 Issuer "A" Record 46
Sec. 3 Payee "B" Record 65
Sec. 4 End of Issuer "C" Record 130
Sec. 5 State Totals "K" Record 132
Sec. 6 End of Transmission "F" Record 135
Part D Extension of Time 137
Sec. 1 Extension of Time 138
.01 Application for Extension of Time to File Information Returns (30-day automatic) 138
.02 Extension of Time Record Layout 140
Part E Exhibits 143
Exhibit 1 Name Control 144
Exhibit 2 Publication 1220 Tax Year 2023 Revision Updates 150

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Part A General Information 

Sec. 1 Introduction 

This publication outlines the communication procedures and transmission formats for the following information returns: 

• Form 1097-BTC, Bond Tax Credit 
• Form 1098, Mortgage Interest Statement 
• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes 
• Form 1098-E, Student Loan Interest Statement 
• Form 1098-F, Fines, Penalties and Other Amounts 
• Form 1098-Q, Qualifying Longevity Annuity Contract Information 
• Form 1098-T, Tuition Statement 
• Form 1099-A, Acquisition or Abandonment of Secured Property 
• Form 1099-B, Proceeds From Broker and Barter Exchange Transactions 
• Form 1099-C, Cancellation of Debt 
• Form 1099-CAP, Changes in Corporate Control and Capital Structure 
• Form 1099-DIV, Dividends and Distributions 
• Form 1099-G, Certain Government Payments 
• Form 1099-INT, Interest Income 
• Form 1099-K, Payment Card and Third Party Network Transactions 
• Form 1099-LS, Reportable Life Insurance Sale 
• Form 1099-LTC, Long-Term Care and Accelerated Death Benefits 
• Form 1099-MISC, Miscellaneous Information 
• Form 1099-NEC, Nonemployee Compensation 
• Form 1099-OID, Original Issue Discount 
• Form 1099-PATR, Taxable Distributions Received From Cooperatives 
• Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 & 530) 
• Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 
• Form 1099-S, Proceeds From Real Estate Transactions 
• Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA 
• Form1099-SB, Seller's Investment in Life Insurance Contract 
• Form 3921, Exercise of an Incentive Stock Option Under Section 422(b) 
• Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c) 
• Form 5498, IRA Contribution Information 
• Form 5498-ESA, Coverdell ESA Contribution Information 
• Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information 
• Form W-2G, Certain Gambling Winnings 

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Sec. 2 Purpose 

The purpose of this publication is to provide the specifications for filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G electronically with the IRS including the requirements and specifications for electronic filing under the Combined Federal/State Filing (CF/SF) Program. Additionally, this publication provides specifications to submit an automatic 30-day extension of time to file certain information returns. 

Note: Generally, boxes on paper forms correspond with fields used for the electronic file; however, if the form and field instructions don't match, the guidance in this publication supersedes form instructions. Electronic reporting of information returns eliminates the need for electronic filers to file paper documents with the IRS. Do not send copies of paper forms to the IRS for any forms filed electronically. This will result in duplicate filing and may result in penalty notices. 

The FIRE System can accept multiple files for the same type of return. For example, if a company has several branches issuing Forms 1099-INT, it is not necessary to combine all the forms into one transmission. Each file can be sent separately. Do not transmit duplicate data. 

Note: Issuers are responsible for providing statements to payees as outlined in the General Instructions for Certain Information Returns. 

Sec. 3 What's New for Tax Year 2023 

Updates to Publication 1220 after its annual release will be listed in Part E. Exhibit 2, Publication 1220 Tax Year 2023 Revision Updates. 

1. On January 23, 2023, the IRS opened the new Information Returns Intake System (IRIS) Taxpayer Portal. IRIS is a free online system that allows users to electronically file information returns and automatic extensions of time to file. Users will have the ability to create, edit, view, and upload forms and print recipient copies in one platform. IRIS will require its own TCC. Any TCC obtained to use the FIRE system cannot be used for IRIS. Please keep in mind, the FIRE system will be available for filing. Do not file copies of the forms submitted in the FIRE system in IRIS. This will result in duplicate filing. For more information, please visit https://www.irs.gov/iris. 
2. On February 21, 2023, the Department of the Treasury and the Internal Revenue Service (IRS) published final regulations reducing the threshold for filing returns and other documents electronically (e-file). These regulations require filers of 10 or more information returns in a calendar year beginning in 2024, tax year 2023, to file those information returns electronically. Corrected information returns MUST be filed electronically if the original return was required to be submitted electronically. Corrected information returns are not counted when calculating the aggregate number of information returns to determine if you are required to file electronically. For tax year 2022, the number of returns remains at 250. For more information about the regulations and the reduced threshold to electronically file, refer to the IRS and Treasury's final regulations on e-file and the Filing Information Returns Electronically (FIRE) webpages. 
3. In Part A. Sec. 5 Additional Resources, added Information Returns Intake System (IRIS) and Publication 5717, IRIS Taxpayer Portal User Guide to table. 
4. In Part A. Sec. 12 Combined Federal/State Filing (CF/SF) Program, added District of Columbia (42) and Pennsylvania (11) to list of participating states in Table 1: Participating States and Codes.

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5. In Part B. Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC), .05 Do I Need More than One TCC? - added "A TCC used to file Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G can be used to submit 1,000 files per year. If the TCC exceeds 1,000 files, an additional TCC can be requested via the IR Application for TCC." 

Sec. 4 Communicating with the IRS 

TSO is available to issuers, transmitters, and employers at the numbers listed below. When you call, you'll be provided guidance to essential elements pertaining to technical aspects for the new IR Application for TCC, filing information returns through the FIRE Systems, self-help resources, and referrals to tax law topics on IRS.gov. Below are some examples of essential elements: 

• Form identification 
• How to obtain a form 
• Related publications for a form or topic 
• Filing information returns electronically 
• FIRE file status information and guidance 

Contact TSO Monday through Friday 8:30 am - 5:30 pm ET. Listen to all options before making your selection. 

• 866-455-7438 (toll-free) 
• 304-263-8700 (International) (Not toll-free) 
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay service. 

The IRS address for filing information returns electronically is 
https://fire.irs.gov/. The address to send a test file electronically is https://fire.test.irs.gov/. 

Questions regarding the filing of information returns and comments/suggestions regarding this publication can be emailed to fire@irs.gov. When you send emails concerning specific file information, include the company name and the electronic file name or Transmitter Control Code (TCC). Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 

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Sec. 5 Additional Resources 

The following are additional resources and information available for information returns: 

Topic Electronic filing of Forms W-2 
Location
• Social Security Administration (SSA) website at https://www.ssa.gov/ or call 800-772-6270 (toll-free) to obtain the number of the SSA Employer Service Liaison Officer for your area. 
Topic Forms and Publications 
Location
• Forms, Instructions & Publications on https://www.irs.gov/. 
Topic Form 8508, Application for a Waiver from Electronic Filing of Information Returns 
Location
• Search Forms, Instructions & Publications on https://www.irs.gov/. 
Topic Form 8809, Application for Extension of Time to File Information Returns 
Location
• Apply online at https://fire.irs.gov/. After logging in, select "Extension of Time Request" from the Main Menu Options. 
• Search Forms, Instructions & Publications on https://www.irs.gov/. 
Topic Guide Wire - receive notification of guidance issued by the IRS 
Location
• Subscribe at https://www.irs.gov/newsroom/subscribe-to-irs-guidewire. 
Topic Information Returns (IR) Application for Transmitter Control Code (TCC) 
Location
• Apply online at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire. 
Topic Information Returns Intake System (IRIS) and Publication 5717, IRIS Taxpayer Portal User Guide 
Location
• Refer to https://www.irs.gov/iris. 
Topic Internal Revenue Bulletin - The authoritative instrument for the distribution of all types of official IRS tax guidance; a weekly collection of these and other items of general interest to the tax professional community. 
Location
• Refer to https://www.irs.gov/irb/. 
Topic Mailing address for paper filing of information returns 
Location
• Search for General Instructions for Certain Information Returns on Forms, Instructions & Publications on https://www.irs.gov/. 
Topic Payee/recipient questions on how to report information return data 
Location
• Search the Help tab on https://www.irs.gov/ for assistance with individual taxpayer returns or account related issues. 
Topic Quick Alerts 
Location
• In search box, type "Quick Alerts"; and select "Subscribe To Quick Alerts" on https://www.irs.gov/. 

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Sec. 6 Filing Requirements, Retention Requirements, and Due Dates 

.01 Filing Requirements 

For instructions regarding Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, refer to the General Instructions for Certain Information Returns. The instructions include additional information about filing requirements, paper filing, and line instructions. 

Treasury Decision (TD) 9972 amended the rules for filing returns and other documents electronically (e-file). These regulations reduced the 250-return threshold to generally require electronic filing by filers of 10 or more returns in a calendar year beginning in 2024, tax year 2023. For tax year 2022, the number of returns remains at 250. For more information about the regulations and the reduced threshold to electronically file, refer to the IRS and Treasury's final regulations on e-file and the Filing Information Returns Electronically (FIRE) webpages. 

All filing requirements apply individually to each reporting entity as defined by its separate taxpayer identification number (TIN). For example, if a corporation with several branches or locations uses the same employer identification number (EIN), the corporation must count the total number of returns to be filed for that EIN and apply the filing requirements to each type of return accordingly. 

If you're required to file electronically, and this requirement causes an undue hardship, see Part A. Sec 9, Form 8508, Application for a Waiver from Electronic Filing of Information Returns. If you're required to file electronically, but fail to do so, and you don't have an approved waiver, you may be subject to a penalty. For more information, see part F in the General Instructions for Certain Information Returns. 

.02 Retention Requirements 

Issuers should keep a copy of information returns or be able to reconstruct the data for at least three years from the reporting due date with the following exceptions: 

• Returns reporting federal withholding need to be retained for four years. 
• Keep a copy of Form 1099-C, Cancellation of Debt, for at least four years from the due date of the return. 

.03 Due Dates 

Forms 1097, 1098, 1099, 3921, 3922, and W-2G are filed on a calendar year basis. Form 5498, IRA Contribution Information, Form 5498-ESA, Coverdell ESA Contribution Information, and Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, are used to report amounts contributed during or after the calendar year but no later than April 15. 

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Due Dates 

Form; IRS Electronic Filing; Recipient/Participant Copy 
1097-BTC; March 31; On or before the 15th day of the 2nd calendar month after the close of the calendar quarter (on or before May 15, August 15, November 15, and February 15 of the following year). 
1098; March 31; January 31 
1099; March 31; January 31 February 15 for Forms 1099-B and 1099-S. This also applies to statements furnished as part of a consolidated reporting statement. 
1099-MISC; March 31; January 31 February 15 for amounts reported in boxes 8 or 10. 
1099-NEC; January 31; January 31 
3921; March 31; January 31 
3922; March 31; January 31 
5498; May 31; January 31 - for FMV/RMD May 31 - for contributions 
5498-SA; May 31; May 31 
5498-ESA; May 31; April 30 
W-2G; March 31; January 31 

Note: If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next business day. Leap years do not impact the due date. See Announcement 91-179, 1991-49 I.R.B. 78, for more information. 

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Sec. 7 Reporting Nonemployee Compensation (NEC) for Tax Year 2023 

Use Form 1099-NEC, Nonemployee Compensation, to report nonemployee compensation. A request for an extension of time to file can be submitted on paper Form 8809, Application for Extension of Time to File Information Returns. Refer to Part A Sec. 8, Extensions. Form 1099-NEC is part of the CF/SF Program. 

Use Form 1099-MISC to report nonemployee compensation prior to tax year 2020. 

Publication 1220 provides the record layouts to electronically file Form 1099-NEC and Form 1099-MISC. 

Sec. 8 Extensions 

An automatic 30-day extension of time to file certain information returns may be submitted by creating and transmitting an electronic file or fill-in form on the FIRE webpage, or submitting a paper Form 8809, Application for Extension of Time to File Information Returns. 

Additional information can be found on the FIRE webpage located at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire. 

Refer to Part D Extension of Time 

Sec. 9 Form 8508, Application for a Waiver from Electronic Filing of Information Returns 

For information on Form 8508, Application for a Waiver from Electronic Filing of Information Returns, refer to the FIRE webpage at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire. 

Sec. 10 Penalties Associated with Information Returns 

Refer to General Instructions for Certain Information Returns for additional information on penalty specifications and guidelines. 

Sec. 11 Corrected Returns 

.01 General Information 

If the IRS successfully processed an information return, and you identify an error with the file, and more than 10 calendar days have passed since the IRS accepted the file, and it is in "Good" status, you need to file a corrected return. Do not file the original file again as this may result in duplicate reporting. File only the returns that require corrections. Don't code information returns omitted from the original file as corrections. If you omitted an information return, file it as an original return. 

Note: The standard correction process will not resolve duplicate reporting. Complete all fields of the corrected return. 

Treasury Decision (TD) 9972 reduced the 250-return threshold to generally require electronic filing by filers of 10 or more returns in a calendar year beginning in 2024, tax year 2023. As part of the threshold reduction, corrected information returns MUST be filed electronically if the original return was required to be

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submitted electronically. Corrected information returns are not counted when calculating the aggregate number of information returns to determine if you are required to file electronically. 

The issuer or transmitter must furnish corrected statements to recipients as soon as possible. If an issuer or transmitter discovers errors that affect a large number of recipients, contact the Technical Services Operation (TSO) Monday through Friday 8:30 a.m. - 5:30 p.m. ET. Listen to all options before making your selection. 

• 866-455-7438 (toll-free) 
• 304-263-8700 (International) (Not toll-free) 
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay service. 

Send corrected returns to the IRS and notify the recipients. 

If corrected returns aren't filed electronically, they must be filed on official forms or acceptable substitute forms. For information on substitute forms, refer to Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 

In general, corrected returns should be submitted for returns filed within the last three calendar years with the following exceptions: 

• Backup withholding was imposed under Internal Revenue Code Section 3406 - four calendar years 
• Form 1099-C, Cancellation of Debt - four calendar years 

.02 Error in Reporting the Issuer 

If an error is discovered in reporting the issuer's (not recipient) name and/or TIN, the issuer should write a letter to the IRS containing the following information: 

• Name and address of issuer 
• Type of error (include the incorrect issuer name/TIN that was reported) 
• Tax year 
• Correct issuer TIN 
• TCC 
• Type of return 
• Number of payees 
• Filing method, paper or electronic 
• If federal income tax was withheld 

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Mail correspondence to: 

Internal Revenue Service 
230 Murall Drive, Mail Stop 4360 
Kearneysville, WV 25430 

.03 Specifications for Filing Corrected Returns Electronically 

The record sequence for filing corrections is the same as for original returns. Refer to Part C. Record Format Specifications and Record Layouts, for more information. Corrected returns may be included in the same transmission as original returns; however, separate ‘A’ Records are required. 

The "B" Record provides a 20-character field for a unique issuer's Account Number for payee. The account number is required if there are multiple accounts for a recipient for whom more than one information return of the same type is being filed. This number will identify the incorrect return if more than one return is filed for a particular payee. Do not enter a TIN in this field. An issuer's account number for the payee may be a checking account number, savings account number, serial number, or any other number assigned to the payee by the issuer that will distinguish the specific account. This number must appear on the initial return and on the corrected return for the IRS to identify and process the correction properly. 

Errors normally fall under one of the two categories listed. Next to each type of error is a list of instructions on how to file the corrected return. Review the charts that follow. 

All corrections properly coded for the CF/SF Program will be made available to the participating states. Only send corrections which affect the federal reporting or affect federal and state reporting. Corrections that apply only to a state filing requirement should be sent directly to the state. 

.04 Corrections and Penalties 

File corrected returns to comply with filing requirements. Refer to General Instructions for Certain Information Returns.

.05 Corrected Returns Procedures 

There are numerous types of errors, and in some cases, more than one transaction may be needed to correct the initial error. Review the "One-transaction Correction" and "Two-transaction Correction" tables below before transmitting a corrected file. 

Note: Some software does not support the correction process. Please contact your software provider for more information. 

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One-transaction Correction 

If  ... The original return was filed with one or more of the following error types: 
a. Incorrect payment amount codes in the Issuer "A" Record. 
b. Incorrect payment amounts in the Payee "B" Record. 
c. Incorrect code in the distribution code field in the Payee "B" Record. 
d. Incorrect payee indicator. (Payee indicators are non-money amount indicator fields found in the specific form record layouts of the Payee "B" Record between field positions 544-748.) 
e. Return should not have been filed. 
Note: To correct a TIN and/or payee name, follow the instructions under Two-transaction correction. 
Then  ... Follow the steps below for one-transaction correction: 
1. Prepare a new file. The first record on the file will be the Transmitter "T" Record. 
2. Make a separate "A" Record for each type of return and each issuer being reported. Issuer information in the "A" Record must be the same as it was in the original submission. 
3. The Payee "B" Records must show the correct record information as well as a Corrected Return Indicator Code of "G" in field position 6. 
4. Corrected returns using "G" coded "B" Records may be on the same file as original returns; however, separate "A" Records are required. 
5. Prepare a separate "C" Record for each type of return and each issuer being reported. 
6. The last record on the file must be the End of Transmission "F" Record. 

Sample File layout for One-transaction Corrections 

Transmitter "T" Record; Issuer "A" Record; "G" coded Payee "B" Record; "G" coded Payee "B" Record; End of Issuer "C" Record; End of Transmission "F" Record 

Two separate transactions using both the "G" and "C" codes are required to submit a two-transaction correction. Do not use this correction process for payment amount corrections. 

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Two-transaction Correction 

If  ... The original return was filed with one or more of the following error types: 
a. No payee TIN (SSN, EIN, ITIN, Qualified Intermediary Employer Identification Number (QI-EIN), Adoption Taxpayer Identification Number (ATIN)) 
b. Incorrect payee TIN 
c. Incorrect payee name 
d. Wrong type of return indicator 
Then  ... Follow the steps below for two-transaction correction: 

Transaction 1: 

1. Prepare a new file. The first record on the file will be the Transmitter "T" Record. 
2. Make a separate "A" Record for each type of return and each issuer being reported. The information in the "A" Record will be exactly the same as it was in the original submission. (See Note below). 
3. The Payee "B" Records must contain exactly the same information as submitted previously. Exception: Insert a Corrected Return Indicator Code of "G" in field position 6 of the "B" Records and enter "0" (zeros) in all payment amounts. (See Note below.) 
4. Corrected returns using "G" coded "B" Records may be on the same file as those returns filed with a "C" code; however, separate "A" Records are required. 
5. Prepare a separate "C" Record for each type of return and each issuer being reported. 

Note: Although the "A" and "B" Records will be exactly the same as the original submission, the Record Sequence Number will be different because this is a counter number and is unique to each file. For Form 1099-R corrections, if the amounts are zeros, certain indicators will not be used. 

Then ... Follow the steps below for two-transaction correction: 

Transaction 2: 

1. Make a separate "A" Record for each type of return and each issuer being reported. 
2. The Payee "B" Records must show the correct information as well as a Corrected Return Indicator Code of "C" in field position 6. Corrected returns filed with the IRS using "C" coded "B" Records may be on the same file as those returns submitted with "G" codes; however, separate "A" Records are required. 
3. Prepare a separate "C" Record for each type of return and each issuer being reported. 
4. The last record on the file must be the End of Transmission "F" Record. 

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Sample File layout for Two-transaction Correction 

Transmitter "T" Record; Issuer "A" Record; "G" coded Payee "B" Record; "G" coded Payee "B" Record; End of Issuer "C" Record; Issuer "A" Record 
"C" coded Payee "B" Record; "C" coded Payee "B" Record; End of Issuer "C" Record; Transmission "F" Record

Note: If a filer is reporting "G" coded, "C" coded, and/or "non-coded" (original) returns on the same file, each category must be reported under separate "A" Records. Although the "A" Record will be exactly the same as the original submission, the Record Sequence Number may be different because this is a counter number and is unique to each file. For Form 1099-R corrections, if the amounts are zeros, certain indicators will not be used. 

Sec. 12 Combined Federal/State Filing (CF/SF) Program 

.01 General Information 

The CF/SF Program was established to simplify information returns filing for issuers. Through the CF/SF Program, the IRS electronically sends information returns (original and corrected) to participating states. 

The following information returns may be filed under the CF/SF Program: 

• Form 1099-B, Proceeds from Broker and Barter Exchange Transactions 
• Form 1099-DIV, Dividends and Distributions 
• Form 1099-G, Certain Government Payments 
• Form 1099-INT, Interest Income 
• Form 1099-K, Payment Card and Third Party Network Transactions 
• Form 1099-MISC, Miscellaneous Information 
• Form 1099-NEC, Nonemployee Compensation 
• Form 1099-OID, Original Issue Discount 
• Form 1099-PATR, Taxable Distributions Received From Cooperatives 
• Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 
• Form 5498, IRA Contribution Information 

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.02 Participation in CF/SF Program 

1. State Coordinators Information: 

State Coordinators must contact their IRS Government Liaison to request their state be added or removed from the CF/SF Program. Requests must be submitted by January 1st and the request will be implemented the following tax year. For example: To be added to or removed from the CF/SF Program for tax year 2024, the request would need to be submitted by January 1, 2024. Refer to Combined Federal/State Filing (CF/SF) Program State Coordinator Information FAQs on IRS.gov. 

Note: Only state coordinators should contact the IRS Government Liaison. 

2. Transmitter or issuer information: 

Test Files: To request approval to participate, an electronic test file coded for this program must be submitted to the FIRE Test System at https://fire.test.irs.gov. Refer to FIRE webpage for FIRE testing availability dates. If the test file is acceptable, an approval letter will be sent. There is no charge to use the CF/SF Program for approved participants. A test file is only required for the first year a filer participates in the program; however, it is highly recommended a test file be submitted every year. Records in the test and actual file must conform to current procedures. Participating in the CF/SF Program, the filer consents to the IRS disclosure of the return information to the state(s) indicated. 

Within two days, the results of the electronic transmission(s) will be sent to the email address provided on the "Verify Your Filing Information" page in the FIRE Test System. If using email-filtering software, configure the software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses. During peak filing periods, the timeframe for returning file results may be more than two days. 

If the file is bad, the filer or transmitter must return to https://fire.test.irs.gov and select "Check File Status" to determine what errors are in the file. See Part B. Sec. 2, Connecting to FIRE System. When a test file is bad, don't send a replacement file, but continue to send test files until "Good, Federal/State Reporting" file status is received. 

Transmitters can call the IRS with questions on the CF/SF Program. Refer to Part A. Sec. 4, Communicating with the IRS for contact information. 

3. CF/SF Program General Information: 

If a payee has a reporting requirement for more than one state, separate "B" Records must be created for each state. Issuers must prorate the amounts to figure out what should be reported to each state. Don't report the total amount to each state. 

Some participating states require separate notification the issuer is filing in this manner. The IRS acts as a forwarding agent only. It is the issuer's responsibility to contact the appropriate state(s) for further information. Participating states and corresponding valid state codes are listed below in Table 1, Participating States and Codes. The appropriate code must be entered in fields requesting a CF/SF Program code. Do not use state abbreviations. Each state's filing requirements are subject to change by the state. It is the issuer's responsibility to contact the participating state(s) to verify their criteria. Upon submission of the files, the transmitter must be sure of the following: 

• All records are correct. 
• State Total "K" Record(s) for each state(s) being reported follows the "C" Record. 
• Payment amount totals and the valid participating state code are included in the State Totals "K" Record(s). 
• The last "K" Record is followed by an "A" Record (if there are more issuers to report) or an End of Transmission "F" Record (if this is the last record of the entire file). 

