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Publication 1220 (Rev. 9-2024) Catalog Number 61275P Department of the Treasury Internal Revenue Service www.irs.gov

 

Publication 1220

Specifications for Electronic Filing of 

Forms 1097, 1098, 1099, 3921, 3922, 5498, 

and W-2G 

For Tax Year 2024
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First Time Filers Quick Reference Guide

On February 21, 2023, the Department of the Treasury and the Internal Revenue Service published final 

regulations reducing the threshold for filing returns and other documents electronically (e-file). These 

regulations require filers of 10 or more information returns in a calendar year beginning in 2024, tax year 

2023, to file those information returns electronically. Corrected information returns MUST be filed 

electronically if the original return was 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 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). 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 the IRS may

request additional information to process the request. Approved applications will be assigned a TCC. If you 

don't want to wait for the letter sent (via U.S. Postal Service) to the mailing address provided on your 

application, monitor your IR Application Summary page to view your assigned TCC. Generally, your TCC will 

be available for use on the FIRE System 48 hours from the effective date shown your application. 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. The test system is restricted to no more 

than 125 test files per year. 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 don’t communicate. You must create and keep a 

separate FIRE Account for each FIRE Account System.

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

• Form 15397, Application for Extension of Time to Furnish Recipient Statements
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Table of Contents

First Time Filers Quick Reference Guide......................................................................... 3

Part A General Information............................................................................................... 7

Sec. 1 Introduction.................................................................................................................. 9

Sec. 2 Purpose ......................................................................................................................10

Sec. 3 What’s New for Tax Year 2024................................................................................... 10

Sec. 4 Communicating with the IRS..................................................................................... 11

Sec. 5 Additional Resources ................................................................................................ 12

Sec. 6 Filing Requirements, Retention Requirements, and Due Dates ............................. 13

.01 Filing Requirements...................................................................................................... 13

.02 Retention Requirements ............................................................................................... 13

.03 Due Dates.....................................................................................................................13

Sec. 7 Reporting Nonemployee Compensation (NEC) for Tax Year 2024 ......................... 15

Sec. 8 Extensions..................................................................................................................15

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

................................................................................................................................................15

Sec. 10 Penalties Associated with Information Returns..................................................... 15

Sec. 11 Corrected Returns.................................................................................................... 15

.01 General Information...................................................................................................... 15

.02 Error in Reporting the Issuer......................................................................................... 16

.03 Specifications for Filing Corrected Returns Electronically ............................................. 17

.04 Corrections and Penalties............................................................................................. 17

.05 Corrected Returns Procedures ..................................................................................... 17

Sec. 12 Combined Federal/State Filing (CF/SF)Program ................................................... 21

.01 General Information...................................................................................................... 21

.02 Participation in CF/SF Program .................................................................................... 21

Sec. 13 State Abbreviation Codes and APO/FPO Addresses............................................. 24

.01 State Abbreviation Codes ............................................................................................. 24

.02 APO and FPO Addresses ............................................................................................. 25

Sec. 14 Definition of Terms................................................................................................... 26

Part B Data Communications......................................................................................... 27

Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC)............ 29

.01 Information Returns (IR) Application for Transmitter Control Code (TCC)..................... 29

.02 Using the Online IR Application for TCC ....................................................................... 29

.03 Application Approval/Completed................................................................................... 30
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.04 Revise Current TCC Information................................................................................... 30

.05 Do I Need More than One TCC?................................................................................... 30

.06 Deleted TCC.................................................................................................................31

Sec. 2 Connecting to FIRE System ...................................................................................... 31

Sec. 3 Electronic Specifications........................................................................................... 34

.01 FIRE System ................................................................................................................34

.02 FIRE System Internet Security Technical Standards..................................................... 35

Sec. 4 Electronic Submissions............................................................................................. 35

.01 Electronic Submissions................................................................................................. 35

.02 File Definitions ..............................................................................................................36

.03 Submission Responses ................................................................................................ 36

Sec. 5 Test Files ....................................................................................................................37

Sec. 6 Common Problems .................................................................................................... 38

Sec. 7 Common Formatting Errors ...................................................................................... 40

Part C Record Format Specifications and Record Layouts......................................... 43

File Format.............................................................................................................................45

Sec. 1 Transmitter “T” Record General Field Descriptions................................................ 46

Sec. 2 Issuer “A” Record ...................................................................................................... 52

Sec. 3 Payee “B” Record ...................................................................................................... 71

Sec. 4 End of Issuer “C” Record ........................................................................................ 137

Sec. 5 State Totals “K” Record........................................................................................... 139

Sec. 6 End of Transmission “F” Record ............................................................................ 142

Part D Extension of Time.............................................................................................. 145

Sec. 1 Extension of Time .................................................................................................... 147

.01 Application for Extension of Time to File Information Returns (30-day automatic)....... 147

.02 Extension of Time Record Layout ............................................................................... 149

Part E Exhibits............................................................................................................... 153

Exhibit 1 Name Control....................................................................................................... 155

Exhibit 2 Publication 1220 Tax Year 2024 Revision Updates ........................................... 161
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Part A

General Information
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Sec. 1 Introduction

This publication outlines the communication procedures and transmission formats for the following 

information returns:

• Form 1097-BTC, Bond Tax Credit

• Form 1098, Mortgage Interest Statement

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

• Form 1098-E, Student Loan Interest Statement

• Form 1098-F, Fines, Penalties and Other Amounts

• Form 1098-Q, Qualifying Longevity Annuity Contract Information

• Form 1098-T, Tuition Statement

• Form 1099-A, Acquisition or Abandonment of Secured Property

• Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

• Form 1099-C, Cancellation of Debt

• Form 1099-CAP, Changes in Corporate Control and Capital Structure

• Form 1099-DIV, Dividends and Distributions

• Form 1099-G, Certain Government Payments

• Form 1099-INT, Interest Income

• Form 1099-K, Payment Card and Third Party Network Transactions

• Form 1099-LS, Reportable Life Insurance Sale

• Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

• Form 1099-MISC, Miscellaneous Information

• Form 1099-NEC, Nonemployee Compensation

• Form 1099-OID, Original Issue Discount

• Form 1099-PATR, Taxable Distributions Received From Cooperatives

• Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 & 530)

• Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, 

Insurance Contracts, etc.