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The following table provides codes for participating states in the CF/SF Program. 

Table 1: Participating States and Codes* 

State; Code
Alabama; 01
Arizona; 04 
Arkansas; 05 
California; 06 
Colorado; 07 
Connecticut; 08 
Delaware; 10 
District of Columbia; 42 
Georgia; 13 
Hawaii; 15 
Idaho; 16
Indiana; 18 
Kansas; 20 
Louisiana; 22 
Maine; 23 
Maryland; 24 
Massachusetts; 25 
Michigan; 26 
Minnesota; 27 
Mississippi; 28 
Missouri; 29 
Montana; 30 
Nebraska; 31 
New Jersey; 34 
New Mexico; 35 
North Carolina; 37 
North Dakota; 38 
Ohio; 39 
Oklahoma; 40 
Pennsylvania; 11 
South Carolina; 45 
Wisconsin; 55 

*The codes listed apply to the CF/SF Program and may not correspond to state codes of agencies or programs outside of the IRS. 

Sample File Layout for Combined Federal/State Filing Program 

Transmitter "T" Record; Issuer "A" Record coded with 1 in position 6; Payee "B" Record with state code 01 in positions 747-748; Payee "B" Record with state code 06 in positions 747-748; Payee "B" Record with no state code; End of Issuer "C" Record 
; State Total "K" Record for "B" Records coded 01 in positions 747-748; State Total "K" Record for "B" Records coded 06 in positions 747-748; Record End of Transmission "F" Record; ; 

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Sec. 13 State Abbreviation Codes and APO/FPO Addresses 

.01 State Abbreviation Codes 

The following state and U.S. territory abbreviations are to be used when developing the state code portion of the address fields. This table provides state and territory abbreviations only and does not represent those states participating in the CF/SF Program. 

Table 2: State & U.S. Territory Abbreviations 

State; Code
Alabama; AL 
Alaska; AK 
American Samoa; AS 
Arizona; AZ 
Arkansas; AR 
California; CA 
Colorado; CO 
Connecticut; CT 
Delaware; DE 
District of Columbia; DC 
Florida; FL 
Georgia; GA 
Guam; GU 
Hawaii; HI 
Idaho; ID 
Illinois; IL 
Indiana; IN 
Iowa; IA 
Kansas; KS 
Kentucky; KY 
Louisiana; LA 
Maine; ME 
Maryland; MD 
Massachusetts; MA 
Michigan; MI 
Minnesota; MN 
Mississippi; MS 
Missouri; MO 
Montana; MT 
Nebraska; NE 
Nevada; NV 
New Hampshire; NH 
New Jersey; NJ 
New Mexico; NM 
New York; NY 
North Carolina; NC 
North Dakota; ND 
No. Mariana Islands; MP 
Ohio; OH 
Oklahoma; OK 
Oregon; OR 
Pennsylvania; PA 
Puerto Rico; PR 
Rhode Island; RI 
South Carolina; SC 
South Dakota; SD 
Tennessee; TN 
Texas; TX 
Utah; UT 
Vermont; VT 
Virginia; VA 
U.S. Virgin Islands; VI 
Washington; WA 
West Virginia; WV 
Wisconsin; WI 
Wyoming; WY 

See Part C. Record Format Specifications and Record Layouts for more information on the required formatting for an address. 

Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the "B" Record. This also includes American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U.S. Virgin Islands. 

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.02 APO and FPO Addresses 

When reporting APO/FPO addresses, use the following format: 

EXAMPLE: 

Recipient Name PVT Willard J. Doe 
Mailing Address Company F, PSC Box 100 
167 Infantry REGT 
Recipient City APO (or FPO) 
Recipient State AE, AA, or AP* 
Recipient ZIP Code 098010100 

*AE is the designation for ZIP Codes beginning with 090-099, AA for ZIP Code 340, and AP for ZIP Codes 962-966. 

Sec. 14 Definition of Terms 

ELEMENT Issuer
DESCRIPTION Formally referred to as payer; files information returns electronically for their business, regardless of the number of locations. 
ELEMENT Transmitter
DESCRIPTION Sends electronic information return data directly to the IRS on behalf of a business or individual. May also file information returns for their own business; regardless of the number of locations. 
ELEMENT Filer
DESCRIPTION Any person or entity that files an information return. 
ELEMENT Correction
DESCRIPTION A correction is an information return filed by the filer/transmitter to correct an information return previously filed and successfully processed by the IRS but contained erroneous information. 
ELEMENT EIN
DESCRIPTION A nine-digit employer identification number which has been assigned by the IRS for business federal tax reporting purposes. 
ELEMENT Replacement
DESCRIPTION A replacement is an information return file sent by the filer/transmitter to replace a file that received a bad file status due to errors encountered while processing the filer's original file or correction file. 
ELEMENT In-house Programmer
DESCRIPTION An employee or a hired contract programmer.

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ELEMENT Issuer Account Number for Payee
DESCRIPTION Any number assigned by the issuer to the payee that can be used by the IRS to distinguish between information returns. 
• This number must be unique for each information return of the same type for the same payee. Refer to Part C. Payee "B" Record, Field Positions 21-40. 
• If a payee has more than one reporting of the same document type, it is vital each reporting have a unique account number. For example, if an issuer has three separate pension distributions for the same payee and three separate Forms 1099-R are filed; three separate unique account numbers are required. 
• A payee's account number may be given a unique sequencing number, such as 01, 02 or A, B, etc., to differentiate each reported information return. 
• Don't use the payee's TIN since this will not make each record unique. This information is critical when corrections are filed. 
• This number will be provided with the backup withholding notification and may be helpful in identifying the branch or subsidiary reporting the transaction. 
• The account number can be any combination of alpha, numeric, or special characters. 

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Part B Data Communications 

Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) 

.01 Information Returns (IR)Application for Transmitter Control Code (TCC) 

All transmitters who file information returns electronically are required to request authorization to file electronically. To transmit files electronically through the Filing Information Returns Electronically (FIRE) System, you need a TCC before you can create a FIRE Account on FIRE Test or Production System. Each user is required to create their own FIRE Account for the EIN/TCC. You must use the new IR Application for TCC to obtain a TCC or if you have a previously assigned TCC to electronically file information returns you can use your existing TCC without interruption until August 1, 2023. You must have software, a service provider, or an in-house programmer that will create the file in the proper format per the requirements and record layouts in this publication. Scanned, .PDF, .PNG, .TIF, .GIF, .JPG, Word, Excel formats will not be accepted. 

Note: If you have an existing TCC and need an additional TCC, you must use the new online IR Application for TCC. The FIRE Fill-in Form 4419 is no longer available. 

Due Date: Submit your IR Application for TCC by November 1st of the year before information return(s) are due to ensure you're ready to electronically file. An IR Application for TCC received after November 1st may not be processed in time to meet your electronic filing needs. Allow 45 days for processing. 

.02 Using the Online IR Application for TCC 

If you're new to electronically transmitting information returns to the Internal Revenue Service (IRS), you must apply for TCCs using the IR Application for TCC located on the FIRE webpage. 

If your FIRE TCC was issued prior to September 26, 2021, and you have not completed an IR Application for TCC, you will need to submit an application for a new TCC to file for Tax Year 2023. 

If you need another form type or an additional TCC you'll need to complete the online IR Application for TCC. A single application can be used to apply for multiple information return form types. 

If you're using a third-party to prepare and transmit your information returns to the IRS, you don't need to obtain a TCC. 

Complete the IR Application for TCC if your firm or organization is not using a third-party to electronically transmit information returns. The IR Application for TCC contains two separate roles, Transmitter, or Issuer. 

• Transmitter: A third-party sending the electronic information return data directly to the IRS on behalf of any business. Note: If you're transmitting returns for your own company, in addition to transmitting returns on behalf of another business, you don't need both the Transmitter and Issuer role. You can file all returns as a Transmitter. 
• Issuer: A business filing their own information returns regardless of whether they are required to file electronically. 

Alert: If an organization requires more than one TCC for any given form type, a Responsible Official listed on the application must request the additional TCC through the IR Application for TCC. 

Before you can complete the IR Application for TCC, all Responsible Officials and Authorized Delegates, if applicable, in the business or organization must create an online account. Refer to the FIRE webpage to access "IR TCC Application for FIRE".

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.03 Application Approval/Completed 

When your IR Application for TCC is approved and completed, a five-character alphanumeric TCC is assigned to your business. An approval letter will be sent via United States Postal Service (USPS) to the address listed on the IR Application for TCC, informing you of your TCC. You can also view your TCC on the IR Application Summary page. The TCC will take 48 hours to be ready for use on FIRE. Allow 45 days for processing. A TCC will not be issued over the telephone or via email. If you don't receive a TCC within 45 days, contact the IRS. Refer to Part A. Sec. 4, Communicating with the IRS. 

Electronically filed returns may not be transmitted through FIRE until a TCC has been approved and assigned. 

Reminder: You must have software that meets the requirements and record layouts in this publication or a service provider that will create the file in the proper format. 

.04 Revise Current TCC Information 

As changes occur, you must update and maintain the IR TCC Application. Access the IR Application for TCC on the FIRE webpage. 

.05 Do I Need More than One TCC? 

No. Only one TCC is required if you are only filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. The TCC is used to catalog files as they are received. The forms listed in Publication 1220 require a single TCC. There is no need to request an additional TCC. 

For example, if you intend to file Forms 1099-INT, submit an IR Application for TCC. If later another type of form will be filed (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G), use the TCC assigned to file Forms 1099-INT. Do not request an additional TCC. 

An additional TCC is required for each of the following types of returns. Use the IR Application for TCC located on the FIRE homepage. 

• Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Refer to Publication 1187. 
• Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Refer to Publication 1239. 
• Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. Refer to Publication 4810. 

The IRS encourages transmitters who file for multiple issuers to submit one application and use the assigned TCC for all issuers. The purpose of the TCC is to identify the business acting as the transmitter of the file. As a transmitter you may transmit files for as many companies as you need under the one TCC. The information return data will be contained in the file itself. Some service bureaus will transmit files using their TCC, while others will require filers to obtain a TCC of their own. 

A TCC used to file Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G can be used to submit 1,000 files per year. If the TCC exceeds 1,000 files, an additional TCC can be requested via the IR Application for TCC. 

.06 Deleted TCC 

Your TCC will remain valid if you transmit information returns or request an extension of time to file

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information returns electronically through the FIRE System. Refer to Part D. Extension of Time. If you don't use your TCC for three conscutive years, your TCC will be deleted. Once your TCC is deleted it cannot be reactivated. You'll need to submit a nw IR Application for TCC located on the FIRE webpage.

Sec. 2 Connecting to FIRE System 

You must obtain a TCC before you can establish a FIRE Account to transmit files through the FIRE Systems (Production and Test). The system will prompt you to create your User ID, password, 10-digit Personal Identification Number (PIN) and secret phrase. Each user should create their individual FIRE Account and login credentials. Multiple FIRE Accounts can be created under one TCC. Refer to the FIRE webpage for additional information on account creation. The FIRE Production System and the FIRE Test System are two different sites that don't communicate with each other. If you plan on sending a production file and a test file, you'll need an account on each system. 

You must enter your TCC, EIN and Business Name exactly as it currently appears on your IR Application for TCC. Once you log in, your information will fill in automatically when you submit files. 

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Connecting to the FIRE Systems 

1st Time Connection to FIRE Production and Test Systems: 

• Click "Create New Account" 
• Input TCC, EIN and Company Name 
• Create User ID 
• Create and verify password and click "Create" 
• Input required information and click "Submit" 
• If the message "Account Created" is received, click "OK" 
• Create and verify the 10-digit self-assigned PIN and click "Submit" 
• If the message "Your PIN has been successfully created!" is received, click "OK" 
• Create and verify the Secret Phrase along with validation fields and click "Create" 
• If the message "Create Secret Phrase - Success" is received, click "OK" 
• You will be logged out automatically and will need to log back in to confirm User Account was successfully created. 
• If one of the following error messages are received, check secret phrase criteria and retry, or check the spelling of your secret phrase. Error messages are: 
• Invalid Secret Phrase. Secret Phrase does not meet the Secret Phrase requirements. 
• Invalid Verify Secret Phrase. Secret Phrase does not meet the Secret Phrase Requirements. 
• Secret phrases do not match. 

Note: If you're using SPAM filtering software, configure it to allow an email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses. 

Returning User to FIRE Production and Test Systems: 

• Click "Log On" 
• Enter the TCC 
• Enter the EIN 
• Enter the Company Name 
• Enter the User ID (not case sensitive) 
• Enter the Password (case sensitive) 
• Read the bulletin(s) 

Password Criteria 

• Must contain a minimum of 8 characters 
• Limited to a maximum of 20 characters 
• Must contain at least one special character # ? ! @ $ % ^ & * . , - 
• Must contain at least one upper case letter (alpha character) 
• Must contain at least one lower case letter (alpha character) 
• Must contain at least one number (numeric character) 
• Passwords must be changed every 90 days; the previous 24 passwords cannot be used 
• Passwords cannot contain the User ID or Username 

Note: If you have a FIRE System account (Production and Test) with an established Secret Phrase and forgot your password, you may reset your password using your established Secret Phrase. 

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Uploading Files to FIRE 

Filers may upload a file to the FIRE System by taking the following actions: 

• After logging in, go to the Main Menu 
• Select "Send Information Returns" 
• "Submit" 

Verify and update company information as appropriate and/or click "Accept". 

The system will display 

• Company Name 
• Address 
• City 
• State 
• Zip Code 
• Telephone # 
• Contact 
• E-mail Address • Select one of the following: 
• Original file 
• Replacement file 
• Correction file 
• Test File (This option will only be available on the FIRE Test System at https://fire.test.irs.gov/). 
• Enter the 10-digit PIN 
• "Submit" 
• "Browse" to locate the file and open it 
• "Upload" 

Note: When the upload is complete, the screen will display the total bytes received and display the name of the file just uploaded. We recommend that you print the page for your records. If this page is not displayed on your screen, we probably did not receive the file. To verify, go to "Check File Status" option on the main menu. We received the file if the file name is displayed and the count is equal to '0’ and the results indicate, "Not Yet Processed." 

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Checking the Status of Your File 

It is the transmitter's responsibility to check the status of submitted files. If you don't receive an email within two days or if you receive an email indicating the file is bad: 

• Log into the FIRE System 
• Select "Main Menu" 
• Select "Check File Status". The default selection to the File Status drop down is, "All Files." When "All Files" is selected, a valid date range is required. The date range cannot exceed three months. 

Note: During peak filing periods, the time frame for returning file results may be more than two days. 

File Status Results: 

• Good - The filer is finished with this file if the "Count of Payees" is correct. The file is automatically released for IRS processing after ten calendar days unless the filer contacts TSO within this time frame. 
• Bad - The file has errors. Click on the filename to view the error message(s), fix the errors, and resubmit the file timely as a "replacement" file. 
• Not Yet Processed - The file has been received, but results aren't available. Check back in a few days. 

Sec. 3 Electronic Specifications 

.01 FIRE System 

The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production System at https://fire.irs.gov/. The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in different programs. 

The FIRE Production System does not provide fill-in forms, except for: 

• Form 8809, Application for Extension of Time to File Information Returns 

The FIRE System can accept multiple files for the same type of return. For example, if a company has several branches issuing Forms 1099-INT, it is not necessary to consolidate all the forms into one transmission. Each file may be sent separately. Do not transmit duplicate data. 

Electronic reporting of information returns eliminates the need for electronic filers to send paper documents to the IRS. Do not send copies of the paper forms to the IRS for any forms filed electronically. This will result in duplicate filing. 

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.02 FIRE System Internet Security Technical Standards 

FIRE System Internet Security Technical Standards are: 

• HTTP 1.1 Specification 
• TLS 1.2 is implemented using SHA and RSA 1024 bits during the asymmetric handshake 

The FIRE Production and Test System server no longer supports Secure Socket Layer (SSL) 3.0 as one of the FIRE System's Internet Security Technical Standards. Transmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the FIRE System. Follow the steps below to connect and upload a file: 

• Go to Tools > Internet Options > Advanced 
• Scroll down and find Security 
• Uncheck both SSL 2.0 and SSL 3.0 
• Check TLS 1.2 and select "Apply" 

Sec. 4 Electronic Submissions 

.01 Electronic Submissions 

The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to the FIRE webpage. 

Standard ASCII code is required for all files. The time required to transmit files varies depending upon your type of connection to the internet. 

The acceptable file size for the FIRE Systems cannot exceed one million records per file. The count is the total of the entire file determined by adding together the T, A, B, C, K and F Records. If the file exceeds the limit, the file will be rejected. We recommend you visit the FIRE webpage for the latest system status, updates, and alerts. 

When sending electronic files larger than 10,000 records, data compression is encouraged. The time required to transmit a file can be reduced up to 95 percent by using compression. 

• WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept self-extracting zip files or compressed files containing multiple files. 

Transmitters may create files using self-assigned file name(s). However, the FIRE System will assign a unique filename. Record the FIRE filename from the "Check File Status" page as it is required when assistance is needed. The FIRE filename consists of: 

• Submission type (original, correction, replacement, and test) 
• TCC 
• Four-digit sequence number. The sequence number will be increased for every file sent 

For example, if this is the first Original file for the calendar year and the TCC is 44444, the IRS assigned filename would be ORIG.44444.0001 and so forth, in ascending order. 

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Prior year data, original, and corrected, must be filed according to the requirements of this publication. Use the record format for the current year when submitting prior year data. Each tax year must be electronically filed in separate transmissions. However, use the actual year designation of the data in field positions 2-5 of the "T", "A", and "B" Records. Transmitter "T" Record Field position 6, Prior Year Data Indicator, must contain a "P." A separate transmission is required for each tax year. See Part C. Record Format Specifications and Record Layouts. 

.02 File Definitions 

It is important to distinguish between the specific types of files: 

Original file - Contains information returns not previously reported to the IRS. 
Correction file - Contains corrections for information returns successfully processed by the IRS with a status of "Good" and it has been more than 10 calendar days since the file was transmitted to the IRS, and you then identified an error with the file. Correction files should only contain records that require a correction, not the entire file. 
Replacement file - A replacement file is sent when a "Bad" status is received. After the necessary changes have been made, transmit the entire file through the FIRE Production System as a replacement file. 
Test file - Contains data formatted to the specifications in Publication 1220 and can only be sent through the FIRE Test System at https://fire.test.irs.gov/. Don't transmit live data in the FIRE Test System. 

.03 Submission Responses 

The results of your electronic transmission(s) will be sent to the email address that was provided on the "Verify Your Filing Information" screen within two business days after a file has been submitted. If using email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses. 

Note: Processing delays may occur during peak filing time frames, and you may not get results within two business days. If a file is bad, the transmitter must return to https://fire.irs.gov/ or https://fire.test.irs.gov/ to identify the errors. At the main menu, select Check File Status. 

If a file is "Bad", make necessary changes and resubmit as a replacement file. You have 60 days from the original transmission date to send a good replacement file. 

Note: If an acceptable replacement file is received within 60 days, the transmission date for the original file will be used for penalty determination. Original files submitted after the due date or acceptable replacement files sent beyond the 60 days may result in a late filing penalty. 

If the file is good, it is released for mainline processing after 10 calendar days from receipt. 

You can contact TSO within the ten-day timeframe to stop processing. They are available Monday through Friday 8:30 a.m. - 5:30 p.m. ET. Listen to all options before making your selection. 

• 866-455-7438 (toll-free) 
• 304-263-8700 (International) (Not toll-free) 
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay service. 

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When you call, you must indicate if you want the file ‘Closed’, with no replacement file or ‘Made Bad’ so you can send a replacement file. You'll need your TCC and EIN. 

Sec. 5 Test Files 

A test file is only required if you're participating in the CF/SF Program for the first time. The submission of a test file is recommended for all new electronic filers to test hardware and software. See Part B. Sec. 2, Connecting to FIRE System. 

The test file must consist of a sample of each type of record: 

• Transmitter "T" Record 
• Use the Test Indicator "T" in field position 28 on the "T" Record 
• Issuer "A" Record 
• Multiple Payee "B" Records (at least eleven "B" Records per each "A" Record) 
• End of Issuer "C" Record 
• State Totals "K" Record(s) - if participating in the CF/SF Program 
• End of Transmission "F" Record 

Note: See Part C. Record Format Specifications and Record Layouts, for record formats. 

The IRS will check the file to ensure it meets the specifications outlined in this publication. Current filers may send a test file to ensure the software reflects all required programming changes. However, not all validity, consistency, or math error tests will be conducted. There is a limitation of 125 files per l TCC in Trading Partner Test (TPT). 

Provide a valid email address on the "Verify Your Filing Information" page. You'll be notified of your file acceptance by email within two days of transmission. When using email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses. 

It is the transmitter's responsibility to check the results of the submission. See Part B. Sec. 2, Connecting to FIRE System. 

Note: During peak filing periods, the time frame for returning file results may be more than two days. 

The following results will be displayed: 

• Good - The test file is good for all files that are not testing for the CF/SF Program. 
• Good, Federal/State Reporting - The file is good for the CF/SF Program. 
• Bad - The test file contains errors. Click on the filename for a list of the errors. 
• Not Yet Processed - The file has been received, but results aren't available. Please check back in a few days. 

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Sec. 6 Common Problems 

Item 1 
Issue You have not received a file status email. 
Resolution To receive emails concerning files, processing results, reminders, and notices, set the SPAM filter to receive email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses. Check the File Status to ensure your information was transmitted. 
Check "Verify Your Filing Information" page in your FIRE Account to ensure the correct email address is displayed. 
Item 2 
Issue You do not know the status of your submission. 
Resolution The results of a file are posted to the FIRE System within two days. If the correct email address was provided on the "Verify Your Filing Information" screen when the file was uploaded, an email will be sent regarding the File Status. If the results in the email indicate "Good" and the "Count of Payees" is correct, the filer is finished with this file. If any other results are received, follow the instructions in the "Check File Status" option. If the file contains errors, get an online listing of the errors. If the file status is good, but the file should not be processed, filers should contact TSO within 10 calendar days from the transmission of the file. You must state if you want the file made bad or closed. 
Item 3 
Issue You received a file status of "Bad." 
Resolution If a file is "Bad", make necessary changes and resubmit as a replacement file. You have 60 days from the original transmission date to send a good replacement file. Note: If an acceptable replacement file is received within 60 days, the transmission date for the original file will be used for penalty determination. Original files submitted after the due date, or an acceptable replacement file sent beyond the 60 days may result in a late filing penalty. 
Item 4 
Issue You received an error that more than one file is compressed within the file. 
Resolution Only compress one file at a time. For example, if there are 10 uncompressed files to send, compress each file separately and send ten separate compressed files.

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Item 5 
Issue You resent your entire file as a correction after only a few changes were made. 
Resolution Only send those returns that need corrections, not the entire original file. See Part A. Sec. 11, Corrected Returns. 
Item 6 
Issue You received an error that the file is formatted as EBCDIC. 
Resolution All files submitted electronically must be in standard ASCII code. 
Item 7 
Issue You receive a TCC/TIN mismatch error when entering your TCC/TIN combination in your FIRE Account. 
Resolution Enter the TIN of the company assigned to the TCC. 
Item 8 
Issue Transmitter sent the wrong file. 
Resolution Contact TSO Monday through Friday 8:30 a.m. - 5:30 p.m. ET. Listen to all options before making your selection. 
• 866-455-7438 (toll-free) 
• 304-263-8700 (International) (Not toll-free) 
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay service. 
TSO may be able to stop the file before it is processed. 
Item 9 
Issue You sent a file that is in the "Good" status and is within 10 calendar days from the transmission of the file, and you want to send a different file in place of the previous one. 
Resolution Contact TSO Monday through Friday 8:30 a.m. - 5:30 p.m. ET to identify options available. TSO may be able to close the file or change the status to "Bad." Listen to all options before making your selection. 
• 866-455-7438 (toll-free) 
• 304-263-8700 (International) (Not toll-free) 
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay service.

<Page 37>

Item 10 
Issue You sent a file in .PDF format. 
Resolution All files submitted electronically must be in standard ASCII code. If you have software that is supposed to produce this file, contact the software company to see if their software can produce a file in the proper format. 

Sec. 7 Common Formatting Errors 

Item; Issue; Resolution 
1; "C" Record contains control totals that don't equal the IRS total of "B" Records.; The "C" Record is a summary record for a type of return for a given issuer. The IRS compares the total number of payees and payment amounts in the "B" Records with totals in the "C" Records. The two totals must agree. Do not enter negative amounts except when reporting Forms 1099-B,1099-OID, or 1099-Q. Money amounts must be numeric and right justified. Unused positions must be zero (0) filled. Don't use blanks in money amount fields. 
2; You identified your file as a correction; however, the data is not coded with a "G" or "C" in position 6.; When a file is submitted as a correction file, there must be a corrected return indicator "G" or "C" in position 6 of the Payee "B" record. See Part A, Sec. 11, Corrected Returns. 
3; "A" Record contains missing or invalid TIN in positions 12-20.; The Issuer's TIN reported in positions 12-20 of the "A" Record must be a nine-digit number. Don't enter hyphens. The TIN and the First Issuer Name Line provided in the "A" Record must correspond. 
4; "T" Record, "A" Record and/or "B" Record have an incorrect tax year in positions 2-5.; The tax year in the transmitter, issuer, and payee records must reflect the tax year of the information return being reported. For prior tax year data, there must be a "P" in position 6 of the Transmitter "T" Record. This position must be blank for current year. 
5; "T" Record has a "T" (for Test) in position 28; however, your file was not sent as a test.; Remove the "T" from position 28 on the "T" record and resubmit as a replacement. CAUTION: Do not remove the "T" from position 1 of the "T" Record, only from position 28.

<Page 38>

6; A percentage of your "B" Records contain missing and/or invalid TINs.; TINs entered in positions 12-20 of the Payee "B" records must consist of nine numeric characters only. Do not enter hyphens. Incorrect formatting of TINs may result in a penalty. 
7; A percentage of your Form 1099- R "B" Records have invalid or missing distribution codes.; When transmitting Form 1099-R, there must be a valid Distribution Code(s) in positions 545-546 of the Payee "B" Record(s). For valid codes and combinations, refer to Form 1099-R Distribution Code Chart 2023, located in Part C. If only one distribution code is required, enter in position 545 and position 546 must be blank. A blank in position 545 is not acceptable. 
8; "A" Record has an incorrect/invalid type of return and/or amount code(s) in positions 28-45.; The Amount Codes used in the "A" Record must correspond with the payment amount fields used in the "B" Record(s). The Amount Codes must be left justified and in ascending order. Unused positions must be blank filled. For example: If the "B" Record(s) show payment amounts in payment amount fields 2, 4, and 7, then the "A" Record must correspond with 2, 4, and 7 in the amount code fields. 

<Page 39-40>

Part C Record Format Specifications and Record Layouts 

File Format 

Each record must be 750 positions.

"T" Record Identifies the Transmitter of electronic file.
"A" Record Identifies the Issuer (the institution or person making payments), the type of document being reported, and other miscellaneous information.
"B" Record Identifies the Payee, the specific payment amounts and information pertinent to the form.
"C" Record Summary of Payee "B" Records and money amounts for each issuer per type of return
"K" Record Summary of State(s) Totals (for CF/SF). Each state will have a separate "K" Record.
"F" Record End of Transmission.

T
↓
A
↓
B
↓
B
↓
B
↓
C
↓
K
↓
A
↓
B
↓
B
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B
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C
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K
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K
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F
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image of computer

<Page 41>

Sec. 1 Transmitter "T" Record General Field Descriptions 

General Field Descriptions 

The Transmitter "T" Record identifies the entity transmitting the electronic file. A replacement file will be requested if the "T" Record is not present. See File Format Diagram located in Part C. Record Format Specifications and Record Layouts. 

• Transmitter "T" Record is the first record on each file and is followed by an Issuer "A" Record. 
• All records must be a fixed length of 750 positions. 
• Don't use punctuation in the name and address fields. 
• The Transmitter "T" Record contains critical information when necessary for the IRS to contact the transmitter. 
• For all fields marked "Required," the transmitter must provide the information described under General Field Description. For those fields not marked "Required," a transmitter must allow for the field but may be instructed to enter blanks or zeros in the indicated field positions for the indicated length. 
• All alpha characters entered in the "T" Record must be upper case, except an email address which may be case sensitive. 

Record Name: Transmitter "T" Record 

Field Position 1 
Field Title Record Type 
Length 1 
General Field Description Required. Enter "T." 
Field Position 2-5 
Field Title Payment Year 
Length 4 
General Field Description Required. Enter "2023." If reporting prior year data, report the year which applies (2022, 2021, etc.) and set the Prior Year Data Indicator in field position 6. 
Field Position 6 
Field Title Prior Year Data Indicator 
Length 1 
General Field Description Required. Enter "P" only if reporting prior year data. Otherwise, enter a blank. 
Don't enter a "P" if the tax year is 2023. The FIRE System accepts 2013 through 2022 for prior years. You cannot mix tax years within a file. 
Field Position 7-15 
Field Title Transmitter's TIN 
Length 9 
General Field Description Required. Enter the transmitter's nine-digit taxpayer identification number (TIN). 
Field Position 16-20 
Field Title Transmitter Control Code 
Length 5 
General Field Description Required. Enter the five-character alphanumeric Transmitter Control Code (TCC) assigned by the IRS. 
Field Position 21-27 
Field Title Blank 
Length 7 
General Field Description Enter blanks. 
Field Position 28 
Field Title Test File Indicator 
Length 1 
General Field Description Required for test files only. Enter a "T" if this is a test file. Otherwise, enter a blank. 
Field Position 29 
Field Title Foreign Entity Indicator 
Length 1 
General Field Description Enter "1" if the transmitter is a foreign entity. If the transmitter is not a foreign entity, enter a blank.

<Page 42>

Field Position 30-69 
Field Title Transmitter Name 
Length 40 
General Field Description Required. Enter the transmitter name. Left justify the information and fill unused positions with blanks. 
Field Position 70-109 
Field Title Transmitter Name (Continuation) 
Length 40 
General Field Description Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks. 
Field Position 110-149 
Field Title Company Name 
Length 40 
General Field Description Required. Enter company name associated with the address in field positions 190-229. 
Field Position 150-189 
Field Title Company Name (Continuation) 
Length 40 
General Field Description Enter any additional information that may be part of the company name. 
Field Position 190-229 
Field Title Company Mailing Address 
Length 40 
General Field Description
Required. Enter the mailing address associated with the Company Name in field positions 110-149 where correspondence should be sent. 
For U.S. address, the issuer city, state, and ZIP Code must be reported as a 40-, 2-, and 9-position field, respectively. Filers must adhere to the correct format for the issuer city, state, and ZIP Code. 
For foreign address, filers may use the issuer's city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 29 must contain a "1". 
Field Position 230-269 
Field Title Company City 
Length 40 
General Field Description Required. Enter the city, town, or post office where correspondence should be sent. 
Field Position 270-271 
Field Title Company State 
Length 2 
General Field Description Required. Enter U.S. Postal Service state abbreviation. Refer to Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations. 
Field Position 272-280 
Field Title Company ZIP Code 
Length 9 
General Field Description Required. Enter the nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify the information and fill unused positions with blanks. 
Field Position 281-295 
Field Title Blank 
Length 15 
General Field Description Enter blanks. 
Field Position 296-303 
Field Title Total Number of Payees 
Length 8 
General Field Description Enter the total number of Payee "B" Records reported in the file. Right justify the information and fill unused positions with zeros. 
Field Position 304-343 
Field Title Contact Name 
Length 40 
General Field Description Required. Enter the name of the person to contact when problems with the file or transmission are encountered.

<Page 43>

Field Position 344-358 
Field Title Contact Telephone Number & Extension 
Length 15 
General Field Description Required. Enter the telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. 
Example: The IRS telephone number of 866-455-7438 with an extension of 52345 would be 866455743852345. 
Field Position 359-408 
Field Title Contact Email Address 
Length 50 
General Field Description Required if available. Enter the email address of the person to contact regarding electronic files. If no email address is available, enter blanks. Left justify. 
Field Position 409-499 
Field Title Blank 
Length 91 
General Field Description Enter blanks. 
Field Position 500-507 
Field Title Record Sequence Number 
Length 8 
General Field Description Required. Enter the number of the record as it appears within the file. The record sequence number for the "T" Record will always be one (1) since it is the first record on the file and the file can have only one "T" Record. Each record thereafter must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the "T" Record sequence number would appear as "00000001" in the field, the first "A" Record would be "00000002," the first "B" Record, "00000003," the second "B" Record, "00000004" and so on through the final record of the file, the "F" Record. 
Field Position 508-517 
Field Title Blank 
Length 10 
General Field Description Enter blanks. 
Field Position 518 
Field Title Vendor Indicator 
Length 1 
General Field Description Required. If the software used to produce this file was provided by a vendor or produced in-house, enter the appropriate code from the table below. 

Definition; Indicator 
Software was purchased from a vendor or other source.; V 
Software was produced by in-house programmers; I 

Note: An in-house programmer is defined as an employee or a hired contract programmer. If the software is produced in-house, fields 519-558 titled Vendor Name are not required. Field Position 519-558 
Field Title Vendor Name 
Length 40 
General Field Description Required. Enter the name of the company from whom the software was purchased. If the software is produced in-house, enter blanks.

<Page 44>

Field Position 559-598 
Field Title Vendor Mailing Address 
Length 40 
General Field Description
Required. Enter the mailing address. If the software is produced in-house, enter blanks. 
For U.S. address, the issuer's city, state, and ZIP Code must be reported as a 40-, 2-, and 9-position field, respectively. Filers must adhere to the correct format for the issuer city, state, and ZIP Code. 
For foreign address, filers may use the issuer's city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 29 must contain a "1". 
Field Position 599-638 
Field Title Vendor City 
Length 40 
General Field Description Required. Enter the city, town, or post office. If the software is produced in-house, enter blanks. 
Field Position 639-640 
Field Title Vendor State 
Length 2 
General Field Description Required. Enter U.S. Postal Service state abbreviation. Refer to Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations. If the software is produced in-house, enter blanks. 
Field Position 641-649 
Field Title Vendor ZIP Code 
Length 9 
General Field Description Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, fill unused positions with blanks. Left justify. If the software is produced in- house, enter blanks. 
Field Position 650-689 
Field Title Vendor Contact Name 
Length 40 
General Field Description Required. Enter the name of the person to contact concerning software questions. If the software is produced in-house, enter blanks. 
Field Position 690-704 
Field Title Vendor Contact Telephone Number & Extension 
Length 15 
General Field Description Required. Enter the telephone number of the person to contact concerning software questions. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. If the software is produced in-house, enter blanks. 
Field Position 705-739 
Field Title Blank 
Length 35 
General Field Description Enter blanks. 
Field Position 740 
Field Title Vendor Foreign Entity Indicator 
Length 1 
General Field Description Enter "1" if the vendor is a foreign entity. Otherwise, enter a blank. 
Field Position 741-748 
Field Title Blank 
Length 8 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed characters (CR/LF). 

<Page 45>

Transmitter "T" Record - Record Layout 

Record Type; Payment Year; Prior Year Data Indicator; Transmitter's TIN; Transmitter Control Code; Blank 
1; 2-5; 6; 7-15; 16-20; 21-27 
Test File Indicator; Foreign Entity Indicator; Transmitter Name; Transmitter Name (Continuation); Company Name; Company Name (Continuation) 
28; 29; 30-69; 70-109; 110-149; 150-189 
Company Mailing Address; Company City; Company State; Company ZIP Code; Blank; Total Number of Payees 
190-229; 230-269; 270-271; 272-280; 281-295; 296-303 
Contact Name; Contact Telephone Number & Extension; Contact Email Address; Blank; Record Sequence Number; Blank 
304-343; 344-358; 359-408; 409-499; 500-507; 508-517 
Vendor Indicator; Vendor Name; Vendor Mailing Address; Vendor City; Vendor State; Vendor ZIP Code 
518; 519-558; 559-598; 599-638; 639-640; 641-649 
Vendor Contact Name; Vendor Contact Telephone Number & Extension; Blank; Vendor Foreign Entity Indicator; Blank; Blank or CR/LF 
650-689; 690-704; 705-739; 740; 741-748; 749-750 

<Page 46>

Sec. 2 Issuer "A" Record 

General Field Descriptions 

The second record on the file must be an Issuer "A" Record. 

The Issuer "A" Record identifies the person making payments. The issuer will be held responsible for the completeness, accuracy, and timely submission of electronic files. Examples of an Issuer include: 

• Recipient of mortgage payments 
• Recipient of student loan interest payments 
• Educational institution 
• Broker 
• Person reporting a real estate transaction 
• Barter exchange 
• Creditor 
• Trustee or issuer of any IRA or MSA plan 
• Lender who acquires an interest in secured property or who has a reason to know the property has been abandoned • A transmitter may include Payee "B" Records for more than one issuer in a file; however, each group of "B" Records must be preceded by an "A" Record and followed by an End of Issuer "C" Record. A single file may contain different types of returns, but the types of returns cannot be intermingled. A separate "A" Record is required for each issuer and each type of return being reported. 
• The number of "A" Records depends on the number of issuers and the different types of returns being reported. Do not submit separate "A" Records for each payment amount being reported. For example, if an issuer is filing Form 1099-DIV to report Amount Codes 1, 2, and 3, all three amount codes should be reported under one "A" Record, not three separate "A" Records. 
• The maximum number of "A" Records allowed in a file is 99,000. All records must be a fixed length of 750 positions. All alpha characters entered in the "A" Record must be upper case. 
• For all fields marked "Required," the transmitter must provide the information described under General Field Description. For those fields not marked "Required," a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length. 

<Page 47>

Record Name: Issuer "A" Record 

Field Position 1 
Field Title Record Type 
Length 1 
General Field Description Required. Enter an "A." 
Field Position 2-5 
Field Title Payment Year 
Length 4 
General Field Description Required. Enter "2023." If reporting prior year data, report the year which applies (2022, 2021, etc.). 
Field Position 6 
Field Title Combined Federal/ State Filing Program 
Length 1 
General Field Description Required for CF/SF Program. 
Enter "1" if approved and submitting information as part of the CF/SF Program or if submitting a test file to obtain approval for the CF/SF Program. Otherwise, enter a blank. 
Note 1: If the Issuer "A" Record is coded for CF/SF Program, there must be coding in the Payee "B" Records and the State Totals "K" Records. 
Note 2: If "1" is entered in this field position, be sure to code the Payee "B" Records with the appropriate state code. Refer to Part A. Sec. 12, Table 1, Participating States and Codes, for further information. 
Field Position 7-11 
Field Title Blank 
Length 5 
General Field Description Enter blanks. 
Field Position 12-20 
Field Title Issuer Taxpayer Identification Number (TIN) 
Length 9 
General Field Description Required. Enter the valid nine-digit taxpayer identification number assigned to the issuer. Do not enter blanks, hyphens, or alpha characters. Filling the field with all zeros, ones, twos, etc., will result in an incorrect TIN. 
Note: For foreign entities that are not required to have a TIN, this field must be blank; however, the Foreign Entity Indicator, position 52 of the "A" Record, must be set to "1". 
Field Position 21-24 
Field Title Issuer Name Control 
Length 4 
General Field Description Enter the four characters of the name control or enter blanks. See Part E. Exhibit 1, Name Control. 
Field Position 25 
Field Title Last Filing Indicator 
Length 1 
General Field Description Enter "1" if this is the last year this issuer name and TIN will file information returns electronically or on paper. Otherwise, enter a blank.

<Page 48>

Field Position 26-27 
Field Title Type of Return 
Length 2 
General Field Description Required. Enter the appropriate code. Left justify and fill unused positions with blanks. 

TYPE OF RETURN; CODE 
1097-BTC; BT 
1098; 3 
1098-C; X 
1098-E; 2 
1098-F; FP 
1098-Q; QL 
1098-T; 8 
1099-A; 4 
1099-B; B 
1099-C; 5 
1099-CAP; P 
1099-DIV; 1 
1099-G; F 
1099-INT; 6 
1099-K; MC 
1099-LS; LS 
1099-LTC; T 
1099-MISC; A 
1099-NEC; NE 
1099-OID; D 
1099-PATR; 7 
1099-Q; Q 
1099-R; 9 
1099-S; S 
1099-SA; M 
1099-SB; SB 
3921; N 
3922; Z 
5498; L 
5498-ESA; V 
5498-SA; K 
W-2G; W

<Page 49>

Field Position 28-45 
Field Title Amount Codes 
Length 18 
General Field Description Required. Enter the appropriate amount code(s) for the type of return being reported. In most cases, the box numbers on paper information returns correspond with the amount codes used to file electronically. However, if discrepancies occur, Publication 1220 governs for filing electronically. Enter the amount codes in ascending sequence; numeric characters followed by alphas. Left justify the information and fill unused positions with blanks. 
Note: A type of return and an amount code must be present in every Issuer "A" Record even if no money amounts are being reported. For a detailed explanation of the information to be reported in each amount code, refer to the appropriate paper instructions for each form. 

Amount Codes
Form 1097-BTC, Bond Tax Credit 
For Reporting Payments on Form 1097-BTC: 

Amount Type; Amount Code 
Total Aggregate; 1 
January payments; 2 
February payments; 3 
March payments; 4 
April payments; 5 
May payments; 6 
June payments; 7 
July payments; 8 
August payments; 9 
September payments; A 
October payments; B 
November payments; C 
December payments; D 

<Page 50>

Amount Codes 
Form 1098, Mortgage Interest Statement 
For Reporting Payments on Form 1098: 

Amount Type Mortgage interest received from issuer(s)/borrower(s) 
Amount Code 1 
Amount Type Points paid on the purchase of a principal residence 
Amount Code 2 
Amount Type Refund or credit of overpaid interest 
Amount Code 3 
Amount Type Mortgage Insurance Premium 
• If section 163(h)(3)(E) applies for 2023, enter the total premiums of $600 or more paid (received) in 2023. 
• If section 163(h)(3)(E) does not apply for 2023 leave this box blank. 
Future developments - For the latest information about developments related to Form 1098 and its instructions, such as legislation enacted after they were published, go to 
 https://www.irs.gov/forms-pubs/form-1098-mortgage-
interest-statement. 
Amount Code 4 
Amount Type Blank (Filer's use) 
Amount Code 5 
Amount Type Outstanding Mortgage Principal 
Amount Code 6 

Amount Codes
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes 
For Reporting Payments on Form 1098-C: 

Amount Type; Amount Code 
Gross proceeds from sales; 4 
Value of goods or services in exchange for a vehicle; 6 

Note: If reporting other than "Gross proceeds from sales" or "Value of goods or services in exchange for a vehicle," use Type of Return Code "X" in field positions 26-27 and Amount Code 4 in field position 28 of the "A" Record. All payment amount fields in the Payee "B" record will contain zeros. 

<Page 51>

Amount Code 
Form 1098-E, Student Loan Interest Statement 
For Reporting Payments on Form 1098-E: 

Amount Type; Amount Code 
Student loan interest received by the lender; 1 

Amount Codes 
Form 1098-F, Fines, Penalties and Other Amounts 
For Reporting Payments on Form 1098-F: 

Amount Type; Amount Code 
Total amount required to be paid (new paper form box 1); 1 
Amount to be paid for violation or potential violation; 2 
Restitution/remediation amount; 3 
Compliance amount; 4 

Amount Codes 
Form 1098-Q, Qualifying Longevity Annuity Contract Information 
For Reporting Payments on Form 1098-Q: 

Amount Type; Amount Code 
January payments; 1 
February payments; 2 
March payments; 3 
April payments; 4 
May payments; 5 
June payments; 6 
July payments; 7 
August payments; 8 
September payments; 9 
October payments; A 
November payments; B 
December payments; C 
Total premiums; D 
Annuity amount on start date; E 
FMV of QLAC; F 

<Page 52>

Amount Codes 
Form 1098-T, Tuition Statement 
For Reporting Payments on Form 1098-T: 

Amount Type; Amount Code 
Payments received for qualified tuition and related expenses; 1 
Adjustments made for prior year; 3 
Scholarships or grants; 4 
Adjustments to scholarships or grants for a prior year; 5 
Reimbursements or refunds of qualified tuition and related expenses from an insurance contract; 7 

Note: Amount Codes 3 and 5 are assumed to be negative. It is not necessary to code with an over punch or dash to indicate a negative reporting. 

Amount Codes 
Form 1099-A, Acquisition or Abandonment of Secured Property 
For Reporting Payments on Form 1099-A: 

Amount Type; Amount Code 
Balance of principal outstanding; 2 
Fair market value of the property; 4 

<Page 53>

Amount Codes 
Form 1099-B, Proceeds From Broker and Barter Exchange Transactions 
For Reporting Payments on Form 1099-B: 

Amount Type; Amount Code 
Proceeds (For forward contracts, See Note 1); 2 
Cost or other basis; 3 
Federal income tax withheld (backup withholding). Do not report negative amounts.; 4 
Wash Sale Loss Disallowed; 5 
Bartering; 7 
Profit (or loss) realized in 2023 (See Note 2); 9 
Unrealized profit (or loss) on open contracts 12/31/2022 (See Note 2); A 
Unrealized profit (or loss) on open contracts 12/31/2023 (See Note 2); B 
Aggregate profit (or loss); C 
Accrued Market Discount; D 

Note 1: The payment amount field associated with Amount Code 2 may be used to report a loss from a closing transaction on a forward contract. Refer to the "B" Record - General Field Descriptions and Record Layouts - Payment Amount Fields, for instructions on reporting negative amounts. 

Note 2: Payment amount fields 9, A, B, and C are used for the reporting of regulated futures or foreign currency contracts. 