• Form 1099-S, Proceeds From Real Estate Transactions

• Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

• Form1099-SB, Seller’s Investment in Life Insurance Contract

• Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

• Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan 

under Section 423(c)

• Form 5498, IRA Contribution Information

• Form 5498-ESA, Coverdell ESA Contribution Information

• Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

• Form W-2G, Certain Gambling Winnings
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Sec. 2 Purpose

The purpose of this publication is to provide the specifications for filing of Forms 1097, 1098, 1099, 3921, 

3922, 5498, and W-2G electronically with the IRS including the requirements and specifications for electronic 

filing under the Combined Federal/State Filing (CF/SF) Program. Additionally, this publication provides 

specifications to submit an automatic 30-day extension of time to file certain information returns.

Note: Generally, boxes on paper forms correspond with fields used for the electronic file; however, if the 

form and field instructions don’t match, the guidance in this publication supersedes form instructions. 

Electronic reporting of information returns eliminates the need for electronic filers to file paper documents 

with the IRS. Don’t 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. Don’t 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 2024

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

Year 2024 Revision Updates.

1. Treasury Decision (TD) 9972 amended the rules for filing information returns electronically. The updated 

regulations mandate that businesses electronically file 10 or more returns of any form type. For instance, 

information returns processed through the Information Return Intake System (IRIS), Filing Information 

Returns Electronically (FIRE) System, Affordable Care Act Information Returns (AIR) System, and Form 

W-2 submissions to the Social Security Administration (SSA) all fall within the same form type category. 

The total count includes scenarios like four Form 1099-NEC filings via IRIS, two Form 1042-S filings via 

FIRE, two Form 1095-B filings via AIR, and two Form W-2 filings via SSA. Since the total of all forms 

filed equals ten, the customer is required to file all information returns electronically. Corrections are not 

factored into this calculation; however, if an information return is submitted electronically, associated 

corrections must also be filed electronically using the same system used for the original filing.

2. Starting in tax year 2024, you can use Form 15397, Application for Extension of Time to Furnish 

Recipient Statements, to request a one-time 30-day extension to furnish copies of statements to 

recipients. Refer to Sec. 8 Extensions.

3. Issuers/transmitters are strongly recommended to keep a copy of FIRE System file status emails and the 

associated files of the 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.

4. The test system will only allow 125 test files per year.

5. The new combined federal state code for Rhode Island is 44.
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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.

To send files using the FIRE System go to https://fire.irs.gov/. To send test file(s) using the FIRE Test 

System go to https://fire.test.irs.gov/.

Caution: Actual live data must never be sent through the FIRE Test System.

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). Don’t include tax 

identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure.
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Sec. 5 Additional Resources

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

Topic Location

Electronic filing of Forms W-2 • Social Security Administration (SSA) website at

https://www.ssa.gov/ or call 800-772-6270 (toll-free) to obtain the 

number of the SSA Employer Service Liaison Officer for your 

area.

Forms and Publications • Forms, Instructions & Publications on https://www.irs.gov/.

Form 8508, Application for a

Waiver from Electronic Filing of

Information Returns

• Search Forms, Instructions & Publications on

https://www.irs.gov/.

Form 8809, Application for 

Extension of Time to File 

Information Returns

• 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/.

Form 15397, Application for 

Extension of Time to Furnish 

Recipient Statements

• Refer to Form 15397.

Guide Wire - receive notification of

guidance issued by the IRS

• Subscribe at https://www.irs.gov/newsroom/subscribe-to-irsguidewire. 

Information Returns (IR) 

Application for Transmitter Control 

Code (TCC)

• Apply online at https://www.irs.gov/e-file-providers/filinginformation-returns-electronically-fire. 

Information Returns Intake 

System (IRIS) and Publication 

5717, IRIS Taxpayer Portal User 

Guide

• Refer to https://www.irs.gov/iris.

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.

• Refer to https://www.irs.gov/irb/.

Mailing address for paper filing of 

information returns

• Search for General Instructions for Certain Information Returns 

on Forms, Instructions & Publications on https://www.irs.gov/. 

Payee/recipient questions on how 

to report information return data

• Search the Help tab on https://www.irs.gov/ for assistance with 

individual taxpayer returns or account related issues.

Quick Alerts • Subscribe at https://www.irs.gov/e-file-providers/subscribe-toquickalerts
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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 information returns electronically. The updated 

regulations mandate that businesses electronically file 10 or more returns of any form type. For instance, 

information returns processed through the Information Return Intake System (IRIS), Filing Information 

Returns Electronically (FIRE) System, Affordable Care Act Information Returns (AIR) System, and Form W-2 

submissions to the Social Security Administration (SSA) all fall within the same form type category. The total 

count includes scenarios like four Form 1099-NEC filings via IRIS, two Form 1042-S filings via FIRE, two 

Form 1095-B filings via AIR, and two Form W-2 filings via SSA. Since the total of all forms filed equals ten, 

the customer is required to file all information returns electronically. Corrections are not factored into this 

calculation; however, if an information return is submitted electronically, associated corrections must also be 

filed electronically using the same system used for the original filing. 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’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/Transmitters are strongly recommended to keep a copy of FIRE System file status emails and the 

associated files of the 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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Sec. 6 Filing Requirements, Retention Requirements, and Due Dates 

(continued)

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 don’t 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 2024

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-fileproviders/filing-information-returns-electronically-fire. 

You may request an extension of time to furnish the statements to recipients by faxing Form 15397, 

Application for Extension of Time to Furnish Recipient Statements to:

Internal Revenue Service Technical Services Operation 

Attn: Extension of Time Coordinator 

Fax: 877-477-0572 (International Fax: 304-579-4105) 

Your request must be received no later than the date on which the statements are due to the recipients. If 

your request for an extension is approved, generally you will be granted a maximum of 30 extra days to 

furnish the recipient statements.

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 using the FIRE System. Don’t file the original file again as this may result in duplicate 

reporting. File only the returns that require corrections. Don’t include information returns that were not 

included in the original file as corrections. Information returns not included in the initial filing must be 

submitted as an original file.

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

corrected return.
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Sec. 11 Corrected Returns (continued)

If an information return is submitted electronically the associated corrections must also be filed electronically 

using the same system used to file the information return being corrected.

The issuer or transmitter must furnish corrected statements to recipients as soon as possible. If an issuer or 

transmitter discovers errors that affect numerous 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 name/TIN

• TCC

• Type of return

• Number of payees

• Filing method, paper or electronic

• If federal income tax was withheld

Mail correspondence to:

Internal Revenue Service

230 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430
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Sec. 11 Corrected Returns (continued)

.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. Don’t 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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Sec. 11 Corrected Returns (continued)

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. Don’t use this correction process for payment amount corrections.
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Sec. 11 Corrected Returns (continued)

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:
20

Sec. 11 Corrected Returns (continued)

Two-transaction Correction (continued)

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.