Amount Codes 
Form 1099-C, Cancellation of Debt 
For Reporting Payments on Form 1099-C: 

Amount Type; Amount Code 
Amount of debt discharged; 2 
Interest included in Amount Code 2; 3 
Fair market value of property. Use only if a combined Form 1099-A and 1099-C is being filed.; 7 

<Page 54>

Amount Code 
Form 1099-CAP, Changes in Corporate Control and Capital Structure 
For Reporting Payments on Form 1099-CAP: 

Amount Type; Amount Code 
Aggregate amount received; 2 

Amount Codes 
Form 1099-DIV, Dividends and Distributions 
For Reporting Payments on Form 1099-DIV: 

Amount Type; Amount Code 
Total ordinary dividends; 1 
Qualified dividends; 2 
Total capital gain distribution; 3 
Section 199A Dividends; 5 
Unrecaptured Section 1250 gain; 6 
Section 1202 gain; 7 
Collectibles (28%) rate gain; 8 
Non-dividend distributions; 9 
Federal income tax withheld; A 
Investment expenses; B 
Foreign tax paid; C 
Cash liquidation distributions; D 
Non-cash liquidation distributions; E 
Exempt interest dividends; F 
Specified private activity bond interest dividends; G 
Section 897 Ordinary Dividends; H 
Section 897 Capital Gains; J 

<Page 55>

Amount Codes
Form 1099-G, Certain Government Payments 
For Reporting Payments on Form 1099-G: 

Amount Type; Amount Code 
Unemployment compensation; 1 
State or local income tax refunds, credits, or offsets; 2 
Federal income tax withheld (backup withholding or voluntary withholding on unemployment compensation of Commodity Credit Corporation Loans or certain crop disaster payments); 4 
Reemployment Trade Adjustment Assistance (RTAA) programs; 5 
Taxable grants; 6 
Agriculture payments; 7 
Market gain; 9 

Amount Codes 
Form 1099-INT, Interest Income 
For Reporting Payments on Form 1099-INT: 

Amount Type; Amount Code 
Interest income not included in Amount Code 3; 1 
Early withdrawal penalty; 2 
Interest on U.S. Savings Bonds and Treasury obligations; 3 
Federal income tax withheld (backup withholding); 4 
Investment expenses; 5 
Foreign tax paid; 6 
Tax-exempt interest; 8 
Specified private activity bond; 9 
Market discount; A 
Bond premium; B 
Bond premium on tax exempt bond; D 
Bond premium on Treasury obligation; E 

<Page 56>

Amount Codes 
Form 1099-K, Payment Card and Third Party Network Transactions 
For Reporting Payments on Form 1099-K: 

Amount Type; Amount Code 
Gross amount of payment card/third party network transactions; 1 
Card not present transactions; 2 
Federal Income tax withheld; 4 
January payments; 5 
February payments; 6 
March payments; 7 
April payments; 8 
May payments; 9 
June payments; A 
July payments; B 
August payments; C 
September payments; D 
October payments; E 
November payments; F 
December payments; G 

Amount Code 
Form 1099-LS, Reportable Life Insurance Sale 
For Reporting Payments on Form 1099-LS: 

Amount Type; Amount Code 
Amount paid to payment recipient; 1 

Amount Codes 
Form 1099-LTC, Long-Term Care and Accelerated Death Benefits 
For Reporting Payments on Form 1099-LTC: 

Amount Type; Amount Code 
Gross long-term care benefits paid; 1 
Accelerated death benefits paid; 2 

<Page 57>

Amount Codes 
Form 1099-MISC, Miscellaneous Information 

Note 1: If only reporting a direct sales indicator (see "B" Record field position 547), use Type of Return "A" in field positions 26-27, and Amount Code 1 in field position 28 of the Issuer "A" Record. All payment amount fields in the Payee "B" Record will contain zeros. 

Note 2: Do not report timber royalties under a "pay-as-cut" contract; these must be reported on Form 1099-S 

For Reporting Payments on Form 1099-MISC: 

Amount Type; Amount Code 
Rents; 1 
Royalties (See Note 2); 2 
Other income; 3 
Federal income tax withheld (backup withholding or withholding on Indian gaming profits); 4 
Fishing boat proceeds; 5 
Medical and health care payments; 6 
Substitute payments in lieu of dividends or interest; 8 
Crop insurance proceeds; A 
Excess golden parachute payment; B 
Gross proceeds paid to an attorney in connection with legal services; C 
Section 409A deferrals; D 
Section 409A income; E 
Fish Purchased for resale; F 
Prior Year Nonemployee Compensation (NEC) (TY2019 and earlier) Note: "T" Record Field Position 6 must contain a P; G 

Amount Codes 
Form 1099-NEC, Nonemployee Compensation 
For Reporting Payments on Form 1099-NEC: (Tax Year 2020 and future only) 

Amount Type; Amount Code 
Nonemployee Compensation; 1 
Federal Income Tax Withheld; 4 

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Amount Codes 
Form 1099-OID, Original Issue Discount 
For Reporting Payments on Form 1099-OID: 

Amount Type; Amount Code 
Original issue discount for 2023; 1 
Other periodic interest; 2 
Early withdrawal penalty; 3 
Federal income tax withheld (backup withholding); 4 
Bond premium; 5 
Original issue discount on U.S. Treasury obligations (allows both positive and negative amounts to be reported); 6 
Investment expenses; 7 
Market discount; A 
Acquisition premium; B 
Tax-Exempt OID; C 

Amount Codes 
Form 1099-PATR, Taxable Distributions Received From Cooperatives 
For Reporting Payments on Form 1099-PATR: 

Amount Type; Amount Code 
Patronage dividends; 1 
Nonpatronage distributions; 2 
Per-unit retain allocations; 3 
Federal income tax withheld (backup withholding); 4 
Redeemed nonqualified notices; 5 
Section 199A(a) deduction; 6 
Qualified Payments (Sec. 199A(b)(7)); B 
Section 199A(a) Qualified items; C 
Section 199A(a) SSTB items; D 
Pass-Through Credits

Investment credit; 7 
Work opportunity credit; 8 
For filer's use for pass-through credits and deduction; A 

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Amount Codes 
Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530) 
For Reporting Payments on Form 1099-Q: 

Amount Type; Amount Code 
Gross distribution; 1 
Earnings (or loss); 2 
Basis; 3 

Amount Codes 
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 
For Reporting Payments on Form 1099-R: 

Amount Type; Amount Code 
Gross distribution; 1 
Taxable amount (see Note 1); 2 
Capital gain (included in Amount Code 2); 3 
Federal income tax withheld; 4 
Employee contributions/designated Roth contributions or insurance premiums; 5 
Net unrealized appreciation in employer's securities; 6 
Other; 8 
Total employee contributions; 9 
Traditional IRA/SEP/SIMPLE distribution or Roth conversion (see Note 2); A 
Amount allocable to IRR within 5 years; B 

Note 1: If the taxable amount cannot be determined, enter a "1" in position 547 of the "B" Record. Payment Amount 2 must contain zeros. 

Note 2: For Form 1099-R, report the Roth conversion or total amount distributed from an IRA, SEP, or SIMPLE in Payment Amount Field A (IRA/SEP/SIMPLE distribution or Roth conversion) of the Payee "B" Record, and generally, the same amount in Payment Amount Field 1 (Gross Distribution). The IRA/SEP/SIMPLE indicator should be set to "1" in field position 548 of the Payee "B" Record. 

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Amount Codes 
Form 1099-S, Proceeds From Real Estate Transactions 
For Reporting Payments on Form 1099-S: 

Amount Type; Amount Code 
Gross proceeds; 2 
Buyer's part of real estate tax; 5 

Note: Include payments of timber royalties made under a "pay-as-cut" contract, reportable under IRC Section 6050N. If timber royalties are being reported, enter "TIMBER" in the description field of the "B" Record. If lump-sum timber payments are being reported, enter "LUMP-SUM TIMBER PAYMENT" in the description field of the "B" record. 

Amount Codes 
Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA 
For Reporting Distributions on Form 1099-SA: 

Amount Type; Amount Code 
Gross distribution; 1 
Earnings on excess contributions; 2 
Fair market value of the account on the date of death; 4 

Amount Codes 
Form 1099-SB, Seller's Investment in Life Insurance Contract 
For Reporting Information on Form 1099-SB: 

Amount Type; Amount Code 
Investment in contract; 1 
Surrender amount; 2 

Amount Codes 
Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 422(b) 
For Reporting Information on Form 3921: 

Amount Type; Amount Code 
Exercise price per share; 3 
Fair market value of share on exercise date; 4 

Amount Codes 
Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) 
For Reporting Information on Form 3922: 

Amount Type; Amount Code 
Fair market value per share on grant date; 3 
Fair market value on exercise date; 4 
Exercise price per share; 5 
Exercise price per share determined as if the option was exercised on the date the option was granted; 8 

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Amount Codes 
Form 5498, IRA Contribution Information 
For Reporting Information on Form 5498: 

Amount Type; Amount Code 
IRA contributions (other than amounts in Amount Codes 2, 3, 4, 8, 9, A, C, and D.) (See Note 1 and 2); 1 
Rollover contributions; 2 
Roth conversion amount; 3 
Recharacterized contributions; 4 
Fair market value of account; 5 
Life insurance cost included in Amount Code 1; 6 
FMV of certain specified assets; 7 
SEP contributions; 8 
SIMPLE contributions; 9 
Roth IRA contributions; A 
RMD amount; B 
Postponed Contribution; C 
Repayments; D 

Note 1: If reporting IRA contributions for a participant in a military operation, see the Instructions for Forms 1099-R and 5498. 

Note 2: Also, include employee contributions to an IRA under a SEP plan but not salary reduction contributions. Don't include employer contributions; these are included in Amount Code 8. 

Amount Codes 
Form 5498-ESA, Coverdell ESA Contribution Information 
For Reporting Information on Form 5498-ESA: 

Amount Type; Amount Code 
Coverdell ESA contributions; 1 
Rollover contributions; 2 

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Amount Codes 
Form 5498-SA, HSA, Archer MSA or Medicare Advantage MSA Information For Reporting Information on Form 5498-SA: 

Amount Type; Amount Code 
Employee or self-employed person's Archer MSA contributions made in 2023 and 2024 for 2023; 1 
Total contributions made in 2023; 2 
Total HSA or Archer MSA contributions made in 2024 for 2023; 3 
Rollover contributions (see Note); 4 
Fair market value of HSA, Archer MSA or Medicare Advantage MSA; 5 

Note: This is the amount of any rollover made to this MSA in 2023 after a distribution from another MSA. For detailed information on reporting, refer to Instructions for Forms 1099-SA and 5498-SA. 

Amount Codes 
Form W-2G, Certain Gambling Winnings 
For Reporting Payments on Form W-2G: 

Amount Type; Amount Code 
Reportable winnings; 1 
Federal income tax withheld; 2 
Winnings from identical wagers; 7 

Field Position 46-51 
Field Title Blank 
Length 6 
General Field Description Enter blanks. 
Field Position 52 
Field Title Foreign Entity Indicator 
Length 1 
General Field Description Enter "1" if the issuer is a foreign entity and income is paid by the foreign entity to a U.S. resident. Otherwise, enter a blank. 
Field Position 53-92 
Field Title First Issuer Name Line 
Length 40 
General Field Description Required. Enter the name of the issuer whose TIN appears in positions 12-20 of the "A" Record. (The transfer agent's name is entered in the Second Issuer Name Line Field, if applicable). Left justify information and fill unused positions with blanks. Delete extraneous information. 
Field Position 93-132 
Field Title Second Issuer Name Line 
Length 40 
General Field Description
If position 133 Transfer (or Paying) Agent Indicator contains a "1", this field must contain the name of the transfer or paying agent. 
If position 133 contains a "0", this field may contain either a continuation of the First Issuer Name Line or blanks. Left justify the information. Fill unused positions with blanks.

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Field Position 133 
Field Title Transfer Agent Indicator 
Length 1 
General Field Description Required. Enter the appropriate numeric code from the table below.

Meaning; Code 
The entity in the Second Issuer Name Line Field is the transfer (or paying) agent.; 1 
The entity shown is not the transfer (or paying) agent (that is, the Second Issuer Name Line Field either contains a continuation of the First Issuer Name Line Field or blanks).; 0 

Field Position 134-173 
Field Title Issuer Shipping Address 
Length 40 
General Field Description Required. If position 133 Transfer Agent Indicator is "1", enter the shipping address of the transfer or paying agent. 
Otherwise, enter the actual shipping address of the issuer. The street address includes street number, apartment or suite number, or P.O. Box address if mail is not delivered to a street address. Left justify the information and fill unused positions with blanks. 
For U.S. addresses, the issuer city, state, and ZIP Code must be reported as 40-, 2-, and 9-position fields, respectively. 
Filers must adhere to the correct format for the issuer city, state, and ZIP Code. 
For foreign addresses, filers may use the issuer city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 52 must contain a "1". 
Field Position 174-213 
Field Title Issuer City 
Length 40 
General Field Required. If the Transfer Agent Indicator in position 133 is a "1", enter the city, town, or post office of the transfer agent. Otherwise, enter issuer city, town, or post office city. 
Don't enter state and ZIP Code information in this field. Left justify the information and fill unused positions with blanks. 
Field Position 214-215 
Field Title Issuer State 
Length 2 
General Field Required. Enter the valid U.S. Postal Service state abbreviation. Refer to Part A, Sec. 13, Table 2, State & U.S. Territory Abbreviations.

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Field Position 216-224 
Field Title Issuer ZIP Code 
Length 9 
General Field Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify the information and fill unused positions with blanks. For foreign countries, alpha characters are acceptable if the filer has entered a "1" in "A" Record, field position 52 Foreign Entity Indicator. 
Field Position 225-239 
Field Title Issuer Telephone Number & Extension 
Length 15 
General Field Enter the issuer's telephone number and extension. Omit hyphens. Left justify the information and fill unused positions with blanks. 
Field Position 240-499 
Field Title Blank 
Length 260 
General Field Enter blanks 
Field Position 500-507 
Field Title Record Sequence Number 
Length 8 
General Field Required. Enter the number of the record as it appears within the file. The record sequence number for the "T" Record will always be "1", since it is the first record on the file and the file can have only one "T" Record. Each record thereafter must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the "T" Record sequence number would appear as "00000001" in the field, the first "A" Record would be "00000002," the first "B" Record, "00000003," the second "B" Record, "00000004" and so on until the final record of the file, the "F" Record. 
Field Position 508-748 
Field Title Blank 
Length 241 
General Field Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Enter blanks or carriage return/line feed (CR/LF) characters. 

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Issuer "A" Record - Record Layout 

Record Type; Payment Year; Combined Federal/State Filing Program; Blank; Issuers Taxpayer Identification Number (TIN); Issuer Name Control 
1; 2-5; 6; 7-11; 12-20; 21-24 
Last Filing Indicator; Type of Return; Amount Codes; Blank; Foreign Entity Indicator; First Issuer Name Line 
25; 26-27; 28-45; 46-51; 52; 53-92 
Second Issuer Name Line; Transfer Agent Indicator; Issuer Shipping Address; Issuer City; Issuer State; Issuer ZIP Code 
93-132; 133; 134-173; 174-213; 214-215; 216-224 
Issuer Telephone Number & Extension; Blank; Record Sequence Number; Blank; Blank or CR/LF 
225-239; 240-499; 500-507; 508-748; 749-750 

Sec. 3 Payee "B" Record 

General Field Descriptions 

The "B" Record contains the payment information from information returns. 

• The record layout for field positions 1 through 543 is the same for all types of returns. 
• Field positions 544 through 750 vary for each type of return to accommodate special fields for individual forms. 
• Allow for all 18 Payment Amount Fields. For the fields not used, enter "0". 
• All records must be a fixed length of 750 positions. 
• All alpha characters must be upper case. 
• Don't use decimal points (.) to indicate dollars and cents. 

For all fields marked "Required," the transmitter must provide the information described under "General Field Description." For those fields not marked "Required," the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length. 

A field is also provided for Special Data Entries. This field may be used to record information required by state or local governments, or for the personal use of the filer. The IRS does not use the data provided in the

<Page 66>

Special Data Entries Field; therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer's option to use the Special Data Entries Field. 

Following the Special Data Entries Field, payment fields have been allocated for State Income Tax Withheld and Local Income Tax Withheld. These fields are for the convenience of filers. The information will not be used by the IRS. 

Adhere to guidelines listed in Sec.12 Combined Federal/State Filing (CF/SF) Program if participating in the program. 

Record Name: Payee "B" Record 

Field Position 1 
Field Title Record Type 
Length 1 
General Field Description Required. Enter "B." 
Field Position 2-5 
Field Title Payment Year 
Length 4 
General Field Description Required. Enter "2023." If reporting prior year data, report the year which applies (2022, 2021, etc.). 
Field Position 6 
Field Title Corrected Return Indicator (See Note) 
Length 1 
General Field Description Required for corrections only. Indicates a corrected return. Enter the appropriate code from the following table.

Definition; Code 
For a one-transaction correction or the first of a two-transaction correction; G 
For a second transaction of a two-transaction correction; C 
For an original return; Blank 

Note: C, G, and non-coded records must be reported using separate Issuer "A" Records. Field Position 7-10 
Field Title Name Control 
Length 4 
General Field Description If determinable, enter the first four characters of the last name of the person whose TIN is being reported in positions 12-20 of the "B" Record. Otherwise, enter blanks. Last names of less than four characters must be left justified and fill the unused positions with blanks. Special characters and embedded blanks must be removed. Refer to Part E. Exhibit 1, Name Control.

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Field Position 11 
Field Title Type of TIN 
Length 1 
General Field Description This field is used to identify the taxpayer identification number (TIN) in positions 12-20 as either an employer identification number (EIN), a social security number (SSN), an individual taxpayer identification number (ITIN) or an adoption taxpayer identification number (ATIN). Enter the appropriate code from the following table: 

TIN; Type of Account; Code 
EIN; A business, organization, some sole proprietors or other entity; 1 
SSN; An individual, including some sole proprietors; 2 
ITIN; An individual required to have a taxpayer identification number but who is not eligible to obtain an SSN return; 2 
ATIN; An adopted individual prior to the assignment of an SSN; 2 
N/A; If the type of TIN is not determinable, enter a blank; Blank 

Field Position 12-20 
Field Title Payee's Taxpayer Identification Number (TIN) 
Length 9 
General Field Description Required. Enter the nine-digit taxpayer identification number of the payee (SSN, ITIN, ATIN, or EIN). Don't enter hyphens or alpha characters. 
If an identification number has been applied for but not received, enter blanks. All zeros, ones, twos, etc., will have the effect of an incorrect TIN. If the TIN is not available, enter blanks. 
Note: If the filer is required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099, refer to General Instructions for Certain Information Returns for reporting instructions.

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Field Position 21-40 
Field Title Issuers Account Number for Payee 
Length 20 
General Field Description Required. If submitting more than one information return of the same type for the same payee. Enter any number assigned by the issuer to the payee that can be used by the IRS to distinguish between information returns. This number must be unique for each information return of the same type for the same payee. If a payee has more than one reporting of the same document type, it is vital that each reporting have a unique account number. For example, if an issuer has three separate pension distributions for the same payee and three separate Forms 1099-R are filed; three separate unique account numbers are required. A payee's account number may be given a unique sequencing number, such as 01, 02, or A, B, etc., to differentiate each reported information return. Don't use the payee's TIN since this will not make each record unique. This information is critical when corrections are filed. This number will be provided with the backup withholding notification and may be helpful in identifying the branch or subsidiary reporting the transaction. The account number can be any combination of alpha, numeric, or special characters. If fewer than 20 characters are used, filers may either left or right justify, filling the remaining positions with blanks. 
Forms 1099-LS and 1099-SB - use this field to report "Policy Number." 
Field Position 41-44 
Field Title Issuers Office Code 
Length 4 
General Field Description Enter the office code of the issuer. Otherwise, enter blanks. For issuers with multiple locations, this field may be used to identify the location of the office submitting the information returns. This code will also appear on backup withholding notices. 
Field Position 45-54 
Field Title Blank 
Length 10 
General Field Description Enter blanks.

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Payment Amount Fields (Must be numeric) 

General Field Description Required. Filers should allow for all payment amounts. For those not used, enter zeros. Each payment field must contain 12 numeric characters. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099-OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. A negative over punch in the unit's position may be used instead of a minus sign, to indicate a negative amount. If a plus sign, minus sign, or negative overpunch is not used, the number is assumed to be positive. Negative over punch cannot be used in PC created files. Payment amounts must be right justified and fill unused positions with zeros. 

Caution: If payment amounts exceed the 12 field positions allotted, a separate Payee "B" Record must be submitted for the remainder. The files cannot be exactly the same to avoid duplicate filing discrepancies. For example: For Form 1099-K reporting 12,000,000,000.00, the first "B" record would show 8,000,000,000.00 and the second "B" record would show 4,000,000,000.00. One substitute Form 1099-K may be sent to the recipient aggregating the multiple Forms 1099-K. 

Field Position 55-66 
Field Title Payment Amount 1* 
Length 12 
 The amount reported in this field represents payments for Amount Code 1 in the "A" Record. 
Field Position 67-78 
Field Title Payment Amount 2* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code 2 in the "A" Record. 
Field Position 79-90 
Field Title Payment Amount 3* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code 3 in the "A" Record. 
Field Position 91-102 
Field Title Payment Amount 4* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code 4 in the "A" Record. 
Field Position 103-114 
Field Title Payment Amount 5* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code 5 in the "A" Record. 
Field Position 115-126 
Field Title Payment Amount 6* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code 6 in the "A" Record. 
Field Position 127-138 
Field Title Payment Amount 7* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code 7 in the "A" Record. 
Field Position 139-150 
Field Title Payment Amount 8* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code 8 in the "A" Record. 
Field Position 151-162 
Field Title Payment Amount 9* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code 9 in the "A" Record. 
Field Position 163-174 
Field Title Payment Amount A* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code A in the "A" Record.

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Field Position 175-186 
Field Title Payment Amount B* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code B in the "A" Record. 
Field Position 187-198 
Field Title Payment Amount C* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code C in the "A" Record. 
Field Position 199-210 
Field Title Payment Amount D* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code D in the "A" Record. 
Field Position 211-222 
Field Title Payment Amount E* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code E in the "A" Record. 
Field Position 223-234 
Field Title Payment Amount F* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code F in the "A" Record. 
Field Position 235-246 
Field Title Payment Amount G* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code G in the "A" Record. 
Field Position 247-258 
Field Title Payment Amount H* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code H in the "A" Record. 
Field Position 259-270 
Field Title Payment Amount J* 
Length 12 
General Field Description The amount reported in this field represents payments for Amount Code J in the "A" Record. 
Field Position 271-286 
Field Title Blank 
Length 16 
General Field Description Enter Blanks 

*Note: If there are discrepancies between the payment amount fields and the boxes on the paper forms, the instructions in this publication must be followed for electronic filing. 

Field Position 287 
Field Title Foreign Country Indicator 
Length 1 
General Field Description If the address of the payee is in a foreign country, enter a "1" in this field. Otherwise, enter blank. When filers use the foreign country indicator, they may use a free format for the payee city, state, and ZIP Code. 
Enter information in the following order: city, province or state, postal code, and the name of the country. Don't enter address information in the First or Second Payee Name Lines.

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Field Position 288-327 
Field Title First Payee Name Line 
Length 40 
General Field Description Required. Enter the name of the payee (preferably last name first) whose taxpayer identification number (TIN) was provided in positions 12-20 of the Payee "B" Record. Left justify the information and fill unused positions with blanks. If more space is required for the name, use the Second Payee Name Line Field. If reporting information for a sole proprietor, the individual's name must always be present on the First Payee Name Line. The use of the business name is optional in the Second Payee Name Line Field. End the First Payee Name Line with a full word. Extraneous words, titles, and special characters (that is, Mr., Mrs., Dr., period, apostrophe) should be removed from the Payee Name Lines. A hyphen (-) and an ampersand (&) are the only acceptable special characters for First and Second Payee Name Lines. 
Note: If a filer is required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099, see the General Instructions for Certain Information Returns for reporting instructions. 
Field Position 328-367 
Field Title Second Payee Name Line 
Length 40 
General Field Description If there are multiple payees (for example, partners, joint owners, or spouses), use this field for those names not associated with the TIN provided in positions 12-20 of the "B" Record, or if not enough space was provided in the First Payee Name Line continue the name in this field. Do not enter address information. It is important that filers provide as much payee information to the IRS as possible to identify the payee associated with the TIN. See the Note under the First Payee Name Line. Left justify the information and fill unused positions with blanks. 
Field Position 368-407 
Field Title Payee Mailing Address 
Length 40 
General Field Description Required. Enter the mailing address of the payee. The street address should include number, street, apartment or suite number, or P.O. Box if mail is not delivered to a street address. Left justify the information and fill unused positions with blanks. 
Don't enter data other than the payee's mailing address. 
Field Position 408-447 
Field Title Blank 
Length 40 
General Field Description Enter blanks. 
Field Position 448-487 
Field Title Payee City 
Length 40 
General Field Description Required. Enter the city, town or post office. Enter APO or FPO if applicable. Don't enter state and ZIP Code information in this field. Left justify the information and fill unused positions with blanks. 
Field Position 488-489 
Field Title Payee State 
Length 2 
General Field Description Required. Enter the valid U.S. Postal Service state abbreviations for states or the appropriate postal identifier (AA, AE, or AP). Refer to Part A. Sec.13, Table 2, State & U.S. Territory Abbreviations.

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Field Position 490-498 
Field Title Payee ZIP Code 
Length 9 
General Field Description Required. Enter the valid ZIP Code (nine-digit or five-digit) assigned by the U.S. Postal Service. 
For foreign countries, alpha characters are acceptable if the filer has entered a "1" in the Foreign Country Indicator, located in position 287 of the "B" Record. If only the first five digits are known, left justify the information and fill the unused positions with blanks. 
Field Position 499 
Field Title Blank 
Length 1 
General Field Description Enter blank. 
Field Position 500-507 
Field Title Record Sequence Number 
Length 8 
General Field Description Required. Enter the number of the record as it appears within the file. The record sequence number for the "T" Record will always be 1 since it is the first record on the file and the file can have only one "T" Record in a file. Each record, thereafter, must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the "T" Record sequence number would appear as "00000001" in the field, the first "A" Record would be "00000002," the first "B" Record, "00000003," the second "B" Record, "00000004", and so on until the final record of the file, the "F" Record. 
Field Position 508-543 
Field Title Blank 
Length 36 
General Field Description Enter blanks. 

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Standard Payee "B" Record Format For All Types of Returns, Positions 1-543 

Record Type; Payment Year; Corrected Return Indicator; Name Control; Type of TIN; Payee's TIN 
1; 2-5; 6; 7-10; 11; 12-20 
Issuers Account Number for Payee; Issuers Office Code; Blank; Payment Amount 1; Payment Amount 2; Payment Amount 3 
21-40; 41-44; 45-54; 55-66; 67-78; 79-90
Payment Amount 4; Payment Amount 5; Payment Amount 6; Payment Amount 7; Payment Amount 8; Payment Amount 9 
91-102; 103-114; 115-126; 127-138; 139-150; 151-162 
Payment Amount A; Payment Amount B; Payment Amount C; Payment Amount D; Payment Amount E; Payment Amount F 
163-174; 175-186; 187-198; 199-210; 211-222; 223-234 
Payment Amount G; Payment Amount H; Payment Amount J; Blank; Foreign Country Indicator; First Payee Name Line 
235-246; 247-258; 259-270; 271-286; 287; 288-327 
Second Payee Name Line; Payee Mailing Address; Blank; Payee City; Payee State; Payee Zip Code 
328-367; 368-407; 408-447; 448-487; 488-489; 490-498 
Blank; Record Sequence Number; Blank
499; 500-507; 508-543 

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The following sections define the field positions for the different types of returns in the Payee "B" Record (positions 544-750): 

Section; Form; Section; Form 
1; 1097-BTC; 17; 1099- LTC 
2; 1098; 18; 1099- MISC* 
3; 1098-C; 19; 1099-NEC* 
4; 1098-E; 20; 1099-OID* 
5; 1098-F; 21; 1099-PATR* 
6; 1098-Q; 22; 1099-Q 
7; 1098-T; 23; 1099-R* 
8; 1099-A; 24; 1099-S 
9; 1099-B*; 25; 1099-SA 
10; 1099-C; 26; 1099-SB 
11; 1099-CAP; 27; 3921 
12; 1099-DIV*; 28; 3922 
13; 1099-G*; 29; 5498* 
14; 1099-INT*; 30; 5498-ESA 
15; 1099-K*; 31; 5498-SA 
16; 1099-LS; 32; W-2G 
* These forms may be filed through the Combined Federal/State Filing (CF/SF) Program. The IRS will forward these records to participating states for filers who have been approved for the program. 

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(1) Payee "B" Record - Record Layout Positions 544-750 for Form 1097-BTC 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title Issuer Indicator 
Length 1 
General Field Description Required. Enter the appropriate indicator from the table below: 

Usage; Indicator 
Issuer of bond or its agent filing initial 2024 Form 1097-BTC for credit being reported; 1 
An entity that received a 2023 Form 1097-BTC for credit being reported; 2 

Field Position 548-555 
Field Title Blank 
Length 8 
General Field Description Enter blanks. 
Field Position 556 
Field Title Code 
Length 1 
General Field Description Required. Enter the appropriate alpha indicator from the table below: 

Usage; Indicator 
Account number; A 
CUSIP number; C 
Unique identification number, not an account/CUSIP number, such as a self-provided identification number; O 

Field Position 557-559 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 560-598 
Field Title Unique Identifier 
Length 39 
General Field Description Enter the unique identifier assigned to the bond. This can be an alphanumeric identifier such as the CUSIP number. Right justify the information and fill unused positions with blanks. 
Field Position 599-601 
Field Title Bond Type 
Length 3 
General Field Description Required. Enter the appropriate indicator from the table. 

Usage; Indicator 
Clear renewable Energy Bond; 101 
Other; 199 

Field Position 602-662 
Field Title Blank 
Length 61 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. You may enter comments here. If this field is not used, enter blanks. 
Field Position 723-748 
Field Title Blank 
Length 26 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 76>

Payee "B" Record - Record Layout Positions 544-750 for Form 1097-BTC 

Blank; Issuer Indicator; Blank; Code; Blank; Unique Identifier 
544-546; 547; 548-555; 556; 557-559; 560-598 
Bond Type; Blank; Special Data Entries; Blank; Blank or CR/LF 
599-601; 602-662; 663-722; 723-748; 749-750 

(2) Payee "B" Record - Record Layout Positions 544-750 for Form 1098 

Field Position 544-551 
Field Title Mortgage Origination Date 
Length 8 
General Field Description Enter the date of the Mortgage Origination in YYYYMMDD format (for example, January 5, 2023, would be 20230105). 
Field Position 552 
Field Title Property Securing Mortgage Indicator 
Length 1 
General Field Description Enter "1" if Property Securing Mortgage is the same as issuer/borrowers’ address. Otherwise enter a blank. 
Field Position 553-591 
Field Title Property Address or Description Securing Mortgage 
Length 39 
General Field Description Enter the address or description of the property securing the mortgage if different than the issuer/borrowers’ address. Left justify and fill with blanks. 
Field Position 592-630 
Field Title Other 
Length 39 
General Field Description Enter any other item you wish to report to the issuer. Examples include: 
• Continuation of Property Address Securing Mortgage 
• Continuation of Legal Description of Property 
• Real estate taxes 
• Insurance paid from escrow 
• If you're a collection agent, the name of the person for whom you collected the interest 
This is a free format field. If this field is not used, enter blanks. 
You don't have to report to the IRS any information provided in this box. 
Left justify and fill with blanks. 

Option: FIRE will allow Field Positions 553-591 and Field Positions 592-630 to be combined as continuous space for reporting ‘Property address or description of property securing the mortgage beginning at Field Position 553 continuing through 630. 

<Page 77>

Field Position 631-669 
Field Title Blank 
Length 39 
General Field Description Enter blanks. 
Field Position 670-673 
Field Title Number of Mortgaged Properties 
Length 4 
General Field Description If more than one property securing the mortgage, enter the total number of properties secured by this mortgage. If less than two (2), enter blanks. Valid values are 0000 - 9999. 
Field Position 674-722 
Field Title Special Data Entries 
Length 49 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for the filing requirements. If this field is not use, enter blanks. 
Field Position 723-730 
Field Title Mortgage Acquisition Date 
Length 8 
General Field Description Enter the date in format YYYYMMDD if the recipient/lender acquired the mortgage in 2023, show the date of acquisition (for example, January 5, 2023, would be 20230105). 
Field Position 731-748 
Field Title Blank 
Length 18 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed characters (CR/LF). 

Payee "B" Record - Record Layout Positions 544-750 for Form 1098 

Mortgage Origination Date; Property Securing Mortgage Indicator; Property Address or Description Securing Mortgage; Other; Blank 
544-551; 552; 553-591; 592-630; 631-669 
Number of Mortgaged Properties; Special Data Entries; Mortgage Acquisition Date; Blank; Blank or CR/LF 
670-673; 674-722; 723-730; 731-748; 749-750 

<Page 78>

(3) Payee "B" Record - Record Layout Positions 544-750 for Form 1098-C 

Field Position 544-545 
Field Title Blank 
Length 2 
General Field Description Enter blanks. 
Field Position 546 
Field Title Transaction Indicator 
Length 1 
General Field Description Enter "1" if the amount reported in Payment Amount Field 4 is an arm's length transaction to an unrelated party. Otherwise, enter a blank. 
Field Position 547 
Field Title Transfer After Improvements Indicator 
Length 1 
General Field Description Enter "1" if the vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use. 
Otherwise, enter a blank. 
Field Position 548 
Field Title Transfer Below Fair Market Value Indicator 
Length 1 
General Field Description Enter "1" if the vehicle is transferred to a needy individual for significantly below fair market value. Otherwise, enter a blank. 
Field Position 549-552 
Field Title Year 
Length 4 
General Field Description Enter the year of the vehicle in YYYY format. 
Field Position 553-565 
Field Title Make 
Length 13 
General Field Description Enter the Make of the vehicle. Left justify the information and fill unused positions with blanks. 
Field Position 566-587 
Field Title Model 
Length 22 
General Field Description Enter the Model of the vehicle. Left justify the information and fill unused positions with blanks. 
Field Position 588-612 
Field Title Vehicle or Other Identification Number 
Length 25 
General Field Description Enter the vehicle or other identification number of the donated vehicle. Left justify the information and fill unused positions with blanks. 
Field Position 613-651 
Field Title Vehicle Description 
Length 39 
General Field Description Enter a description of material improvements or significant intervening use and duration of use. Left justify the information and fill unused positions with blanks. 
Field Position 652-659 
Field Title Date of Contribution 
Length 8 
General Field Description Enter the date the contribution was made to an organization, in YYYYMMDD format (for example, January 5, 2023, would be 20230105). 
Field Position 660 
Field Title Donee Indicator 
Length 1 
General Field Description Enter the appropriate indicator from the following table to report if the donee of the vehicle provides goods or services in exchange for the vehicle. 

Usage; Indicator 
Donee provided goods or services; 1 
Donee did not provide goods or services; 2 

Field Position 661 
Field Title Intangible Religious Benefits Indicator 
Length 1 
General Field Description Enter "1" if only intangible religious benefits were provided in exchange for the vehicle. Otherwise, enter a blank. 
Field Position 662 
Field Title Deduction $500 or Less Indicator 
Length 1 
General Field Description Enter "1" if under the law the donor cannot claim a deduction of more than $500 for the vehicle. Otherwise, enter a blank.

<Page 79>

Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description You may enter odometer mileage here. Enter as 7 numeric characters. The remaining positions of this field may be used to record information for state and local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for the filing requirements. If this field is not used, enter blanks. 
Field Position 723-730 
Field Title Date of Sale 
Length 8 
General Field Description Enter the date of sale, in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
Field Position 731-746 
Field Title Goods and Services 
Length 16 
General Field Description Enter a description of any goods and services received for the vehicle. Otherwise, enter blanks. Left justify information and fill unused positions with blanks. 
Field Position 747-748 
Field Title Blank 
Length 2 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1098-C 

Blank ; Transaction Indicator; Transfer After Improvements Indicator; Transfer Below Fair Market Value Indicator; Year; Make 
544-545; 546; 547; 548; 549-552; 553-565 
Model; Vehicle or Other Identification Number; Vehicle Description; Date of Contribution; Donee Indicator; Intangible Religious Benefits Indicator 
566-587; 588-612; 613-651; 652-659; 660; 661 
Deduction $500 or Less Indicator; Special Data Entries; Date of Sale; Goods and Services; Blank; Blank or CR/LF 
662; 663-722; 723-730; 731-746; 747-748; 749-750 

<Page 80>

(4) Payee "B" Record - Record Layout Positions 544-750 for Form 1098-E 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title Origination Fees/ Capitalized Interest Indicator 
Length 1 
General Field Description Enter "1" if the amount reported in Payment Amount Field 1 does not include loan origination fees and/or capitalized interest made before September 1, 2004. Otherwise, enter a blank. 
Field Position 548-662 
Field Title Blank 
Length 115 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for the filing requirements. If this field is not used, enter blanks. 
Field Position 723-748 
Field Title Blank 
Length 26 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1098-E 

Blank; Origination Fees/ Capitalized Interest Indicator; Blank; Special Data Entries; Blank; Blank or CR/LF 
544-546; 547; 548-662; 663-722; 723-748; 749-750 

<Page 81>

(5) Payee "B" Record - Record Layout Positions 544-750 for Form 1098-F 

Field Position 544-551 
Field Title Date of Order/Agreement 
Length 8 
General Field Description Enter the date the order or agreement became binding under applicable law as YYYYMMDD (for example, January 5, 2023, would be 20230105). 
Field Position 552-590 
Field Title Court or entity 
Length 39 
General Field Description Enter the jurisdiction for the fines, penalties, or other amounts being assessed, if applicable. 
Field Position 591-629 
Field Title Case number 
Length 39 
General Field Description Enter the case number assigned to the order or agreement, if applicable. 
Field Position 630-668 
Field Title Case name or name of the parties to suit, order or agreement 
Length 39 
General Field Description Enter a case name or names of the parties to the suit, order or agreement. 
Field Position 669-673 
Field Title Payment Code 
Length 5 
General Field Description Enter one or more of the following payment codes if applicable. Field can be blank. 

Usage; Indicator 
Multiple Payments; A 
Multiple issuers/defendants; B 
Multiple payees; C 
Provision of services or provision of property acquired; D 
Payment amount not identified; E 

Field Position 674-733 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for the filing requirements. If this field is not used, enter blanks. 
Field Position 734-748 
Field Title Blank 
Length 15 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1098-F 

Date of order/agreement; Court or entity; Case number; Case name or name of the parties to suit, order, or agreement; Payment Code 
544-551; 552-590; 591-629; 630-668; 669-673 
Special Data Entries; Blank; Blank or CR/LF 
674-733; 734-748; 749-750 

<Page 82>

(6) Payee "B" Record - Record Layout Positions 544-750 for Form 1098-Q 

Field Position; Field Title; Length; General Field Description 
544-545; Blank; 2; Enter blanks.
546-553; Annuity Start Date; 8; Enter the annuity start date in YYYYMMDD format. If the payments have not started, show the annuity amount payable on start date in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
554; Start date may be accelerated Indicator; 1; Enter "1" if payments have not yet started and the start date may be accelerated. Otherwise, enter a blank. 

Note: For field positions 555-578, enter the date of the premium paid each month. If there is more than one payment per month, enter the date of the last payment in the month. The payment amount box for that month will include the total payments for the month. 

Field Position; Field Title; Length; General Field Description 
555-556; January; 2; Enter a two-digit number 01-31. Otherwise, enter blanks. 
557-558; February; 2; Enter a two-digit number 01-28. Otherwise, enter blanks. 
559-560; March; 2; Enter a two-digit number 01-31. Otherwise, enter blanks. 
561-562; April; 2; Enter a two-digit number 01-30. Otherwise, enter blanks. 
563-564; May; 2; Enter a two-digit number 01-31. Otherwise, enter blanks. 
565-566; June; 2; Enter a two-digit number 01-30. Otherwise, enter blanks. 
567-568; July; 2; Enter a two-digit number 01-31. Otherwise, enter blanks. 
569-570; August; 2; Enter a two-digit number 01-31. Otherwise, enter blanks. 
571-572 ; September; 2; Enter a two-digit number 01-30. Otherwise, enter blanks. 
573-574; October; 2; Enter a two-digit number 01-31. Otherwise, enter blanks. 
575-576; November; 2; Enter a two-digit number 01-30. Otherwise, enter blanks. 
577-578; December; 2; Enter a two-digit number 01-31. Otherwise, enter blanks. 
579; Blank; 1; Enter a blank. 
580-618; Name of Plan; 39; If the contract was purchased under a plan, enter the name of the plan. Otherwise, enter blanks. 
619-638; Plan Number; 20; If the contract was purchased under a plan, enter the plan number. Otherwise, enter blanks. 
639-647; Plan Sponsor's Employer Identification Number; 9; If the contract was purchased under a plan, enter the nine-digit employer identification number of the plan sponsor. Otherwise, enter blanks. 
648-748; Blank; 101; Enter blanks.

<Page 83>

749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1098-Q 

Blank; Annuity Start Date; Start day may be accelerated Indicator; January; February; March 
544-545; 546-553; 554; 555-556; 557-558; 559-560 
April; May; June; July; August; September 
561-562; 563-564; 565-566; 567-568; 569-570; 571-572 
October; November; December; Blank; Name of Plan; Plan Number 
573-574; 575-576; 577-578; 579; 580-618; 619-638 
Plan Sponsor's Employer Identification Number; Blank; Blank or CR/LF 
639-647; 648-748; 749-750

<Page 84>

(7) Payee "B" Record - Record Layout Positions 544-750 for Form 1098-T 

Field Position 544 
Field Title Student's taxpayer identification number (TIN Solicitation Certification) 
Length 1 
General Field Description Required. Enter "1" to certify compliance with applicable TIN solicitation requirements regarding individual student when: 
• Educational institution received a TIN from the individual in response to specific solicitation in the current year, a previous year, or the institution obtained the TIN from the student's application for financial aid or other form (whether in the year for which the form is filed or a prior year) and, in either instance, has no reason to believe the TIN on file in the institution's records is incorrect. 
• Educational institution files Form 1098-T with this field blank because it has no record of the student's TIN, but only if the institution made the required written TIN solicitation by December 31 of the calendar year for which the Form 1098-T is being filed. 
Otherwise, leave blank. 
Field Position 545-546 
Field Title Blank 
Length 2 
General Field Description Enter blanks. 
Field Position 547 
Field Title Half-time Student Indicator 
Length 1 
General Field Description Required. Enter "1" if the student was at least a half- time student during any academic period that began in 2023. Otherwise, enter a blank. 
Field Position 548 
Field Title Graduate Student Indicator 
Length 1 
General Field Description Required. Enter "1" if the student is enrolled exclusively in a graduate level program. Otherwise, enter a blank. 
Field Position 549 
Field Title Academic Period Indicator 
Length 1 
General Field Description Enter "1" if the amount in Payment Amount Field 1 or Payment Amount Field 2 includes amounts for an academic period beginning January through March 2023. Otherwise, enter a blank. 
Field Position 550 
Field Title Blank 
Length 1 
General Field Description Enter a blank. 
Field Position 551-662 
Field Title Blank 
Length 112 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for the filing requirements. If this field is not used, enter blanks. 
Field Position 723-748 
Field Title Blank 
Length 26 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 85>

Payee "B" Record - Record Layout Positions 544-750 for Form 1098-T 

Student's taxpayer identification number (TIN Solicitation Certification); Blank; Half-time Student Indicator; Graduate Student Indicator; Academic Period Indicator; Blank; Blank 
544; 545-546; 547; 548; 549; 550; 551-662 
Special Data Entries; Blank; Blank or CR/LF
663-722; 723-748; 749-750 

<Page 86>

(8) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-A 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title Personal Liability Indicator 
Length 1 
General Field Description Enter the appropriate indicator from the table below: 

Usage; Indicator 
Borrower was personally liable for repayment of the debt.; 1 
Borrower was not personally liable for repayment of the debt.; Blank 

Field Position 548-555 
Field Title Date of Lender's Acquisition or Knowledge of Abandonment 
Length 8 
General Field Description Enter the acquisition date of the secured property or the date the lender first knew or had reason to know the property was abandoned, in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
Field Position 556-594 
Field Title Description of Property 
Length 39 
General Field Description Enter a brief description of the property. For real property, enter the address, or if the address does not sufficiently identify the property, enter the section, lot and block. For personal property, enter the type, make and model (for example, Car-1999 Buick Regal or Office Equipment). Enter "CCC" for crops forfeited on Commodity Credit Corporation loans. 
If fewer than 39 positions are required, left justify the information and fill unused positions with blanks. 
Field Position 595-662 
Field Title Blank 
Length 68 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for the filing requirements. If this field is not used, enter blanks. 
Field Position 723-748 
Field Title Blank 
Length 26 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1099A 

Blank; Personal Liability Indicator; Date of Lender's Acquisition or Knowledge of Abandonment; Description of Property; Blank; Special Data Entries 
544-546; 547; 548-555; 556-594; 595-662; 663-722 
Blank; Blank or CR/LF 
723-748; 749-750 

<Page 87>

(9) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-B 

Field Position 544 
Field Title Second TIN Notice (Optional) 
Length 1 
General Field Description Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 
Field Position 545 
Field Title Noncovered Security Indicator 
Length 1 
General Field Description Enter the appropriate indicator from the following table, to identify a Noncovered Security. If not a Noncovered Security, enter a blank. 

Usage; Indicator 
Noncovered Security Basis not reported to the IRS; 1 
Noncovered Security Basis reported to the IRS; 2 
Not a Noncovered Security; Blank 

Field Position 546 
Field Title Type of Gain or Loss Indicator 
Length 1 
General Field Description Enter the appropriate indicator from the following table to identify the amount reported in Amount Code 2. Otherwise, enter a blank. 

Usage; Indicator 
Short Term; 1 
Long Term; 2 
Ordinary & Short Term; 3 
Ordinary & Long Term; 4 

Field Position 547 
Field Title Gross Proceeds Indicator 
Length 1 
General Field Description Enter the appropriate indicator from the following table to identify the amount reported in Amount Code 2. Otherwise, enter a blank. 

Usage; Indicator 
Gross proceeds; 1 
Gross proceeds less commissions and option premiums; 2 

Field Position 548-555 
Field Title Date Sold or Disposed 
Length 8 
General Field Description Enter blanks if this is an aggregate transaction. For broker transactions, enter the trade date of the transaction. For barter exchanges, enter the date when cash, property, a credit, or scrip is actually or constructively received in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
Field Position 556-568 
Field Title CUSIP Number 
Length 13 
General Field Description Enter blanks if this is an aggregate transaction. Enter zeros if the number is not available. For broker transactions only, enter the CUSIP (Committee on Uniform Security Identification Procedures) number of the item reported for Amount Code 2 (Proceeds). Right justify the information and fill unused positions with blanks.