The last record on the file must be the End of 

Transmission “F” Record.

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.
21

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

.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 2025, the request would need to be submitted by January 1, 2025. 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.
22

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

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 and must not contain actual

live data. 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.

Note: The test system will only allow 125 test files per year.

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 that 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. Don’t 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).
23

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

Table 1: Participating States and Codes*

State Code State Code State Code

Alabama 01 Indiana 18 Nebraska 31

Arizona 04 Kansas 20 New Jersey 34

Arkansas 05 Louisiana 22 New Mexico 35

California 06 Maine 23 North Carolina 37

Colorado 07 Maryland 24 North Dakota 38

Connecticut 08 Massachusetts 25 Ohio 39

Delaware 10 Michigan 26 Oklahoma 40

District of Columbia 11 Minnesota 27 Pennsylvania 42

Georgia 13 Mississippi 28 Rhode Island 44

Hawaii 15 Missouri 29 South Carolina 45

Idaho 16 Montana 30 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
24

Sec. 13 State Abbreviation Codes and APO/FPO Addresses

.01 State Abbreviation Codes

The following state and U.S. territory abbreviations are to be used when developing the state code portion of 

the address fields. This table provides state and territory abbreviations only and does not represent those 

states participating in the CF/SF Program.

Table 2: State & U.S. Territory Abbreviations

State Code State Code State Code

Alabama AL Kentucky KY Ohio OH

Alaska AK Louisiana LA Oklahoma OK

American Samoa AS Maine ME Oregon OR

Arizona AZ Maryland MD Pennsylvania PA

Arkansas AR Massachusetts MA Puerto Rico PR

California CA Michigan MI Rhode Island RI

Colorado CO Minnesota MN South Carolina SC

Connecticut CT Mississippi MS South Dakota SD

Delaware DE Missouri MO Tennessee TN

District of Columbia DC Montana MT Texas TX

Florida FL Nebraska NE Utah UT

Georgia GA Nevada NV Vermont VT

Guam GU New Hampshire NH Virginia VA

Hawaii HI New Jersey NJ U.S. Virgin Islands VI

Idaho ID New Mexico NM Washington WA

Illinois IL New York NY West Virginia WV

Indiana IN North Carolina NC Wisconsin WI

Iowa IA North Dakota ND Wyoming WY

Kansas KS No. Mariana Islands MP

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

formatting for an address.

Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the “B” Record. This also 

includes American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U.S. Virgin Islands.
25

Sec. 13 State Abbreviation Codes and APO/FPO Addresses (continued)

.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.
26

Sec. 14 Definition of Terms 

ELEMENT DESCRIPTION

Issuer Formally referred to as payer; files information returns electronically 

for their business, regardless of the number of locations.

Transmitter Sends electronic information return data directly to the IRS on behalf 

of a business or individual. May also file information returns for their 

own business; regardless of the number of locations.

Filer Any person or entity that files an information return.

Correction A correction is an information return filed by the filer/transmitter to 

correct an information return previously filed and successfully 

processed by the IRS but contained erroneous information.

EIN A nine-digit employer identification number which has been assigned 

by the IRS for business federal tax reporting purposes.

Replacement A replacement is an information return file sent by the filer/transmitter to 

replace a file that received a bad file status due to errors encountered 

while processing the filer’s original file or correction file.

In-house Programmer An employee or a hired contract programmer.

Issuer Account Number for 

Payee

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.
Part B

Data Communications
28

INTENTIONALLY LEFT BLANK 
29

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 online IR Application 

for TCC to obtain a TCC. 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.

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 2024.

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. See Publication 5911, IR 

Application for TCC Tutorial for more information.

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”.
30

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

(TCC) (continued)

.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 the application within 30 days of the change 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. Don’t 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.
31

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

(TCC) (continued)

.06 Deleted TCC

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

information returns electronically through the FIRE System. Refer to Part D. Extension of Time. If you don’t

use your TCC for three consecutive years, your TCC will be deleted. Once your TCC is deleted it cannot be 

reactivated. You’ll need to submit a new IR Application for TCC located on the FIRE webpage.

Sec. 2 Connecting to FIRE System

You must obtain a TCC before you can establish a FIRE Account to transmit files through the FIRE Systems 

(Production and Test). The system will prompt you to create your User ID, password, 10-digit Personal 

Identification Number (PIN) and secret phrase. Each user should create their individual FIRE Account and 

login credentials. Multiple FIRE Accounts can be created under one TCC. Refer to the FIRE webpage for 

additional information on account creation. The FIRE Production System and the FIRE Test System are two 

different sites that don’t communicate with each other. If you plan on sending a production file and a test file, 

you’ll need an account on each system.

You must enter your TCC, EIN and legal business name exactly as it appears on your IR Application for 

TCC. Once you log in to FIRE, your information will fill in automatically when you submit files.
32

Sec. 2 Connecting to FIRE System (continued)

Connecting to the FIRE Systems

1st Time Connection to FIRE Production and 

Test Systems:

Returning User to FIRE Production and Test 

Systems:

• Click “Create New Account”

• Input TCC, EIN and Company Name listed as 

Firm/Organization Legal Name on your IR 

Application for TCC.

• 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 don’t 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. 

• Click “Log On”

• Enter the TCC

• Enter the EIN

• Enter the Company Name listed as 

Firm/Organization Legal Name on your IR 

Application for TCC.

• 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. 
33

Sec. 2 Connecting to FIRE System (continued)

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.”
34

Sec. 2 Connecting to FIRE System (continued)

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.

Issuers/Transmitters are strongly recommended to keep a copy of FIRE System file status emails and the 

associated files of the information returns or be able to reconstruct the data for at least three years from 

the reporting due date. Refer to Part A. Sec. 6, .02 Retention Requirements. 

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 

fewdays.

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. Don’t transmit duplicate data.

Electronic reporting of information returns eliminates the need for electronic filers to send paper documents 

to the IRS. Don’t send copies of the paper forms to the IRS for any forms filed electronically. This will result 

in duplicate filing.
35

Sec. 3 Electronic Specifications (continued)

.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 selfextracting 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.
36

Sec. 4 Electronic Submissions (continued)

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.

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.
37

Sec. 4 Electronic Submissions (continued)

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 TCC, per year 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.
38

Sec. 6 Common Problems

Item Issue Resolution

1 You have not 

received a file status 

email.

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.

2 You don’t know the 

status of your 

submission.

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. 

3 You received a file 

status of "Bad.”

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.

4 You received an 

error that more than 

one file is 

compressed within 

the file.

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.
39

Sec. 6 Common Problems (continued)

Item Issue Resolution

5 You resent your 

entire file as a 

correction after only 

a few changes were 

made.

Only send those returns that need 

corrections, not the entire original file. See 

Part A. Sec. 11, Corrected Returns. 

6 You received an 

error that the file is 

formatted as 

EBCDIC.

All files submitted electronically must be in 

standard ASCII code.

7 You receive a 

TCC/TIN mismatch 

error when entering 

your TCC/TIN 

combination in your 

FIRE Account.

Enter the TIN of the company assigned to 

the TCC and the Firm Legal Name as it 

appears on the IR Application for TCC.

8 Transmitter sent the 

wrong file.

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.
40

Sec. 6 Common Problems (continued)

Item Issue Resolution

9 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. 

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.

10 You sent a file in .PDF 

format.

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. Don’t 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-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.
41

Sec. 7 Common Formatting Errors (continued)

Item Issue Resolution

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: Don’t remove the “T” from position 1 of the 

“T” Record, only from position 28.

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. Don’t 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 2024, 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. 
42

INTENTIONALLY LEFT BLANK 
Part C

Record Format Specifications and Record Layouts
44

INTENTIONALLY LEFT BLANK 
45

File Format

Each record must be 750 positions.

Identifies the Issuer (the

institution or person making

payments), the type of

document being reported,

and other miscellaneous

information.
46

Sec. 1 Transmitter “T” Record General Field Descriptions

General Field Descriptions

The Transmitter “T” Record identifies the entity transmitting the electronic file. A replacement file will be 

requested if the “T” Record is not present. See File Format Diagram located in Part C. Record Format 

Specifications and Record Layouts. 

• Transmitter “T” Record is the first record on each file and is followed by an Issuer “A” Record.

• All records must be a fixed length of 750 positions.

• Don’t use punctuation in the name and address fields.

• The Transmitter “T” Record contains critical information when necessary for the IRS to contact the 

transmitter.

• For all fields marked “Required,” the transmitter must provide the information described under 

General Field Description. For those fields not marked “Required,” a transmitter must allow for the 

field but may be instructed to enter blanks or zeros in the indicated field positions for the indicated 

length.

• All alpha characters entered in the “T” Record must be upper case, except an email address which 

may be case sensitive.

Record Name: Transmitter “T” Record

Field Position Field Title Length General Field Description

1 Record Type 1 Required. Enter “T.”

2-5 Payment 

Year

4 Required. Enter “2024.” If reporting prior year data, 

report the year which applies (2023, 2022, etc.) and 

set the Prior Year Data Indicator in field position 6.

6 Prior Year 

Data 

Indicator

1 Required. Enter “P” only if reporting prior year data. 

Otherwise, enter a blank.

Don’t enter a “P” if the tax year is 2024. The FIRE 

System accepts 2014 through 2023 for prior years. 

You cannot mix tax years within a file. 

7-15 Transmitter’s 

TIN

9 Required. Enter the transmitter’s nine-digit taxpayer 

identification number (TIN).

16-20 Transmitter 

Control 

Code

5 Required. Enter the five-character alphanumeric 

Transmitter Control Code (TCC) assigned by the 

IRS.

21-27 Blank 7 Enter blanks.

28 Test File 

Indicator

1 Required for test files only. Enter a “T” if this is a 

test file. Otherwise, enter a blank.
47

Sec. 1 Transmitter “T” Record General Field Descriptions (continued)

Record Name: Transmitter “T” Record (continued)

Field Position Field Title Length General Field Description

29 Foreign Entity 

Indicator

1 Enter “1” if the transmitter is a foreign entity. If 

the transmitter is not a foreign entity, enter a 

blank.

30-69 Transmitter 

Name

40 Required. Enter the transmitter name. Left justify 

the information and fill unused positions with 

blanks.

70-109 Transmitter 

Name 

(Continuation)

40 Enter any additional information that may be part of 

the name. Left justify the information and fill unused 

positions with blanks.

110-149 Company 

Name

40 Required. Enter company name associated with 

the address in field positions 190-229.

150-189 Company 

Name 

(Continuation)

40 Enter any additional information that may be part of 

the company name.

190-229 Company 

Mailing 

Address

40 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”.

230-269 Company City 40 Required. Enter the city, town, or post office where 

correspondence should be sent.

270-271 Company 

State

2 Required. Enter U.S. Postal Service state 

abbreviation. Refer to Part A. Sec. 13, Table 2, 

State & U.S. Territory Abbreviations.

272-280 Company ZIP 

Code

9 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.

281-295 Blank 15 Enter blanks.
48

Sec. 1 Transmitter “T” Record General Field Descriptions (continued)

Record Name: Transmitter “T” Record (continued)

Field 

Position

Field Title Length General Field Description

296-303 Total Number 

of Payees

8 Enter the total number of Payee “B” Records 

reported in the file. Right justify the information 

and fill unused positions with zeros.

304-343 Contact 

Name

40 Required. Enter the name of the person to contact 

when problems with the file or transmission are 

encountered.

344-358 Contact 

Telephone 

Number & 

Extension

15 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.

359-408 Contact Email 

Address

50 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.

409-499 Blank 91 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 one (1) since it is 

the first record on the file and the file can have only 

one “T” Record. Each record thereafter must be 

increased by one in ascending numerical sequence, 

that is, 2, 3, 4, etc. Right justify numbers with leading 

zeros in the field. For example, the “T” Record 

sequence number would appear as “00000001” in 

the field, the first “A” Record would be “00000002,” 

the first “B” Record, “00000003,” the second “B” 

Record, “00000004” and so on through the final 

record of the file, the “F” Record.

508-517 Blank 10 Enter blanks.
49

Sec. 1 Transmitter “T” Record General Field Descriptions (continued)

Record Name: Transmitter “T” Record (continued)

Field Position Field Title Length General Field Description

518 Vendor 

Indicator

1 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.

519-558 Vendor 

Name

40 Required. Enter the name of the company from 

whom the software was purchased. If the software is 

produced in-house, enter blanks.

559-598 Vendor 

Mailing 

Address

40 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”.

599-638 Vendor City 40 Required. Enter the city, town, or post office. If the 

software is produced in-house, enter blanks.