<Page 88>

Field Position 569-607 
Field Title Description of Property 
Length 39 
General Field Description
• For broker transactions, enter a brief description of the disposition item (e.g., 100 shares of XYZ Corp). 
• For regulated futures and forward contracts, enter "RFC" or other appropriate description. 
• For bartering transactions, show the services or property provided. 
If fewer than 39 characters are required, left justify information and fill unused positions with blanks. 
Field Position 608-615 
Field Title Date Acquired 
Length 8 
General Field Description Enter the date of acquisition in the format YYYYMMDD (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. Enter blanks if this is an aggregate transaction. 
Field Position 616 
Field Title Loss Not Allowed Indicator 
Length 1 
General Field Description Enter "1" if the recipient is unable to claim a loss on their tax return based on dollar amount in Amount Code 2 (Proceeds). Otherwise, enter a blank. 
Field Position 617 
Field Title Applicable check box of Form 8949 
Length 1 
General Field Description Enter one of the following indicators. Otherwise, enter a blank. 

Usage; Indicator 
Short-term transaction for which the cost or other basis is being reported to the IRS; A 
Short-term transaction for which the cost or other basis is not being reported to the IRS; B 
Long-term transaction for which the cost or other basis is being reported to the IRS; D 
Long-term transaction for which the cost or other basis is not being reported to the IRS; E 
Transaction - if you cannot determine whether the recipient should check box B or Box E on Form 8949 because the holding period is unknown; X 

Field Position 618 
Field Title Applicable checkbox for Collectables 
Length 1 
General Field Description Enter "1" if reporting proceeds from Collectibles. Otherwise enter blank. 
Field Position 619 
Field Title FATCA Filing Requirement Indicator 
Length 1 
General Field Description Enter "1" if there is a FATCA Filing Requirement. Otherwise, enter a blank. 
Field Position 620 
Field Title Applicable Checkbox for QOF 
Length 1 
General Field Description Enter a "1" if reporting proceeds from QOF. Otherwise, enter a blank.

<Page 89>

Field Position 621-662 
Field Title Blank 
Length 42 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description If this field is not used, enter blanks. Report the corporation's name, address, city, state, and ZIP Code in the Special Data Entries field. This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. 
Field Position 723-734 
Field Title State Income Tax Withheld 
Length 12 
General Field Description The payment amount must be right justified, and unused positions must be zero-filled. State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries field. 
Field Position 735-746 
Field Title Local Income Tax Withheld 
Length 12 
General Field Description The payment amount must be right justified, and unused positions must be zero-filled. Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 
Field Position 747-748 
Field Title Combined Federal/State Code 
Length 2 
General Field Description Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code from Part A. Sec. 12, Table 1, Participating States and Codes. Enter blanks for issuers or states not participating in this program. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 90>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-B 

Second TIN Notice (Optional); Noncovered Security Indicator; Type of Gain or Loss Indicator; Gross Proceeds Indicator; Date Sold or Disposed; CUSIP Number 
544; 545; 546; 547; 548-555; 556-568 
Description of Property; Date Acquired; Loss Not Allowed Indicator; Applicable check box of Form 8949; Applicable check box for Collectables; FATCA Filing Requirement Indicator 
569-607; 608-615; 616; 617; 618; 619 
Applicable Checkbox for QOF; Blank; Special Data Entries; State Income Tax Withheld; Local Income Tax Withheld; Combined Federal/State Code 
620; 621-662; 663-722; 723-734; 735-746; 747-748 
Blank or CR/LF
749-750 

(10) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-C 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title Identifiable Event Code 
Length 1 
General Field Description Required. Enter the appropriate indicator from the following table: 

Usage; Indicator 
Bankruptcy; A 
Other Judicial Debt Relief; B 
Statute of limitations or expiration of deficiency period; C 
Foreclosure election; D 
Debt relief from probate or similar proceeding; E 
By agreement; F 
Creditor's debt collection policy; G 
Other actual discharge before identifiable event; H 

Field Position 548-555 
Field Title Date of Identifiable Event 
Length 8 
General Field Description Enter the date the debt was canceled in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes.

<Page 91>

Field Position 556-594 
Field Title Debt Description 
Length 39 
General Field Description Enter a description of the origin of the debt, such as student loan, mortgage, or credit card expenditure. If a combined Form 1099-C and 1099-A is being filed, also enter a description of the property. 
Field Position 595 
Field Title Personal Liability Indicator 
Length 1 
General Field Description Enter "1" if the borrower is personally liable for repayment or enter a blank if not personally liable for repayment. 
Field Position 596-662 
Field Title Blank 
Length 67 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
Field Position 723-748 
Field Title Blank 
Length 26 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-C 

Blank; Identifiable Event Code; Date of Identifiable Event; Debt Description; Personal Liability Indicator; Blank 
544-546; 547; 548-555; 556-594; 595; 596-662 
Special Data Entries; Blank; Blank or CR/LF 
663-722; 723-748; 749-750 

<Page 92>

(11) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-CAP 

Field Position; Field Title; Length; General Field Description 
544-547; Blank; 4; Enter blanks. 
548-555; Date of Sale or Exchange; 8; Enter the date the stock was exchanged for cash, stock in the successor corporation, or other property received in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
556-607; Blank; 52; Enter blanks. 
608-615; Number of Shares Exchanged; 8; Enter the number of shares of the corporation's stock which were exchanged in the transaction. Report whole numbers only. Right justify the information and fill unused positions with zeros. 
616-625; Classes of Stock Exchanged; 10; Enter the class of stock that was exchanged. Left justify the information and fill unused positions with blanks. 
626-662; Blank; 37; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
723-748; Blank; 26; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-CAP 

Blank; Date of Sale or Exchange; Blank; Number of Shares Exchanged; Classes of Stock Exchanged; Blank 
544-547; 548-555; 556-607; 608-615; 616-625; 626-662 
Special Data Entries; Blank; Blank or CR/LF 
663-722; 723-748; 749-750 

<Page 93>

(12) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-DIV 

Field Position; Field Title; Length; General Field Description 

544; Second TIN Notice (Optional); 1; Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 

545-546; Blank; 2; Enter blanks. 

547-586; Foreign Country or U.S. Possession; 40; Enter the name of the foreign country or U.S. possession to which the withheld foreign tax (Amount Code C) applies. Otherwise, enter blanks. 

587; FATCA Filing Requirement Indicator; 1; Enter "1" if there is a FATCA filing requirement. Otherwise, enter a blank. 

588-662; Blank; 75; Enter blanks. 

663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 

723-734; State Income Tax Withheld; 12; State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled.

<Page 94>

735-746; Local Income Tax Withheld; 12; Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 

747-748; Combined Federal/State Code; 2; Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code from Part A. Sec. 12, Table 1, Participating States and Codes. Enter blanks for issuers or states not participating in this program. 

749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-DIV 

Second TIN Notice (Optional); Blank; Foreign Country or U.S. Possession; FATCA Filing Requirement Indicator; Blank; Special Data Entries 
544; 545-546; 547-586; 587; 588-662; 663-772 
State Income Tax Withheld; Local Income Tax Withheld; Combined Federal/State Code Blank or CR/LF 
723-734; 735-746; 747-748; 749-750 

(13) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-G 

Field Position 544 
Field Title Second TIN Notice (Optional) 
Length 1 
General Field Description Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 
Field Position 545-546 
Field Title Blank 
Length 2 
General Field Description Enter blanks.

<Page 95>

Field Position 547 
Field Title Trade or Business Indicator 
Length 1 
General Field Description Enter "1" to indicate the state or local income tax refund, credit, or offset (Amount Code 2) is attributable to income tax that applies exclusively to income from a trade or business. 

Usage; Indicator 
Income tax refund applies exclusively to a trade or business; 1 
Income tax refund is a general tax refund; Blank 

Field Position 548-551 
Field Title Tax Year of Refund 
Length 4 
General Field Description Enter the tax year for which the refund, credit, or offset (Amount Code 2) was issued. The tax year must reflect the tax year for which the refund was made, not the tax year of Form 1099-G. The tax year must be in four-position format of YYYY (for example, 2015). The valid range of years for the refund is 2013 through 2022. 
Note: This data is not considered prior year data since it is required to be reported in the current tax year. Don't enter "P" in the field position 6 of Transmitter "T" Record. 
Field Position 552-662 
Field Title Blank 
Length 111 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description You may enter your routing and transit number (RTN) here. This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
Field Position 723-734 
Field Title State Income Tax Withheld 
Length 12 
General Field Description State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 735-746 
Field Title Local Income Tax Withheld 
Length 12 
General Field Description Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 747-748 
Field Title Combined Federal/ State Code 
Length 2 
General Field Description Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Refer to Part A. Sec. 12, Table 1, Participating States and Codes. For those issuers or states not participating in this program, enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 96>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-G 

Second TIN Notice (Optional); Blank; Trade or Business Indicator; Tax Year of Refund; Blank; Special Data Entries 
544; 545-546; 547; 548-551; 552-662; 663-722 
State Income Tax Withheld; Local Income Tax Withheld; Combined Federal/State Code; Blank or CR/LF 
723-734; 735-746; 747-748; 749-750 

<Page 97>

(14) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-INT 

Field Position; Field Title; Length; General Field Description 
544; Second TIN Notice (Optional); 1; Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 
545-546; Blank; 2; Enter blanks. 
547-586; Foreign Country or U.S. Possession; 40; Enter the name of the foreign country or U.S. possession to which the withheld foreign tax (Amount Code 6) applies. Otherwise, enter blanks. 
587-599; CUSIP Number; 13; Enter CUSIP Number. If the tax-exempt interest is reported in the aggregate for multiple bonds or accounts, enter VARIOUS. Right justify the information and fill unused positions with blanks. 
600; FATCA Filing Requirement Indicator; 1; Enter "1" if there is a FATCA filing requirement. Otherwise, enter a blank. 
601-662; Blank; 62; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. You may enter your routing and transit number (RTN) here. If this field is not used, enter blanks. 
723-734; State Income Tax Withheld; 12; State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified and unused positions zero-filled. 
735-746; Local Income Tax Withheld; 12; Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified and unused positions zero-filled. 
747-748; Combined Federal/State Code; 2; Enter the valid state code for the CF/SF Program if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Refer to Part A. Sec. 12, Table 1, Participating States and Codes. For those issuers or states not participating in this program, enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 98>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-INT 

Second TIN Notice (Optional); Blank; Foreign Country or U.S. Possession; CUSIP Number; FATCA Filing Requirement Indicator; Blank 
544; 545-546; 547-586; 587-599; 600; 601-662 
Special Data Entries; State Income Tax Withheld; Local Income Tax Withheld; Combined Federal/State Code; Blank or CR/LF 
663-722; 723-734; 735-746; 747-748; 749-750 

(15) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-K 

Field Position 544 
Field Title Second TIN Notice (Optional) 
Length 1 
General Field Description Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 
Field Position 545-546 
Field Title Blank 
Length 2 
General Field Description Enter blanks. 
Field Position 547 
Field Title Type of Filer Indicator 
Length 1 
General Field Description Required. Enter the appropriate indicator from the following table. 

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

Field Position 548 
Field Title Type of Payment Indicator 
Length 1 
General Field Description Required. Enter the appropriate indicator from the following table. 

Usage; Indicator 
Payment Card Payment; 1 
Third Party Network Payment; 2 

Field Position 549-561 
Field Title Number of Payment Transactions 
Length 13 
General Field Description Required. Enter the number of payment transactions. Don't include refund transactions. 
Right justify the information and fill unused positions with zeros. 
Field Position 562-564 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 565-604 
Field Title Payment Settlement Entity's Name and Phone Number 
Length 40 
General Field Description Enter the payment settlement entity's name and phone number if different from the filer's name. Otherwise, enter blanks. Left justify the information and fill unused positions with blanks.

<Page 99>

Field Position 605-608 
Field Title Merchant Category Code (MCC) 
Length 4 
General Field Description Required. Enter the Merchant Category Code (MCC). All MCCs must contain four numeric characters. If no code is provided, fill unused positions with zeros. 
Field Position 609-662 
Field Title Blank 
Length 54 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. You may enter your routing and transit number (RTN) here. If this field is not used, enter blanks. 
Field Position 723-734 
Field Title State Income Tax Withheld 
Length 12 
General Field Description State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 735-746 
Field Title Local Income Tax Withheld 
Length 12 
General Field Description Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 747-748 
Field Title Combined Federal/ State Code 
Length 2 
General Field Description Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Part A. Sec. 12, Table 1, Participating States and Codes. For those issuers or states not participating in this program, enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 100>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-K 

Second TIN Notice (Optional); Blank; Type of Filer Indicator; Type of Payment Indicator; Number of Payment Transactions; Blank 
544; 545-546; 547; 548; 549-561; 562-564 
Payment Settlement Entity's Name and Phone Number; Merchant Category Code (MCC); Blank; Special Data Entries; State Income Tax Withheld; Local Income Tax Withheld 
565-604; 605-608; 609-662; 663-722; 723-734; 735-746 
Combined Federal/State Code; Blank or CR/LF; 747-748; 749-750 

(16) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-LS 

Field Position; Field Title; Length; General Field Description 
544-545; Blank; 2; Enter blanks. 
546-553; Date of Sale; 8; Enter the Date of Sale in format YYYYMMDD (for example January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
554-662; Blank; 109; Enter blanks. 
663-701; Issuers Information; 39; Enter Issuer's Contact Name. 
702-748; Blank; 47; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-LS 

Blank; Date of Sale; Blank; Issuers Information; Blank; Blank or CR/LF 
544-545; 546-553; 554-662; 663-701; 702-748; 749-750 

<Page 101>

(17) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-LTC 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title Type of Payment Indicator 
Length 1 
General Field Description Enter the appropriate indicator from the following table. Otherwise, enter blank. 

Usage; Indicator 
Per diem; 1 
Reimbursed amount; 2 

Field Position 548-556 
Field Title Social Security Number of Insured 
Length 9 
General Field Description Required. Enter the social security number of the insured. 
Field Position 557-596 
Field Title Name of Insured 
Length 40 
General Field Description Required. Enter the name of the insured. 
Field Position 597-636 
Field Title Address of Insured 
Length 40 
General Field Description Required. Enter the address of the insured. The street address should include number, street, apartment, or suite number (or P.O. Box if mail is not delivered to street address). Don't input any data other than the payee's address. Left justify the information and fill unused positions with blanks. 
For U.S. addresses, the payee city, state, and ZIP Code must be reported as a 40-, 2-, and 9-position field, respectively. Filers must adhere to the correct format for the insured's city, state, and ZIP Code. 
For foreign addresses, filers may use the insured's city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Country Indicator in position 287 must contain a "1". 
Field Position 637-676 
Field Title City of Insured 
Length 40 
General Field Description Required. Enter the city, town, or post office. Left justify the information and fill unused positions with blanks. Enter APO or FPO, if applicable. Don't enter state and ZIP Code information in this field. Left justify the information and fill unused positions with blanks. 
Field Position 677-678 
Field Title State of Insured 
Length 2 
General Field Description Required. Enter the valid U.S. Postal Service state abbreviations for states or the appropriate postal identifier (AA, AE, or AP). Refer to Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations.

<Page 102>

Field Position 679-687 
Field Title ZIP Code of Insured 
Length 9 
General Field Description Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks. For foreign countries, alpha characters are acceptable if the filer has entered a "1" in the Foreign Country Indicator, located in position 287 of the "B" Record. 
Field Position 688 
Field Title Status of Illness Indicator (Optional) 
Length 1 
General Field Description Enter the appropriate code from the table below to indicate the status of the illness of the insured. Otherwise, enter blank. 

Usage; Indicator 
Chronically ill; 1 
Terminally ill; 2 

Field Position 689-696 
Field Title Date Certified (Optional) 
Length 8 
General Field Description Enter the latest date of a doctor's certification of the status of the insured's illness in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
Field Position 697 
Field Title Qualified Contract Indicator (Optional) 
Length 1 
General Field Description Enter "1" if benefits were from a qualified long-term care insurance contract. Otherwise, enter a blank. 
Field Position 698-722 
Field Title Blank 
Length 25 
General Field Description Enter blanks. 
Field Position 723-734 
Field Title State Income Tax Withheld 
Length 12 
General Field Description State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. Right justify the information and fill unused positions with zeros. 
Field Position 735-746 
Field Title Local Income Tax Withheld 
Length 12 
General Field Description Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified and fill unused positions with zeros. 
Field Position 747-748 
Field Title Blank 
Length 2 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 103>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-LTC 

Blank; Type of Payment Indicator; Social Security Number of Insured; Name of Insured; Address of Insured; City of Insured 
544-546; 547; 548-556; 557-596; 597-636; 637-676 
State of Insured; ZIP Code of Insured; Status of Illness Indicator (Optional); Date Certified (Optional); Qualified Contract Indicator (Optional); Blank 
677-678; 679-687; 688; 689-696; 697; 698-722 
State Income Tax Withheld; Local Income Tax Withheld; Blank; Blank or CR/LF 
723-734; 735-746; 747-748; 749-750

<Page 104>

(18) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-MISC 

Field Position; Field Title; Length; General Field Description 
544; Second TIN Notice (Optional); 1; Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 
545-546; Blank; 2; Enter blanks. 
547; Direct Sales Indicator (See Note); 1; Enter "1" to indicate sales of $5,000 or more of consumer products to a person on a buy-sell, deposit commission, or any other commission basis for resale anywhere other than in a permanent retail establishment. Otherwise, enter a blank. Note: If reporting a direct sales indicator only, use Type of Return "A" in Field Positions 26-27, and Amount Code 1 in Field Position 28 of the Issuer "A" Record. All payment amount fields in the Payee "B" Record will contain zeros. 
548; FATCA Filing Requirement Indicator; 1; Enter "1" if there is FATCA filing requirement. Otherwise, enter a blank. 
549-662; Blank; 114; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
723-734; State Income Tax Withheld; 12; State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filed. If not reporting state income tax withheld, this field may be used as a continuation of the Special Data Entries field. 
735-746; Local Income Tax Withheld; 12; Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 
747-748; Combined Federal/ State Code; 2; Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code from Part A. Sec. 12, Table 1, Participating States and Codes. Enter blanks for issuers or states not participating in this program. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 105>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-MISC 

Second TIN Notice (Optional); Blank; Direct Sales Indicator; FATCA Filing Requirement Indicator; Blank; Special Data Entries 
544; 545-546; 547; 548; 549-662; 663-722 
State Income Tax Withheld; Local Income Tax Withheld; Combined Federal/State Code; Blank or CR/LF 
723-734; 735-746; 747-748; 749-750 

(19) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-NEC 

Field Position; Field Title; Length; General Field Description 
544; Second TIN Notice; 1; Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 
545-546; Blank; 2; Enter blanks. 
547; Direct Sales Indicator; 1; Enter "1" to indicate sales of $5,000 or more of consumer products to a person on a buy-sell, deposit commission, or any other commission basis for resale anywhere other than in a permanent retail establishment. Otherwise, enter a blank. Note: If reporting a direct sales indicator only, use Type of Return "NE" in Field Positions 26-27, and Amount Code 1 in Field Position 28 of the Issuer "A" Record. All payment amount fields in the Payee "B" Record will contain zeros. 
548-662; Blank; 115; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
723-734; State Income Tax Withheld; 12; State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filed. 

<Page 106>

735-746; Local Income Tax; 12; Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filled. 
747-748; Combined Federal/State Code; 2; Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code from Part A. Sec. 12, Table 1, Participating States and Codes. Enter blank for issuers or states not participating in this program. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-NEC 

Second TIN Notice (Optional); Blank; Direct Sales Indicator; Blank; Special Data Entries; State Income Tax Withheld; Local Income Tax Withheld 
544; 545-546; 547; 548-662; 663-722; 723-734; 735-746 
Combined Federal/State Code; Blank or CR/LF 
747-748; 749-750 

<Page 107>

(20) Payee "B" Record - Record Layout Positions 544-570 for Form 1099-OID 

Field Position; Field Title; Length; General Field Description 
544; Second TIN Notice (Optional); 1; Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 
545-546; Blank; 2; Enter blanks. 
547-585; Description; 39; Required. Enter the CUSIP number, if any. If there is no CUSIP number, enter the abbreviation for the stock exchange and issuer, the coupon rate, and year of maturity (must be four-digit year). For example, NYSE XYZ 12/2019. Show the name of the issuer if other than the issuer. If fewer than 39 characters are required, left justify the information and fill unused positions with blanks. 
586; FATCA Filing Requirement Indicator; 1; Enter "1" if there is a FATCA filing requirement. Otherwise, enter a blank. 
587-662; Blank; 76; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
723-734; State Income Tax Withheld; 12; State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified and unused positions zero-filled. 
735-746; Local Income Tax Withheld; 12; Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified and unused positions zero-filled. 
747-748; Combined Federal/State Code; 2; Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Refer to Part A. Sec. 12, Table 1, Participating States and Codes. For those issuers or states not participating in this program, enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 108>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-OID 

Second TIN Notice (Optional); Blank; Description; FATCA Filing Requirement Indicator; Blank; Special Data Entries 
544; 545-546; 547-585; 586; 587-662; 663-722 
State Income Tax Withheld; Local Income Tax Withheld; Combined Federal/State Code; Blank or CR/LF 
723-734; 735-746; 747-748; 749-750 

<Page 109>

(21) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-PATR 

Field Position; Field Title; Length; General Field Description 
544; Second TIN Notice (Optional); 1; Enter "2" to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank. 
545-546; Blank; 2; Enter blanks. 
547; Specified Cooperatives; 1; Enter a "1" if you're reporting information in amount codes B, C, and D (paper 7, 8 and 9) that relate to more than one trade or business conducted with or for a patron. Otherwise, enter a blank. 
548-662; Blank; 115; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
723-734; State Income Tax Withheld; 12; State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filled. If not reporting state income tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
735-746; Local Income Tax Withheld; 12; Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local income tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
747-748; Combined Federal/State Code; 2; Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code from Part A. Sec. 12, Table 1, Participating States and Codes. Enter blanks for issuers or states not participating in this program. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 110>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-PATR 

Second TIN Notice (Optional); Blank; Specified Cooperatives; Blank; Special Data Entries; State Income Tax Withheld 
544; 545-546; 547; 548-662; 663-722; 723-734 
Local Income Tax Withheld; Combined Federal/State Code; Blank or CR/LF
735-746; 747-748; 749-750 

(22) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-Q 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title Trustee to Trustee Transfer Indicator 
Length 1 
General Field Description Required. Enter "1" if reporting a trustee-to-trustee transfer. Otherwise, enter a blank. 
Field Position 548 
Field Title Type of Tuition Payment 
Length 1 
General Field Description Required. Enter the appropriate code from the table below to indicate the type of tuition payment. Otherwise, enter a blank. 