639-640 Vendor 

State

2 Required. Enter U.S. Postal Service state 

abbreviation. Refer to Part A. Sec. 13, Table 2, State 

& U.S. Territory Abbreviations. If the software is 

produced in-house, enter blanks.
50

Sec. 1 Transmitter “T” Record General Field Descriptions (continued)

Record Name: Transmitter “T” Record (continued)

Field Position Field Title Length General Field Description

641-649 Vendor ZIP 

Code

9 Required. Enter the valid nine-digit ZIP Code 

assigned by the U.S. Postal Service. If only the first 

five digits are known, fill unused positions with 

blanks. Left justify. If the software is produced inhouse, enter blanks.

650-689 Vendor 

Contact 

Name

40 Required. Enter the name of the person to contact 

concerning software questions. If the software is 

produced in-house, enter blanks.

690-704 Vendor 

Contact 

Telephone 

Number & 

Extension

15 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.

705-739 Blank 35 Enter blanks.

740 Vendor 

Foreign 

Entity 

Indicator

1 Enter “1” if the vendor is a foreign entity. Otherwise, 

enter a blank.

741-748 Blank 8 Enter blanks.

749-750 Blank 2 Enter blanks or carriage return/line feed characters 

(CR/LF).
51

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
52

Sec. 2 Issuer “A” Record

General Field Descriptions

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

The Issuer “A” Record identifies the person making payments. The issuer will be held responsible for the 

completeness, accuracy, and timely submission of electronic files. Examples of an Issuer include:

o Recipient of mortgage payments

o Recipient of student loan interest payments

o Educational institution

o Broker

o Person reporting a real estate transaction

o Barter exchange

o Creditor

o Trustee or issuer of any IRA or MSA plan

o Lender who acquires an interest in secured property or who has a reason to know the 

property has been abandoned

• A transmitter may include Payee “B” Records for more than one issuer in a file; however, each 

group of “B” Records must be preceded by an “A” Record and followed by an End of Issuer “C” 

Record. A single file may contain different types of returns, but the types of returns cannot be 

intermingled. A separate “A” Record is required for each issuer and each type of return being 

reported.

• The number of “A” Records depends on the number of issuers and the different types of returns 

being reported. Don’t 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.
53

Record Name: Issuer “A” Record

Field 

Position

Field Title Length General Field Description

1 Record Type 1 Required. Enter an "A.”

2-5 Payment Year 4 Required. Enter “2024.” If reporting prior year data, report 

the year which applies (2023, 2022, etc.).

6 Combined 

Federal/ State 

Filing Program

1 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. 

7-11 Blank 5 Enter blanks.

12-20 Issuer Taxpayer 

Identification 

Number (TIN)

9 Required. Enter the valid nine-digit taxpayer identification 

number assigned to the issuer. Don’t 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”.

21-24 Issuer Name 

Control

4 Enter the four characters of the name control or enter 

blanks. See Part E. Exhibit 1, Name Control.

25 Last Filing 

Indicator

1 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.
54

Record Name: Issuer “A” Record (continued)

Field 

Position Field Title Length General Field Description

26-27 Type of Return 2 Required. Enter the appropriate code. Left 

justify and fill unused positions with blanks.

TYPE OF RETURN CODE

1097-BTC BT

1098 3

1098-C X

1098-E 2

1098-F FP

1098-Q QL

1098-T 8

1099-A 4

1099-B B

1099-C 5

1099-CAP P

1099-DIV 1

1099-G F

1099-INT 6

1099-K MC

1099-LS LS

1099-LTC T

1099-MISC A

1099-NEC NE

1099-OID D

1099-PATR 7

1099-Q Q

1099-R 9

1099-S S

1099-SA M

1099-SB SB

3921 N

3922 Z

5498 L

5498-ESA V

5498-SA K

W-2G W
55

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

28-45 Amount 

Codes

18 Required. Enter the appropriate amount code(s) for the 

type of return being reported. In most cases, the box 

numbers on paper information returns correspond with the 

amount codes used to file electronically. However, if 

discrepancies occur, Publication 1220 governs for filing 

electronically. Enter the amount codes in ascending 

sequence; numeric characters followed by alphas. Left 

justify the information and fill unused positions with blanks.

Note: A type of return and an amount code must be 

present in every Issuer “A” Record even if no money 

amounts are being reported. For a detailed explanation of 

the information to be reported in each amount code, refer to 

the appropriate paper instructions for each form.

Amount Codes

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
56

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

Amount Codes

Form 1098, Mortgage Interest Statement

For Reporting Payments on Form 1098:

Amount Type Amount Code

Mortgage interest received from 

payer(s)/borrower(s)

1

Points paid on the purchase of a 

principal residence

2

Refund or credit of overpaid interest 3

Mortgage Insurance Premium

• If section 163(h)(3)(E) applies for 

2024, enter the total premiums of 

$600 or more paid (received) in 

2024. 

• If section 163(h)(3)(E) does not 

apply for 2024 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 Form 1098. 

4

Blank (Filer’s use) 5

Outstanding Mortgage Principal 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.
57

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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
58

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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
59

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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). Don’t report negative 

amounts.

4

Wash Sale Loss Disallowed 5

Bartering 7

Profit (or loss) realized in 2024 (See 

Note 2)

9

Unrealized profit (or loss) on open

contracts 12/31/2023 (See Note 2)

A

Unrealized profit (or loss) on open

contracts 12/31/2024 (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
60

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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
61

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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
62

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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
63

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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: Don’t 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
64

Record Name: Issuer “A” Record (continued)

Field 

Position

Field 

Title

Length General Field Description

Amount Codes

Form 1099-OID, Original Issue 

Discount

For Reporting Payments on Form 1099-OID:

Amount Type Amount

Code

Original issue discount for 2024 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
65

Record Name: Issuer “A” Record (continued)

Field 

Position

Field 

Title

Length General Field Description

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.
66

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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-ascut” 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
67

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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

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.
68

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

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

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 

2024 and 2025 for 2024

1

Total contributions made in 2024 2

Total HSA or Archer MSA contributions 

made in 2025 for 2024

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 2024 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

46-51 Blank 6 Enter blanks.

52 Foreign Entity 

Indicator

1 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.
69

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

53-92 First Issuer

Name Line

40 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.

93-132 Second 

Issuer Name 

Line

40 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.

133 Transfer 

Agent 

Indicator

1 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

134-173 Issuer

Shipping 

Address

40 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".
70

Record Name: Issuer “A” Record (continued)

Field 

Position

Field Title Length General Field Description

174-213 Issuer City 40 Required. If the Transfer Agent Indicator in position 133 is 

a “1”, enter the city, town, or post office of the transfer 

agent. Otherwise, enter issuer city, town, or post office city.

Don’t enter state and ZIP Code information in this field. Left 

justify the information and fill unused positions with blanks.

214-215 Issuer State 2 Required. Enter the valid U.S. Postal Service state 

abbreviation. Refer to Part A, Sec. 13, Table 2, State & 

U.S. Territory Abbreviations.

216-224 Issuer ZIP 

Code

9 Required. Enter the valid nine-digit ZIP Code assigned by 

the U.S. Postal Service. If only the first five digits are 

known, left justify the information and fill unused positions 

with blanks. For foreign countries, alpha characters are 

acceptable if the filer has entered a “1” in “A” Record, field 

position 52 Foreign Entity Indicator.

225-239 Issuer

Telephone 

Number & 

Extension

15 Enter the issuer’s telephone number and extension. Omit 

hyphens. Left justify the information and fill unused 

positions with blanks.

240-499 Blank 260 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. 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.
71

” Record - Record Layout 

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.
72

Sec. 3 Payee “B” Record (continued)

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 

Special Data Entries Field; therefore, the IRS program does not check the content or format of the data 

entered in this field. It is the filer’s option to use the Special Data Entries Field.

Following the Special Data Entries Field, payment fields have been allocated for State Income Tax Withheld 

and Local Income Tax Withheld. These fields are for the convenience of filers. The information will not be 

used by the IRS.

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

program.

Record Name: Payee “B” Record

Field Position Field Title Length General Field Description

1 Record Type 1 Required. Enter “B.”

2-5 Payment Year 4 Required. Enter “2024.” If reporting prior year data, report 

the year which applies (2023, 2022, etc.).

6 Corrected 

Return Indicator 

(See Note)

1 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.

7-10 Name Control 4 If determinable, enter the first four characters of the last 

name of the person whose TIN is being reported in 

positions 12-20 of the “B” Record. Otherwise, enter 

blanks. Left justify last names of less than four characters 

and fill unused positions with blanks.

Special characters and embedded blanks must be 

removed. Refer to Part E. Exhibit 1, Name Control.
73

Record Name: Issuer “B” Record (continued)

Field Position Field Title Length General Field Description

11 Type of TIN 1 This field is used to identify the taxpayer identification 

number (TIN) in positions 12-20 as either an employer 

identification number (EIN), a social security number 

(SSN), an individual taxpayer identification number 

(ITIN) or an adoption taxpayer identification number 

(ATIN). Enter the appropriate code from the following

table:

TIN Type of Account Code

EIN A business, organization, some sole 

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

12-20 Payee’s 

Taxpayer 

Identification 

Number (TIN)

9 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 FlowThrough Entities on Form 1099, refer to General 

Instructions for Certain Information Returns for reporting 

instructions.
74

Record Name: Issuer “B” Record (continued)

Field Position Field 

Title

Length General Field Description

21-40 Issuers 

Account 

Number for 

Payee

20 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.”

41-44 Issuers 

Office Code

4 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.

45-54 Blank 10 Enter blanks.
75

Record Name: Issuer “B” Record (continued)

Field Position Field Title Length General Field Description

Payment Amount Fields 

(Must be numeric)

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 rightmost 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. Right justify payment amounts and fill 

unused positions with zeros.

Caution: If payment amounts exceed the 12 field positions allotted, a separate Payee “B” Record must be 

submitted for the remainder. The files cannot be exactly the same to avoid duplicate filing discrepancies. 

For example: For Form 1099-K reporting 12,000,000,000.00, the first “B” record would show 

8,000,000,000.00 and the second “B” record would show 4,000,000,000.00. One substitute Form 1099-K 

may be sent to the recipient aggregating the multiple Forms 1099-K. 

55-66 Payment 

Amount 1*

12 The amount reported in this field represents payments 

for Amount Code 1 in the “A” Record.

67-78 Payment 

Amount 2*

12 The amount reported in this field represents payments 

for Amount Code 2 in the “A” Record.

79-90 Payment 

Amount 3*

12 The amount reported in this field represents payments 

for Amount Code 3 in the “A” Record.

91-102 Payment 

Amount 4*

12 The amount reported in this field represents payments 

for Amount Code 4 in the “A” Record.

103-114 Payment 

Amount 5*

12 The amount reported in this field represents payments 

for Amount Code 5 in the “A” Record.

115-126 Payment 

Amount 6*

12 The amount reported in this field represents payments 

for Amount Code 6 in the “A” Record.

127-138 Payment 

Amount 7*

12 The amount reported in this field represents payments 

for Amount Code 7 in the “A” Record.

139-150 Payment 

Amount 8*

12 The amount reported in this field represents payments 

for Amount Code 8 in the “A” Record.

151-162 Payment 

Amount 9*

12 The amount reported in this field represents payments 

for Amount Code 9 in the “A” Record.
76

Record Name: Issuer “B” Record (continued)

Field Position Field Title Length General Field Description

163-174 Payment 

Amount A*

12 The amount reported in this field represents payments 

for Amount Code A in the “A” Record.

175-186 Payment 

Amount B*

12 The amount reported in this field represents payments 

for Amount Code B in the “A” Record.

187-198 Payment 

Amount C*

12 The amount reported in this field represents payments 

for Amount Code C in the “A” Record.

199-210 Payment 

Amount D*

12 The amount reported in this field represents payments 

for Amount Code D in the “A” Record.

211-222 Payment 

Amount E*

12 The amount reported in this field represents payments 

for Amount Code E in the “A” Record.

223-234 Payment 

Amount F*

12 The amount reported in this field represents payments 

for Amount Code F in the “A” Record.

235-246 Payment 

Amount G*

12 The amount reported in this field represents payments 

for Amount Code G in the “A” Record.

247-258 Payment 

Amount H*

12 The amount reported in this field represents payments 

for Amount Code H in the “A” Record.

259-270 Payment 

Amount J*

12 The amount reported in this field represents payments 

for Amount Code J in the “A” Record.

271-286 Blank 16 Enter Blanks

*Note: If there are discrepancies between the payment amount fields and the boxes on the paper 

forms, the instructions in this publication must be followed for electronic filing.

287 Foreign 

Country 

Indicator

1 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. 
77

Record Name: Issuer “B” Record (continued)

Field Position Field Title Length General Field Description

288-327 First Payee 

Name Line

40 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 FlowThrough Entities on Form 1099, see the General 

Instructions for Certain Information Returns for reporting 

instructions.