Usage; Indicator 
Private program payment; 1 
State program payment; 2 
Coverdell ESA contribution; 3 

Field Position 549 
Field Title Designated Beneficiary 
Length 1 
General Field Description Required. Enter "1" if the recipient is not the designated beneficiary. Otherwise, enter a blank. 
Field Position 550-662 
Field Title Blank 
Length 113 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. 
Field positions 663-772 may be used to record Coverdell ESA distributions when fair market value is reported. 
If this field is not used, enter blanks. 
Field Position 723-748 
Field Title Blank 
Length 26 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 111>

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-Q 

Blank; Trustee to Trustee Transfer Indicator; Type of Tuition Payment; Designated Beneficiary; Blank; Special Data Entries 
544-546; 547; 548; 549; 550-662; 663-722 
Blank; Blank or CR/LF
723-748; 749-750 

(23) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-R 

Field Position 544 
Field Title Blank 
Length 1 
General Field Description Enter blank. 
Field Position 545-546 
Field Title Distribution Code 
Length 2 
General Field Description Required. Enter at least one distribution code from the table below. More than one code may apply. If only one code is necessary, it must be entered in position 545 and position 546 will be blank. When using Code P for an IRA distribution under Section 408(d)(4) of the Internal Revenue Code, the filer may also enter Code 1, 2, 4, B or J, if applicable. Only three numeric combinations are acceptable: Codes 8 and 1, 8 and 2, and 8 and 4, on one return. These three combinations can be used only if both codes apply to the distribution being reported. If more than one numeric code is applicable to different parts of a distribution, report two separate "B" Records. 
• Distribution Codes 5, 9, E, F, N, Q, R, S and T cannot be used with any other codes. 
• Distribution Code C can be a standalone or combined with Distribution Code D only. 
• Distribution Code G may be used with Distribution Code 4 only if applicable. 
• Distribution Code K is valid with Distribution Codes 1, 2, 4, 7, 8, or G. 
• Distribution Code M can be a standalone or combined with Distribution Codes 1, 2, 4, 7, or B. 

For a detailed explanation of distribution codes see the Instructions for Forms 1099-R and 5498. 

See the chart at the end of this record layout for a diagram of valid combinations of Distribution Codes. 

Category; Code 
*Early distribution, no known exception (in most cases, under age 591/2); 1 
*Early distribution, exception applies (under age 591/2); 2 
*Disability; 3 
*Death; 4 
*Prohibited transaction; 5 
Section 1035 exchange (a tax- free exchange of life insurance, annuity, qualified long-term care insurance, or endowment contracts); 6

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 *Normal distribution; 7 
*Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2023; 8 
Cost of current life insurance protection (premiums paid by a trustee or custodian for current insurance protection); 9 
May be eligible for 10-year tax option; A 
Designated Roth account distribution; B 
Reportable Death Benefits under Section 6050Y(c); C 
Annuity payments from nonqualified annuity payments and distributions from life insurance contracts that may be subject to tax under Section 1411; D 
Distribution under Employee Plans Compliance Resolution System; E 
Charitable gift annuity; F 
Direct rollover and rollover contribution; G 
Direct rollover of distribution from a designated Roth account to a Roth IRA; H 
Early distribution from a Roth IRA (This code may be used with a Code 8 or P); J 
Distribution of IRA assets not having a readily available FMV; K 
Loans treated as deemed distributions under Section 72(p); L 
Qualified Plan Loan Offsets; M 
Recharacterized IRA contribution made for 2023; N 
*Excess contributions plus earnings/excess deferrals taxable for 2022; P 
Qualified distribution from a Roth IRA. (Distribution from a Roth IRA when the 5-year holding period has been met, and the recipient has reached 591/2, has died, or is disabled); Q 
Recharacterized IRA contribution made for 2022 and recharacterized in 2023; R 
*Early distribution from a SIMPLE IRA in first 2 years no known exceptions; S 
Roth IRA distribution exception applies because participant has reached 591/2, died or is disabled, but it is unknown if the 5-year period has been met; T

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Distribution from ESOP under Section 404(k); U 
Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements; W 

*If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the IRA/SEP/SIMPLE Indicator of "1" in position 548 of the Payee "B" Record. Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R (and the original contribution and its character on Form 5498). 

Field Position 547 
Field Title Taxable Amount Not Determined Indicator 
Length 1 
General Field Description Enter "1" only if the taxable amount of the payment entered for Payment Amount Field 1 (Gross distribution) of the "B" Record cannot be computed. Otherwise, enter a blank. (If the Taxable Amount Not Determined Indicator is used, enter "0s" in Payment Amount Field 2 of the Payee "B" Record.) Please make every effort to compute the taxable amount. 
Field Position 548 
Field Title IRA/SEP/ SIMPLE 
Indicator 
Length 1 
General Field Description Enter "1" for a traditional IRA, SEP, or SIMPLE distribution 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. Don't use the indicator for a distribution from a Roth or for an IRA recharacterization. 
Note: For Form 1099-R, generally, report the Roth conversion or total amount distributed from a traditional IRA, SEP, or SIMPLE in Payment Amount Field A (traditional IRA/SEP/SIMPLE distribution or Roth conversion), as well as Payment Amount Field 1 (Gross Distribution) of the "B" Record. Refer to Instructions for Forms 1099-R and 5498 for exceptions (Box 2a instructions). 
Field Position 549 
Field Title Total Distribution Indicator 
Length 1 
 Enter a "1" only if the payment shown for Distribution Amount Code 1 is a total 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. 
Field Position 550-551 
Field Title Percentage of Total Distribution Field Title 
Length 2 
General Field Description Use this field when reporting a total distribution to more than one person, such as when a participant is deceased, and an issuer distributes to two or more beneficiaries. Therefore, if the percentage is 100, leave this field blank. If the percentage is a fraction, round off to the nearest whole number (for example, 10.4 percent will be10 percent; 10.5 percent will be 11 percent). Enter the percentage received by the person whose TIN is included in positions 12-20 of the "B" Record. This field must be right justified, and unused positions must be zero-filled. If not applicable, enter blanks. Filers aren't

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required to enter this information for any IRA distribution or for direct rollovers. 
Field Position 552-555 
Field Title First Year of Designated Roth Contribution 
Length 4 
General Field Description Enter the first year a designated Roth contribution was made in YYYY format. If the date is unavailable, enter blanks. 
Field Position 556 
Field Title FATCA Filing Requirement Indicator 
Length 1 
 Enter "1" if there is a FATCA Filing Requirement. Otherwise, enter a blank. 
Field Position 557-564 
Field Title Date of Payment 
Length 8 
General Field Description Enter date of payment in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
Field Position 565-662 
Field Title Blank 
Length 98 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
Field Position 723-734 
Field Title State Income Tax Withheld 
Length 12 
General Field Description State income tax withheld is for the convenience of filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 735-746 
Field Title Local Income Tax Withheld 
Length 12 
General Field Description Local income tax withheld is for the convenience of filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified and unused positions zero-filled. 
Field Position 747-748 
Field Title Combined Federal/ State Code 
Length 2 
General Field Description Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code from Part A. Sec. 12, Table 1, Participating States and Codes. Enter blanks for issuers or states not participating in this program. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

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FORM 1099-R DISTRIBUTION CODE CHART 2023 

POSITION 546

POSITION 545 is shown along the left side of the chart.
X - Denotes valid combinations 

 blank; 1; 2; 3; 4; 5; 6; 7; 8; 9; A; B; C; D; E; F; G; H; J; K; L; M; N; P; Q; R; S; T; U; W
1; X; X; X; X; X; X; X; X; 
2; X; X; X; X; X; X; X; X; 
3; X; X; 
4; X; X; X; X; X; X; X; X; X; X; X; 
5; X; 
6; X; X
7; X; X; X; X; X; X; X; 
8; X; X; X; X; X; X; X; 
9; X; 
A; X; X; 
B; X; X; X; X; X; X; X; X; X; X; X; 
C; X; X; 
D; X; X; X; X; X; X; 
E; X; 
F; X; 
G; X; X; X; X; 
H; X; X; 
J; X; X; X; 
K; X; X; X; X; X; X; 
L; X; X; X; X; X; X; 
M; X; X; X; X; X; X; 
N; X; 
P; X; X; X; X; X; X; 
Q; X; 
R; X; 
S; X; 
T; X; 
U; X; X; 
W; X; X; 

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Payee "B" Record - Record Layout Positions 544-750 for Form 1099-R 

Blank; Distribution Code; Taxable Amount Not Determined Indicator; IRA/SEP/SIMPLE Indicator; Total Distribution Indicator; Percentage of Total Distribution 
544; 545-546; 547; 548; 549; 550-551 
First Year of Designated Roth Contribution; FATCA Filing Requirement Indicator; Date of Payment; Blank; Special Data Entries; State 
Income Tax Withheld 
552-555; 556; 557-564; 565-662; 663-722; 723-734 
Local Income Tax Withheld; Combined Federal/State Code; Blank or CR/LF 
735-746; 747-748; 749-750 

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(24) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-S 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title Property or Services Indicator 
Length 1 
General Field Description Required. Enter "1" if the transferor received or will receive property (other than cash and consideration treated as cash in computing gross proceeds) or services as part of the consideration for the property transferred. Otherwise, enter a blank. 
Field Position 548-555 
Field Title Date of Closing 
Length 8 
General Field Description Required. Enter the closing date in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
Field Position 556-594 
Field Title Address or Legal Description 
Length 39 
General Field Description Required. Enter the address of the property transferred (including city, state, and ZIP Code). If the address does not sufficiently identify the property, also enter a legal description, such as section, lot, and block. For timber royalties, enter "TIMBER." 
If fewer than 39 positions are required, left justify the information and fill unused positions with blanks. 
Field Position 595 
Field Title Foreign Transferor 
Length 1 
General Field Description Required. Enter "1" if the transferor is a foreign person (nonresident alien, foreign partnership, foreign estate, or foreign trust). Otherwise, enter a blank. 
Field Position 596-662 
Field Title Blank 
Length 67 
General Field Description Enter blanks.

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Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
Field Position 723-734 
Field Title State Income Tax Withheld 
Length 12 
General Field Description State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 735-746 
Field Title Local Income Tax Withheld 
Length 12 
General Field Description Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 747-748 
Field Title Blank 
Length 2 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

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Payee "B" Record - Record Layout Positions 544-750 for Form 1099-S 

Blank; Property or Services Indicator; Date of Closing; Address or Legal Description; Foreign Transferor; Blank 
544-546; 547; 548-555; 556-594; 595; 596-662 
Special Data Entries; State Income Tax Withheld; Local Income Tax Withheld; Blank; Blank or CR/LF 
663-722; 723-734; 735-746; 747-748; 749-750 

(25) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-SA 

Field Position 544 
Field Title Blank 
Length 1 
General Field Description Enter blank. 
Field Position 545 
Field Title Distribution Code 
Length 1 
General Field Description Required. Enter the applicable code from the table below to indicate the type of payment. 

Category; Code 
Normal distribution; 1 
Excess contribution; 2 
Disability; 3 
Death distribution other than code 6 (This includes distributions to a spouse, non-spouse, or estate beneficiary in the year of death and to an estate after the year of death.); 4 
Prohibited transaction; 5 
Death distribution after the year of death to a non-spouse beneficiary. (Do not use for a distribution to an estate.); 6 

Field Position 546 
Field Title Blank 
Length 1 
General Field Description Enter a blank. 
Field Position 547 
Field Title Medicare Advantage MSA Indicator 
Length 1 
General Field Description Enter "1" if distributions are from a Medicare Advantage MSA. Otherwise, enter a blank. 
Field Position 548 
Field Title HSA Indicator 
Length 1 
General Field Description Enter "1" if distributions are from an HSA. Otherwise, enter a blank. 
Field Position 549 
Field Title Archer MSA Indicator 
Length 1 
General Field Description Enter "1" if distributions are from an Archer MSA. Otherwise, enter a blank. 
Field Position 550-662 
Field Title Blank 
Length 113 
General Field Description Enter blanks.

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Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
Field Position 723-734 
Field Title State Income Tax Withheld 
Length 12 
General Field Description State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 735-746 
Field Title Local Income Tax Withheld 
Length 12 
General Field Description Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 747-748 
Field Title Blank 
Length 2 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-SA 

Blank; Distribution Code; Blank; Medicare Advantage MSA Indicator; HSA Indicator; Archer MSA Indicator 
544; 545; 546; 547; 548; 549 
Blank; Special Data Entries; State Income Tax Withheld; Local Income Tax Withheld; Blank; Blank or CR/LF 
550-662; 663-722; 723-734; 735-746; 747-748; 749-750 

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(26) Payee "B" Record - Record Layout Positions 544-750 for Form 1099-SB 

Field Position; Field Title; Length; General Field Description 
544-662; Blank; 119; Enter blanks. 
663-701; Issuers Information; 39; Enter Issuer's contact name. 
702-748; Blank; 47; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 1099-SB 

Blank; Issuers Information; Blank; Blank 
544-662; 663-701; 702-748; 749-750 

(27) Payee "B" Record - Record Layout Positions 544-750 for Form 3921 

Field Position; Field Title; Length; General Field Description 
544-546; Blank; 3; Enter blanks. 
547-554; Date Option Granted; 8; Required. Enter the date the option was granted in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
555-562; Date Option Exercised; 8; Required. Enter the date the option was exercised in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
563-570; Number of Shares Transferred; 8; Required. Enter the number of shares transferred. Report whole numbers only, using standard rounding rules as necessary. Right justify the information and fill unused positions with zeros. 
571-574; Blank; 4; Enter blanks. 
575-614; If Other Than Transferor Information; 40; Enter other than transferor information, left justify the information and fill unused positions with blanks. 
615-662; Blank; 48; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
723-748; Blank; 26; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

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Payee "B" Record - Record Layout Positions 544-750 for Form 3921 

Blank; Date Option Granted; Date Option Exercised; Number of Shares Transferred; Blank; If Other Than Transferor Information 
544-546; 547-554; 555-562; 563-570; 571-574; 575-614 
Blank; Special Data Entries; Blank; Blank or CR/LF 
615-662; 663-722; 723-748; 749-750 

(28) Payee "B" Record - Record Layout Positions 544-750 for Form 3922 

Field Position; Field Title; Length; General Field Description 
544-546; Blank; 3; Enter blanks. 
547-554; Date Option Granted to Transferor; 8; Required. Enter the date the option was granted to the transferor in YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
555-562; Date Option Exercised by Transferor; 8; Required. Enter the date the option was exercised by the transferor YYYYMMDD format (for example, January 5, 2023, would be 20230105). Don't enter hyphens or slashes. 
563-570; Number of Shares Transferred; 8; Required. Enter the number of shares transferred. Report whole numbers only, using standard rounding rules as necessary. Right justify the information and fill unused positions with zeros. 
571-578; Date Legal Title Transferred by Transferor; 8; Required. Enter the date the legal title was transferred by the transferor as YYYYMMDD (for example, January 5, 2023, would be 20230105). Otherwise, enter blanks. 
579-662; Blank; 84; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If field is not used, enter blanks. 
723-748; Blank; 26; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

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Payee "B" Record - Record Layout Positions 544-750 for Form 3922 

Blank; Date Option Granted to Transferor; Date Option Exercised by Transferor; Number of Shares Transferred; Date Legal Title Transferred by Transferor; Blank 
544-546; 547-554; 555-562; 563-570; 571-578; 579-662 
Special Data Entries; Blank; Blank or CR/LF
663-722; 723-748; 749-750 

(29) Payee "B" Record - Record Layout Positions 544-750 for Form 5498 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title IRA Indicator (Individual Retirement Account) 
Length 1 
General Field Description Enter "1" if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for an IRA. Otherwise, enter a blank. 
Field Position 548 
Field Title SEP Indicator (Simplified Employee Pension) 
Length 1 
General Field Description Enter "1" if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a SEP. Otherwise, enter a blank. 
Field Position 549 
Field Title SIMPLE Indicator (Savings Incentive Match Plan for Employees) 
Length 1 
General Field Description Enter "1" if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a SIMPLE. Otherwise, enter a blank. 
Field Position 550 
Field Title Roth IRA Indicator 
Length 1 
General Field Description Enter "1" if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a Roth IRA. Otherwise, enter a blank. 
Field Position 551 
Field Title RMD Indicator 
Length 1 
General Field Description Enter "1" if reporting RMD for 2023. Otherwise, enter a blank. 
Field Position 552-555 
Field Title Year of Postponed Contribution 
Length 4 
General Field Description Enter the year in YYYY format. Otherwise, enter blanks.

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Field Position 556-557 
Field Title Postponed Contribution Code 
Length 2 
General Field Description Required, if applicable. Enter the code from the table below. Right justify. Otherwise, enter blanks. 

Category; Code 
Federally Designated Disaster Area; FD 
Public Law; PL 
Executive Order; EO 
Rollovers of qualified plan loan offset amounts; PO 
For participants who have certified that the rollover contribution is late because of an error on the part of a financial institution, death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, postal error, or other circumstance listed in Section 3.02(2) of Rev. Proc. 2016-47 or other event beyond the reasonable control of the participant.; SC 

Field Position 558-563 
Field Title Postponed Contribution Reason 
Length 6 
General Field Description Required, if applicable. Enter the federally declared disaster area, public law number or executive order number under which the postponed contribution is being issued. Right justify. Otherwise, enter blanks. 
Field Position 564-565 
Field Title Repayment Code 
Length 2 
General Field Description Required. Enter the two-character alpha Repayment Code. Right justify. Otherwise, enter blanks. 

Category; Code 
Qualified Birth or Adoption Distribution; BA 
Qualified Reservist Distribution; QR 
Federally Designated Disaster Distribution; DD

<Page 125>

Field Position 566-573 
Field Title RMD Date 
Length 8 
General Field Description Enter the date by which the RMD amount must be distributed to avoid the 50% excise tax. Format the date as YYYYMMDD (for example, January 5, 2023, would be 20230105). Otherwise, enter blanks. 
Field Position 574-575 
Field Title Codes 
Length 2 
General Field Description Equal to one alpha character or two alpha characters or blank. Valid characters are: 
• Two-character combinations can consist of A, B, C, D, E, F, and G. 
• Valid character H cannot be present with any other characters. 
Field Position 576-662 
Field Title Blank 
Length 87 
General Field Description Enter Blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
Field Position 723-746 
Field Title Blank 
Length 24 
General Field Description Enter blanks. 
Field Position 747-748 
Field Title Combined Federal/ State Code 
Length 2 
General Field Description Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code. Refer to Part A. Sec. 12, Table 1, Participating States and Codes. Enter blanks for issuers or states not participating in this program. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 126>

Payee "B" Record - Record Layout Positions 544-750 for Form 5498 

Blank; IRA Indicator; SEP Indicator; SIMPLE Indicator; Roth IRA Indicator; RMD Indicator 
544-546; 547; 548; 549; 550; 551 
Year of Postponed Contribution; Postponed Contribution Code; Postponed Contribution Reason; Repayment Code; RMD Date; Codes 
552-555; 556-557; 558-563; 564-565; 566-573; 574-575 
Blank; Special Data Entries; Blank; Combined Federal/State Code; Blank or CR/LF 
576-662; 663-722; 723-746; 747-748; 749-750 

(30) Payee "B" Record - Record Layout Positions 544-750 for Form 5498-ESA 

Field Position; Field Title; Length; General Field Description 
544-662; Blank; 119; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
723-748; Blank; 26; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 5498-ESA 

Blank; Special Data Entries; Blank; Blank or CR/LF 
544-662; 663-722; 723-748; 749-750 

<Page 127>

(31) Payee "B" Record - Record Layout Positions 544-750 for Form 5498-SA 

Field Position; Field Title; Length; General Field Description 
544-546; Blank; 3; Enter blanks. 
547; Medicare Advantage MSA Indicator; 1; Enter "1" for a Medicare Advantage MSA. Otherwise, enter a blank. 
548; HSA Indicator; 1; Enter "1" for an HSA. Otherwise, enter a blank. 
549; Archer MSA Indicator; 1; Enter "1" for an Archer MSA. Otherwise, enter a blank. 
550-662; Blank; 113; Enter blanks. 
663-722; Special Data Entries; 60; This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirement. Otherwise, enter blanks. 
723-748; Blank; 26; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form 5498-SA 

Blank; Medicare Advantage MSA Indicator; HSA Indicator; Archer MSA Indicator; Blank; Special Data Entries 
544-546; 547; 548; 549; 550-662; 663-722 
Blank; Blank or CR/LF 
723-748; 749-750 

(32) Payee "B" Record - Record Layout Positions 544-750 for Form W-2G 

Field Position 544-546 
Field Title Blank 
Length 3 
General Field Description Enter blanks. 
Field Position 547 
Field Title Type of Wager Code 
Length 1 
General Field Description Required. Enter the applicable type of wager code from the table below. 

Category; Code 
Horse racetrack (or off-track betting of a horse track nature); 1 
Dog racetrack (or off-track betting of a dog track nature); 2 
Jai-alai; 3 
State-conducted lottery; 4 
Keno; 5 
Bingo; 6 
Slot machines; 7 
Poker winnings; 8 
Any other type of gambling winnings; 9 

Field Position 548-555 
Field Title Date Won 
Length 8 
General Field Description Required. Enter the date of the winning transaction in YYYYMMDD format (for example, January 5, 2023, would be 20230105). This is not the date the money was paid, if paid after the date of the race (or game). Don't enter hyphens or slashes. 
Field Position 556-570 
Field Title Transaction 
Length 15 
General Field Description Required. For state-conducted lotteries, enter the ticket or other identifying number. 
For keno, bingo, and slot machines, enter the ticket or card number (and color, if applicable), machine serial number, or any other information that will help identify the winning transaction. For all others, enter blanks. 
Field Position 571-575 
Field Title Race 
Length 5 
General Field Description If applicable, enter the race (or game) relating to the winning ticket. Otherwise, enter blanks. 
Field Position 576-580 
Field Title Cashier 
Length 5 
General Field Description If applicable, enter the initials or number of the cashier making the winning payment. Otherwise, enter blanks. 
Field Position 581-585 
Field Title Window 
Length 5 
General Field Description If applicable, enter the window number or location of the person paying the winning payment. Otherwise, enter blanks. 
Field Position 586-600 
Field Title First ID 
Length 15 
General Field Description For other than state lotteries, enter the first identification number of the person receiving the winning payment. 
Otherwise, enter blanks. 
Field Position 601-615 
Field Title Second ID 
Length 15 
General Field Description For other than state lotteries, enter the second identification number of the person receiving the winnings. Otherwise, enter blanks.

<Page 129>

Field Position 616-662 
Field Title Blank 
Length 47 
General Field Description Enter blanks. 
Field Position 663-722 
Field Title Special Data Entries 
Length 60 
General Field Description This portion of the "B" Record may be used to record information for state or local government reporting or for the filer's own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 
Field Position 723-734 
Field Title State Income Tax Withheld 
Length 12 
General Field Description State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 735-746 
Field Title Local Income Tax Withheld 
Length 12 
General Field Description Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries field. The payment amount must be right justified, and unused positions must be zero-filled. 
Field Position 747-748 
Field Title Blank 
Length 2 
General Field Description Enter blanks. 
Field Position 749-750 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

Payee "B" Record - Record Layout Positions 544-750 for Form W-2G 

Blank; Type of Wager Code; Date Won; Transaction; Race; Cashier 
544-546; 547; 548-555; 556-570; 571-575; 576-580 
Window; First ID; Second ID; Blank; Special Data Entries; State Income Tax Withheld 
581-585; 586-600; 601-615; 616-662; 663-722; 723-734 
Local Income Tax Withheld; Blank; Blank
735-746; 747-748; 749-750 

<Page 130>

Sec. 4 End of Issuer "C" Record 

General Field Descriptions 

The End of Issuers "C" Record consists of the total number of payees and the totals of the payment amount fields filed for each issuer and/or particular type of return. The "C" Record must follow the last "B" Record for each type of return for each issuer. For each "A" Record and group of "B" Records on the file, there must be a corresponding "C" Record. 