328-367 Second 

Payee Name 

Line

40 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. Don’t enter address information. It is important that 

filers provide as much payee information to the IRS as 

possible to identify the payee associated with the TIN. 

See the Note under the First Payee Name Line. Left 

justify the information and fill unused positions with 

blanks. 

368-407 Payee 

Mailing 

Address

40 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. 

408-447 Blank 40 Enter blanks.

448-487 Payee City 40 Required. Enter the city, town or post office. Enter APO 

or FPO if applicable. Don’t enter state and ZIP Code 

information in this field. Left justify the information and fill 

unused positions with blanks.
78

Record Name: Issuer “B” Record (continued)

Field Position Field Title Length General Field Description

488-489 Payee State 2 Required. Enter the valid U.S. Postal Service state 

abbreviations for states or the appropriate postal 

identifier (AA, AE, or AP). Refer to Part A. Sec.13, Table 

2, State & U.S. Territory Abbreviations.

490-498 Payee ZIP 

Code

9 Required. Enter the valid ZIP Code (nine-digit or fivedigit) assigned by the U.S. Postal Service.

For foreign countries, alpha characters are acceptable if 

the filer has entered a “1” in the Foreign Country 

Indicator, located in position 287 of the “B” Record. If 

only the first five digits are known, left justify the 

information and fill the unused positions with blanks.

499 Blank 1 Enter blank.

500-507 Record 

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. 

508-543 Blank 36 Enter blanks.
79

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
80

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.
81

(1) Payee “B” Record – Record Layout Positions 544-750 for Form 1097-BTC

Field Position Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 Issuer Indicator 1 Required. Enter the appropriate indicator from the table 

below:

Usage Indicator

Issuer of bond or its agent filing initial 2025

Form 1097-BTC for credit being reported

1

An entity that received a 2024 Form 1097-

BTC for credit being reported

2

548-555 Blank 8 Enter blanks.

556 Code 1 Required. Enter the appropriate alpha indicator from the 

table below:

Usage Indicator

Account number A

CUSIP number C

Unique identification number, not an 

account/CUSIP number, such as a selfprovided identification number

O

557-559 Blank 3 Enter blanks.

560-598 Unique 

Identifier

39 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.

599-601 Bond Type 3 Required. Enter the appropriate indicator from the table.

Usage Indicator

Clear renewable Energy Bond 101

Other 199

602-662 Blank 61 Enter blanks.

663-722 Special Data 

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 comments here. If this field is not used, enter 

blanks. 

723-748 Blank 26 Enter blanks.

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

characters.
82

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 Field Title Length General Field Description

544-551 Mortgage 

Origination Date

8 Enter the date of the Mortgage Origination in 

YYYYMMDD format (for example, January 5, 2024, 

would be 20240105).

552 Property Securing 

Mortgage Indicator

1 Enter “1” if Property Securing Mortgage is the same 

as issuer/borrowers’ address. Otherwise enter a 

blank.

553-591 Property Address 

or Description 

Securing Mortgage

39 Enter the address or description of the property 

securing the mortgage if different than the 

issuer/borrowers’ address. Left justify the 

information and fill unused positions with blanks.

592-630 Other 39 Enter any other item you wish to report to the issuer. 

Examples include: 

• Continuation of Property Address Securing

Mortgage

• Continuation of Legal Description of Property

• Real estate taxes

• Insurance paid from escrow

• If you’re a collection agent, the name of the 

person for whom you collected the interest

This is a free format field. If this field is not used, enter 

blanks.

You don’t have to report to the IRS any information 

provided in this box.

Left justify the information and fill unused positions 

with blanks.
83

(2) Payee “B” Record - Record Layout Positions 544-750 for Form 1098 (continued)

Field Position Field Title Length General Field Description

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.

631-669 Blank 39 Enter blanks.

670-673 Number of 

Mortgaged 

Properties

4 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. 

674-722 Special Data 

Entries

49 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. 

723-730 Mortgage 

Acquisition Date

8 Enter the date in format YYYYMMDD if the 

recipient/lender acquired the mortgage in 2024, show 

the date of acquisition (for example, January 5, 2024, 

would be 20240105).

731-748 Blank 18 Enter blanks.

749-750 Blank 2 Enter blanks or carriage return/line feed characters 

(CR/LF). 

Payee “B” Record - Record Layout Positions 544-750 for Form 1098

Mortgage 

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
84

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

Field Position Field Title Length General Field Description

544-545 Blank 2 Enter blanks.

546 Transaction 

Indicator

1 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. 

547 Transfer After 

Improvements 

Indicator

1 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. 

548 Transfer Below 

Fair Market 

Value Indicator

1 Enter “1” if the vehicle is transferred to a needy individual 

for significantly below fair market value. Otherwise, enter 

a blank. 

549-552 Year 4 Enter the year of the vehicle in YYYY format.

553-565 Make 13 Enter the Make of the vehicle. Left justify the information 

and fill unused positions with blanks.

566-587 Model 22 Enter the Model of the vehicle. Left justify the information 

and fill unused positions with blanks.

588-612 Vehicle or Other 

Identification 

Number

25 Enter the vehicle or other identification number of the 

donated vehicle. Left justify the information and fill 

unused positions with blanks.

613-651 Vehicle 

Description

39 Enter a description of material improvements or 

significant intervening use and duration of use. Left justify 

the information and fill unused positions with blanks.

652-659 Date of 

Contribution

8 Enter the date the contribution was made to an 

organization, in YYYYMMDD format (for example, 

January 5, 2024, would be 20240105).

660 Donee Indicator 1 Enter the appropriate indicator from the following table to 

report if the donee of the vehicle provides goods or 

services in exchange for the vehicle.

Usage Indicator

Donee provided goods or services 1

Donee did not provide goods or services 2

661 Intangible 

Religious 

Benefits Indicator

1 Enter “1” if only intangible religious benefits were 

provided in exchange for the vehicle. Otherwise, enter a 

blank.

662 Deduction $500 

or Less Indicator

1 Enter “1” if under the law the donor cannot claim a 

deduction of more than $500 for the vehicle. Otherwise, 

enter a blank.
85

(3) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-C (continued)

Field Position Field Title Length General Field Description

663-722 Special Data 

Entries

60 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. 

723-730 Date of Sale 8 Enter the date of sale, in YYYYMMDD format (for 

example, January 5, 2024, would be 20240105). Don’t

enter hyphens or slashes.