The End of Issuer "C" Record is a fixed length of 750 positions. The control fields are each 18 positions in length. 

Record Name: End of Issuer "C" Record 

Field Position; Field Title; Length; General Field Description 
1; Record Type; 1; Required. Enter "C." 
2-9; Number of Payees; 8; Required. Enter the total number of "B" Records covered by the preceding "A" Record. Right justify the information and fill unused positions with zeros. 
10-15; Blank; 6; Enter blanks. 
16-33; Control Total 1; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
34-51; Control Total 2; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
52-69; Control Total 3; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
70-87; Control Total 4; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
88-105; Control Total 5; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
106-123; Control Total 6; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
124-141; Control Total 7; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
142-159; Control Total 8; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
160-177; Control Total 9; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
178-195; Control Total A; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
196-213; Control Total B; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
214-231; Control Total C; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
232-249; Control Total D; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
250-267; Control Total E; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
268-285; Control Total F; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
286-303; Control Total G; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
304-321; Control Total H; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
322-339; Control Total J; 18; Required. Accumulate totals of any payment amount fields in the "B" Records into the appropriate control total fields of the "C" Record. Control totals must be right justified and unused control total fields zero-filled. All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B, 1099- OID, or 1099-Q. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field. 
340-499; Blank; 160; Enter blanks.

<Page 131>

500-507; Record Sequence Number; 8; Required. Enter the number of the record as it appears within the file. The record sequence number for the "T" Record will always be "1", since it is the first record on the file and the file can have only one "T" Record in a file. Each record, thereafter, must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the "T" Record sequence number would appear as "00000001" in the field, the first "A" Record would be "00000002," the first "B" Record, "00000003," the second "B" Record, "00000004" and so on until the final record of the file, the "F" Record. 
508-748; Blank; 241; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

End of Issuer "C" Record - Record Layout 

Record Type; Number of Payees; Blank; Control Total 1; Control Total 2; Control Total 3
1; 2-9; 10-15; 16-33; 34-51; 52-69
Control Total 4; Control Total 5; Control Total 6; Control Total 7; Control Total 8; Control Total 9 
70-87; 88-105; 106-123; 124-141; 142-159; 160-177 
Control Total A; Control Total B; Control Total C; Control Total D; Control Total E; Control Total F 
178-195; 196-213; 214-231; 232-249; 250-267; 268-285 
Control Total G; Control Total H; Control Total J; Blank; Record Sequence Number; Blank 
286-303; 304-321; 322-339; 340-499; 500-507; 508-748 
Blank or CR/LF
749-750 

<Page 132>

Sec. 5 State Totals "K" Record 

General Field Descriptions 

The State Totals "K" Record is a summary for a given issuer and a given state and used only when state reporting approval has been granted. Refer to Part A. Sec. 12, Combined Federal/State Filing (CF/SF) Program. 

Submit a separate "K" Record for each state being reported. The "K" Record is a fixed length of 750 positions. The control total fields are each 18 positions in length. 

The "K" Record contains the total number of payees and the total of the payment amount fields filed by a given issuer for a given state. The "K" Record(s) must be written after the "C" Record for the related "A" Record. Refer to Part C, File Format Diagram. Example: If an issuer used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records coded for this state would appear in Control Totals 1, 3, and 6 of the "K" Record. 

Record Name: State Totals "K" Record - Record Layout Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and 5498 

Field Position; Field Title; Length; General Field Description 
1; Record Type; 1; Required. Enter "K." 
2-9; Number of Payees; 8; Required. Enter the total number of "B" Records being coded for this state. Right justify the information and fill unused positions with zeros. 
10-15; Blank; 6; Enter blanks. 
16-33; Control Total 1; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
34-51 ; Control Total 2; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
52-69 ; Control Total 3; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
70-87 ; Control Total 4; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
88-105 ; Control Total 5; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
106-123 ; Control Total 6; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
124-141 ; Control Total 7; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
142-159 ; Control Total 8; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
160-177 ; Control Total 9; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
178-195 ; Control Total A; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
196-213 ; Control Total B; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
214-231 ; Control Total C; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
232-249 ; Control Total D; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
250-267 ; Control Total E; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
268-285 ; Control Total F; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
286-303 ; Control Total G; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
304-321 ; Control Total H; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
322-339 ; Control Total J; ; Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Control totals must be right justified and fill unused positions with zeros. All control total fields are eighteen positions in length. Don't enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-OID. Positive and negative amounts are indicated by placing a "+" (plus) or "−" (minus) sign in the left-most position of the payment amount field.
340-499; Blank; 160; Enter blanks.

<Page 133>

500-507; Record Sequence Number; 8; Required. Enter the number of the record as it appears within the file. The record sequence number for the "T" Record will always be "1", since it is the first record on the file and the file can have only one "T" Record in a file. Each record, thereafter, must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the "T" Record sequence number would appear as "00000001" in the field, the first "A" Record would be "00000002," the first "B" Record, "00000003," the second "B" Record, "00000004" and so on through the final record of the file, the "F" Record. 
508-706; Blank; 199; Enter blanks. 
707-724; State Income Tax Withheld Total; 18; Aggregate totals of the state income tax withheld field in the Payee "B" Records. Otherwise, enter blanks. (This field is for the convenience of filers.) 
725-742; Local Income Tax Withheld Total; 18; Aggregate totals of the local income tax withheld field in the Payee "B" Records. Otherwise, enter blanks. (This field is for the convenience of filers.) 
743-746; Blank; 4; Enter blanks. 
747-748; Combined Federal/ State Code; 2; Required. Enter the CF/SF Program code assigned to the state which is to receive the information. Refer to Part A. Sec. 12, Table 1, Participating States and Codes. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

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State Totals "K" Record - Record Layout Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 

Record Type; Number of Payees; Blank; Control Total 1; Control Total 2; Control Total 3 
1; 2-9; 10-15; 16-33; 34-51; 52-69 
Control Total 4; Control Total 5; Control Total 6; Control Total 7; Control Total 8; Control Total 9 
70-87; 88-105; 106-123; 124-141; 142-159; 160-177 
Control Total A; Control Total B; Control Total C; Control Total D; Control Total E; Control Total F 
178-195; 196-213; 214-231; 232-249; 250-267; 268-285 
Control Total G; Control Total H; Control Total J; Blank; Record Sequence Number; Blank 
286-303; 304-321; 322-339; 340-499; 500-507; 508-706 
State Income Tax Withheld Total; Local Income Tax Withheld Total; Blank; Combined Federal/State Code; Blank or CR/LF 
707-724; 725-742; 743-746; 747-748; 749-750 

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Sec. 6 End of Transmission "F" Record 

General Field Descriptions 

The End of Transmission "F" Record is a summary of the number of issuers/payees in the entire file. This record must be written after the last "C" Record (or last "K" Record, when applicable) of the entire file. 

The "F" Record is a fixed record length of 750 positions. 

Record Name: End of Transmission "F" Record 

Field Position; Field Title; Length; General Field Description 
1; Record Type; 1; Required. Enter "F." 
2-9; Number of "A" Records; 8; Enter the total number of Issuer "A" Records in the entire file. Right justify the information and fill unused positions with zeros or enter all zeros. 
10-30; Zero; 21; Enter zeros. 
31-49; Blank; 19; Enter blanks. 
50-57; Total Number of Payees; 8; If this total was entered in the "T" Record, this field may be blank filled. Enter the total number of Payee "B" Records reported in the file. Right justify the information and fill unused positions with zeros. 
58-499; Blank; 442; Enter blanks. 
500-507; Record Sequence Number; 8; Required. Enter the number of the record as it appears within the file. The record sequence number for the "T" Record will always be "1", since it is the first record on the file and the file can have only one "T" Record in a file. Each record, thereafter, must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the "T" Record sequence number would appear as "00000001" in the field, the first "A" Record would be "00000002," the first "B" Record, "00000003," the second "B" Record, "00000004" and so on until the final record of the file, the "F" Record. 
508-748; Blank; 241; Enter blanks. 
749-750; Blank; 2; Enter blanks or carriage return/line feed (CR/LF) characters. 

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End of Transmission "F" Record - Record Layout 

Record Type; Number of "A" Records; Zero; Blank; Total Number of Payees; Blank 
1; 2-9; 10-30; 31-49; 50-57; 58-499 
Record Sequence Number; Blank; Blank or CR/LF
500-507; 508-748; 749-750 

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Part D Extension of Time 

Sec. 1 Extension of Time 

.01 Application for Extension of Time to File Information Returns (30-day automatic) 

An application for extension of time to file information returns covered by Form 8809 must be filed by the due date of the return for which the extension is being requested. A separate extension application is required for each issuer/filer. 

For Form W-2 and Form 1099-NEC reporting Nonemployee Compensation, filers can only request a non-automatic extension of time, which must be filed on paper Form 8809. An automatic 30-day extension is not available. Treasury Decision (TD) 9838. 

The IRS encourages the issuer/filer community to utilize electronic filing via the FIRE production system (options listed below) in lieu of the paper Form 8809. There are three methods for filing a request for an extension of time to file information returns: 

Method Electronic File Transmission 
Note: A TCC is required. Refer to Part B. Sec. 1, Information Returns (IR) Application for Transmitter Control Code (TCC). 
How To A request for an extension of time to file information returns may be filed electronically by transmitting an electronic extension file. Files must be formatted based on the Extension of Time Record Layout. Scanned or PDF documents will not be accepted. 
Note: This option cannot be used to request non-automatic extensions for Forms W-2 or Form 1099-NEC, and additional 30-day extensions. Refer to Form 8809 Instructions. 
Notification Transmitters requesting an extension of time via an electronic file will receive the file status results online. 
Method Online submission of Extension of Time to File Information Returns 
How To Fill-in Form 8809 may be completed online via the FIRE Production System at https://fire.irs.gov/. From the Main Menu click "Extension of Time Request" and then click "Fill-in Extension Form." To complete the submission, enter your valid 10-digit PIN. 
Refer to Part B. Sec. 2, Connecting to FIRE System. 
Note: This option cannot be used to request non-automatic extensions for Forms W-2 or Form 1099-NEC, and additional 30-day extensions. Refer to Form 8809 Instructions. 
Notification Forms 8809 completed online receive an instant acknowledgement on screen if forms are completed properly and timely.

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Method Paper submissions of Form 8809, Application for Extension of Time to File Information Returns 
How To Form 8809 is available on https://www.irs.gov/forms-pubs. 
• Extension requests submitted on an obsolete Form 8809 will not be accepted. 
• Mailing address: Department of the Treasury 
Internal Revenue Service 
Ogden, UT 84201-0209 
• Faxing is no longer an option. 
Notification Approval letters will not be issued for automatic and additional 30-day extension requests and non-automatic extension requests. Issuer/filer will receive incomplete or denial letters when applicable. 

Electronic file processing results will be sent via email if a valid email address was provided on the "Verify Your Filing Information" screen. If you're using email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses. 

If the request for an extension of time to file an information return is received beyond the due date of the information return, the request will be denied. For more information on extension requests and requesting an additional extension of time, see Form 8809, Application for Extension of Time to File Information Returns. 

For information on Additional Extension of Time and Extension of Time for Recipient Copies of Information Returns, see Part M. of the General Instructions for Certain Information Returns. 

You may request an extension of time to furnish the statements by faxing a letter to: 

Internal Revenue Service 
Technical Services Operation 
Attn: Extension of Time Coordinator 
Fax: 877-477-0572 (International: 304-579-4105) 

The letter must include (a) issuer name, (b) issuer TIN, (c) issuer address, (d) type of return, (e) a statement that extension request is for providing statements to recipients, (f) reason for delay, and (g) the signature of the issuer or authorized agent. Your request must be received no later than the date the statements are due to the recipients. If approved, an extension will allow a maximum of 30 extra days to furnish the recipient statements. 

To create the file used to submit extensions of time via electronic file transmission method, the transmitter must have an active TCC and submit files containing only one TCC. A TCC used to request an extension of time to file can only be used to submit 210 files per year. If the TCC exceeds 210 files, an additional TCC can be requested via the IR Application for TCC. 

Extension of Time requests submitted through the FIRE System (Production) will require the entry of your FIRE Account PIN. 

Note: Don't electronically transmit tax year 2023 extension requests until the FIRE Production System is available. For dates of availability, refer to the FIRE webpage.

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.02 Extension of Time Record Layout 

The following Record Layout contains the specifications to create a file to transmit extensions of time requests electronically that include: 

• Required 200-byte format. 
• General Field Description with information to assist in completing each field. 

Record Layout for Extension of Time 

Field Position; Field Title; Length; General Field Description 
1-5; Transmitter Control Code; 5; Required. Enter the five-character alphanumeric Transmitter Control Code (TCC) issued by the IRS. Only one TCC per file is acceptable. 

Note: Positions 6 through 187 should contain information about the issuer for whom the extension of time to file is being requested. Don't enter transmitter information in these fields. 

6-14; Issuers TIN; 9; Required. Enter the valid nine-digit EIN or SSN assigned to the issuer. Don't enter blanks, hyphens, or alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect TIN. For foreign entities not requiring a TIN, this field may be blank; however, the Foreign Entity Indicator in position 187 must be set to "X." 
15-54; Issuers Name; 40; Required. Enter the name of the issuer whose TIN appears in positions 6-14. Left justify the information and fill unused positions with blanks. 
55-94; Second Issuers Name; 40; Required. If additional space is needed, this field may be used to continue name line information. Otherwise, enter blanks. Example: c/o First National Bank. Left justify information and fill unused positions with blanks. 
95-134; Issuers Address; 40; Required. Enter the issuer's address. The street address should include the number, street, apartment, suite number, or P.O. Box if mail is not delivered to a street address. Left justify information and fill unused positions with blanks. 
135-174; Issuers City; 40; Required. Enter the issuer's city, town, or post office. Left justify information and fill unused positions with blanks. 
175-176; Issuers State; 2; Required. Enter the issuer's valid U.S. Postal Service state abbreviation. Refer to Part A. Sec. 13, Table 2, States & U.S. Territory Abbreviations. 
177-185; Issuers ZIP Code; 9; Required. Enter the issuer's ZIP Code. If using a five-digit ZIP Code, left justify the information and fill unused positions with blanks. Numeric characters only.

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Field Position 186 
Field Title Document Indicator (See Note) 
Length 1 
General Field Description Required. From the table below, enter the appropriate document code that indicates the form for which an extension of time is requested. 

Document; Code 
1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-T, 1098-Q, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LTC, 1099-LS, 1099-MISC, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S,1099-SA, 1099-SB, 3921, 3922, or W-2G; 2 
5498; 3 
1042-S; 4 
8027; 5 
5498-SA; 6 
5498-ESA; 7 
1095-B; 8 
1094/1095-C; 9 

Note: Do not enter any other values in this field. Submit a separate record for each document. For example, when requesting an extension for Form 1099-INT and Form 5498 for the same issuer, submit one record with "2" coded in this field and another record with "3" coded in this field. When requesting an extension for Form 1099-DIV and Form 1099-MISC for the same issuer, submit one record with "2" coded in this field. Field Position 187 
Field Title Foreign Entity Indicator 
Length 1 
General Field Description Enter "X" if the issuer is a foreign entity. 
Field Position 188-198 
Field Title Blank 
Length 11 
General Field Description Enter blanks. 
Field Position 199-200 
Field Title Blank 
Length 2 
General Field Description Enter blanks or carriage return/line feed (CR/LF) characters. 

<Page 142>

Extension of Time Record Layout 

Transmitter Control Code; Issuers TIN; Issuers Name; Second Issuers Name; Issuers Address; Issuers City 
1-5; 6-14; 15-54; 55-94; 95-134; 135-174 
Issuers State; Issuers ZIP Code; Document Indicator; Foreign Entity Indicator; Blank; Blank or CR/LF 
175-176; 177-185; 186; 187; 188-198; 199-200 

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Part E Exhibits 

Exhibit 1 Name Control 

The "B" record includes a field in the payee records titled, "Name Control" in which the first four characters of the payee's last name are to be entered by the filer. If filers are unable to determine the first four characters of the last name, the Name Control Field may be left blank. 

It is important to submit the "B" record with an accurate Name Control as it facilitates the identification of the payee within the IRS programs. The guidelines below are broken into organization type. 

Individuals 

A name control for an individual is generally the first four characters of the last name on the information return. 

• The name control consists of four alpha and/or numeric characters. 
• The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control. 
• The name control can have less, but no more than four characters. Blanks may be present only as the last three positions of the name control. 
• If an individual has a hyphenated last name, the name control is the first four characters from the first of the two last names. 
• For joint returns, regardless of whether the payees use the same or different last names, the name control is the first four characters of the primary payee's last name. 

Examples - Individuals 

Name; Name Control 
Ralph Teak; TEAK 
Dorothy Willow; WILL 
Joe McCedar; MCCE 
Brandy Cedar-Hawthorn; CEDA 
Victoria Windsor-Maple; WIND 
Joseph Ash & Linda Birch; ASH 
Edward & Joan Maple; MAPL 

<Page 145>

Sole Proprietor 

• A sole proprietor must always use his/her individual name as the legal name of the business for IRS purposes. 
• The name control consists of four alpha and/or numeric characters. 
• The name control can have less, but no more than four characters. 
• The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control. 
• When the taxpayer has a true name and a trade name, the name control is the first four characters of the individual's last name. 
• When an individual's two last names are hyphenated, the name control is the first four characters of the first last name. 

Examples - Sole Proprietor 

Name; Name Control; Comment 
Arthur P. Aspen Trade Name: Sunshine Restaurant; ASPE; The name control for a sole proprietor's name is the first four significant characters of the last name. 
Maiden Name: Jane Smith Married Name: Jane Smith Jones; JONE; When two last names are used but are not hyphenated, the name control is the first four characters of the second last name. 
Jane Smith-Jones; SMIT; When two last names are used but are not hyphenated, the name control is the first four characters of the second last name.
Elena de la Rosa; DELA; The Spanish phrases "de", "De", "del", and "de la" are part of the name control. 
Juan Garza Morales; GARZ; For Spanish names, when an individual has two last names, the name control is the first four characters of the first last name. 
Maria Lopez Moreno; LOPE; For Spanish names, when an individual has two last names, the name control is the first four characters of the first last name. 
Sunny Ming Lo; LO; For last names that have only two letters the last two spaces will be "blank." Blanks may be present only as the last three positions of the name control. 
Kim Van Nguyen; NGUY; Vietnamese names will often have a middle name of Van (male) or Thi (female). 

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Partnerships 

The name control for a partnership will usually result in the following order of selection: 

1. For businesses "doing business as" (dba) or with a trade name, use the first four characters of the dba or trade name. 
2. If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual's name, such as in a law firm partnership). 
3. Online receipt of EINs generates separate rules for the name control of partnerships. 
4. Whether received online or via paper, if the first word is "The," disregard it unless "The" is followed by only one other word. 
5. If the EIN was assigned online (the EIN will begin with one of the following two digits:20, 26, 27, 45,46, 47, 81, 82, 83, 84, 85 or 86), then the name control for a partnership is developed using the first four characters of the primary name line. 
6. If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85 or 86 the name control for a partnership result from the trade or business name of the partnership. If there is no trade or business name, a name control results from the first four letters of a partnership name. In the case of a list of partners followed by the word partnership or an abbreviation thereof, use the last name of the first partner on the original Form SS-4, Application for Employer Identification Number. 

Examples - Partnerships 

Name; Name Control 
Rosie's Restaurant; ROSI 
Burgandy_Olive & Cobalt_Ptrs; BURG 
The Hemlock; THEH 
John Willow and James Oak Partnership (EIN assigned online); JOHN 
A.S. Green_(The) Oak Tree; OAKT 
K.L. Black & O. H. Brown; BLAC 
Bob Orange and Carol Black_et al. Prs. Dba The Merry Go Round; MERR 

<Page 147>

Corporations 

The name control for a corporation is the first four significant characters of the corporate name. 

Examples - Corporations 

Name; Name Control; Comment 
The Meadowlark Company; MEAD; Omit the word "The" when followed by more than one word. 
The Flamingo; THEF; Include the word "The" in the name control when followed by only one word. 
George Giraffe PSC; GEOR; Corporate name control rules apply if an individual name contains the abbreviations PC (Professional Corporation), SC (Small Corporation), PA (Professional Association), PS (Professional Service), or PSC (Personal Service Corporation). 
Kathryn Canary Memorial;Foundation; KATH; When the organization name contains the words "Fund" or "Foundation", corporate name control rules apply. 
Barbara J. Zinnia ZZ Grain; ZZGR; When an individual name and a corporate name appear, the name control is the first four characters of the corporation name. 

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Estates, Trusts, and Fiduciaries 

The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent must have the word "Estate" after the first four characters in the primary name line. 

The name control for trusts and fiduciaries results in the following: 

1. Name controls for individual trusts are created from the first four characters of the individual's last name. 
2. For corporations set up as trusts, use the first four characters of the corporate name. 
3. There are separate rules for the name control of trusts, depending on whether the EIN is an online assignment. 
4. If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, 45, 46, 47,81, 82, 83, 84, 85 or 86), then the name control is developed using the first four characters of the first name on the primary name line. Ignore leading phrases such as "Trust for" or "Irrevocable Trust." 
5. If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85 or 86, then the name control for a trust or fiduciary account results from the name of the person in whose name the trust or fiduciary account is established. 

Examples - Estates, Trusts, and Fiduciaries 

Name; Name Control 
Howard J. Smith Dec'd Howard J Smith, Estate; SMIT
Howard J. Smith Dec'd Howard J Smith, Estate (EIN assigned online); HOWA 
Michael T Azalea Revocable Trust Michael T Azalea Rvoc Tr; AZAL 
Sunflower Company Employee Benefit Trust Sunflower Company Employee Benefit Trust; SUNF 
Jonathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online); PERI 
Trust for the benefit of Bob Jones (EIN assigned online); BOBJ 
Trust for the benefit of Bob Jones; JONE 

<Page 149>

Other Organizations 

Compliance with the following will facilitate the computer programs in identifying the correct name control: 

1. The only organization, which you will always abbreviate, is Parent Teachers Association (PTA). The name control will be "PTA" plus the first letter of the name of the state in which the PTA is located. 
2. The name control for a local or post number is the first four characters of the national title. 
3. Use the name control of the national organization name if there is a Group Exemption Number (GEN). 
4. For churches and their subordinates (for example nursing homes, hospitals), the name control consists of the first four characters of the legal name of the church or subordinate. 
5. If the organization's name indicates a political organization, use the individual's name as the name control. 
6. The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words "stock company" or "corporation." Therefore, if these words appear in a name line, these words will move to the end of the name where the word corporation" would normally appear. 

Examples - Other Organizations 

Name; Name Control 
Parent Teachers Association Congress of Georgia; PTAG 
Church of All; CHUR 
Committee to Elect Patrick Dole:; PATR 
Green Door Kabushik Kaisha; GREE 

<Page 150>

Exhibit 2 Publication 1220 Tax Year 2023 Revision Updates 

A blank three column, 18 row table is shown. The column headings are Date, Location, and Update.

                                                                                                                                                                                                                         