731-746 Goods and 

Services

16 Enter a description of any goods and services received 

for the vehicle. Otherwise, enter blanks. Left justify 

information and fill unused positions with blanks.

747-748 Blank 2 Enter blanks.

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

characters.

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

Blank Transaction 

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
86

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

Field Position Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 Origination 

Fees/ 

Capitalized 

Interest 

Indicator

1 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.

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 the filing requirements. If 

this field is not used, enter blanks.

723-748 Blank 26 Enter blanks.

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

characters.

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

Blank Origination Fees/ 

Capitalized 

Interest Indicator

Blank Special Data 

Entries

Blank Blank or CR/LF

544-546 547 548-662 663-722 723-748 749-750
87

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

Field Position Field Title Length General Field Description

544-551 Date of 

Order/Agreement

8 Enter the date the order or agreement became binding 

under applicable law as YYYYMMDD (for example, 

January 5, 2024, would be 20240105).

552-590 Court or entity 39 Enter the jurisdiction for the fines, penalties, or other 

amounts being assessed, if applicable.

591-629 Case number 39 Enter the case number assigned to the order or 

agreement, if applicable.

630-668 Case name or name 

of the parties to suit, 

order or agreement

39 Enter a case name or names of the parties to the suit, 

order or agreement.

669-673 Payment Code 5 Enter one or more of the following payment codes if 

applicable. Field can be blank. 

Usage Indicator

Multiple Payments A 

Multiple issuers/defendants B 

Multiple payees C 

Provision of services or provision of 

property acquired

D 

Payment amount not identified E 

674-733 Special Data Entries 60 This portion of the “B” Record may be used to record 

information for state or local government reporting or 

for the filer’s own purposes. Issuers should contact 

the state or local revenue departments for the filing 

requirements. If this field is not used, enter blanks.

734-748 Blank 15 Enter blanks.

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

characters.

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

Date of 

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
88

(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, 2024, would be 20240105). 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.

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.
89

(6) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-Q (continued)

Field Position Field Title Length General Field Description

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

characters.

Payee “B” Record – Record Layout Positions 544-750 for Form 1098-Q

Blank Annuity 

Start 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
90

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

Field Position Field Title Length General Field Description

544 Student's taxpayer 

identification 

number

(TIN Solicitation 

Certification)

1 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.

545-546 Blank 2 Enter blanks.

547 Half-time Student 

Indicator

1 Required. Enter “1” if the student was at least a halftime student during any academic period that began 

in 2024. Otherwise, enter a blank.

548 Graduate Student 

Indicator

1 Required. Enter “1” if the student is enrolled

exclusively in a graduate level program. Otherwise, 

enter a blank.

549 Academic Period 

Indicator

1 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 

2024. Otherwise, enter a blank.

550 Blank 1 Enter a blank.

551-662 Blank 112 Enter blanks.

663-722 Special Data 

Entries

60 This portion of the “B” Record may be used to record 

information for state or local government reporting or 

for the filer’s own purposes. Issuers should contact 

the state or local revenue departments for the filing 

requirements. If this field is not used, enter blanks.

723-748 Blank 26 Enter blanks.

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

characters.
91

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
92

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

Field Position Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 Personal 

Liability 

Indicator

1 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

548-555 Date of 

Lender’s 

Acquisition or 

Knowledge of 

Abandonment

8 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, 2024, would be 

20240105). Don’t enter hyphens or slashes.

556-594 Description of 

Property

39 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.

595-662 Blank 68 Enter blanks.

663-722 Special Data 

Entries

60 This portion of the “B” Record may be used to record information for 

state or local government reporting or for the filer’s own purposes. 

Issuers should contact the state or local revenue departments for the 

filing requirements. If this field is not used, enter blanks.

723-748 Blank 26 Enter blanks.

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

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

Blank Personal 

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
93

(9) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-B 

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 Noncovered 

Security 

Indicator

1 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

546 Type of Gain 

or Loss 

Indicator

1 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

547 Gross 

Proceeds 

Indicator

1 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

548-555 Date Sold or 

Disposed

8 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, 2024, would be 

20240105). Don’t enter hyphens or slashes.
94

(9) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-B (continued)

Field Position Field Title Length General Field Description

556-568 CUSIP 

Number

13 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.

569-607 Description of 

Property

39 • For broker transactions, enter a brief description of the 

disposition item (e.g., 100 shares of XYZ Corp). 

• For regulated futures and forward contracts, enter “RFC” 

or other appropriate description.

• For bartering transactions, show the services or property

provided.

If fewer than 39 characters are required, left justify 

information and fill unused positions with blanks.

608-615 Date Acquired 8 Enter the date of acquisition in the format YYYYMMDD (for 

example, January 5, 2024, would be 20240105). Don’t enter 

hyphens or slashes. Enter blanks if this is an aggregate 

transaction.

616 Loss Not 

Allowed 

Indicator

1 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.

617 Applicable 

check box of 

Form 8949

1 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
95

(9) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-B (continued)

Field Position Field Title Length General Field Description

618 Applicable 

checkbox for 

Collectables

1 Enter “1” if reporting proceeds from Collectibles. Otherwise 

enter blank.

619 FATCA Filing 

Requirement 

Indicator

1 Enter "1" if there is a FATCA Filing Requirement. 

Otherwise, enter a blank.

620 Applicable 

Checkbox for 

QOF

1 Enter a “1” if reporting proceeds from QOF. Otherwise, 

enter a blank.

621-662 Blank 42 Enter blanks.

663-722 Special Data 

Entries

60 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.

723-734 State Income 

Tax Withheld

12 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.

735-746 Local Income 

Tax Withheld

12 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.

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.
96

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 Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 Identifiable 

Event Code

1 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

548-555 Date of 

Identifiable 

Event

8 Enter the date the debt was canceled in YYYYMMDD format 

(for example, January 5, 2024, would be 20240105). Don’t

enter hyphens or slashes.
97

(10) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-C (continued)

Field Position Field Title Length General Field Description

556-594 Debt 

Description

39 Enter a description of the origin of the debt, such as student 

loan, mortgage, or credit card expenditure. If a combined 

Form 1099-C and 1099-A is being filed, also enter a 

description of the property.

595 Personal 

Liability 

Indicator

1 Enter “1” if the borrower is personally liable for repayment or

enter a blank if not personally liable for repayment.

596-662 Blank 67 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-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
98

(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, 2024, would be 

20240105). 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
99

(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.

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.
100

(12) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV (continued)

Field Position Field Title Length General Field Description

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 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 Trade or 

Business 

Indicator

1 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
101

(13) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G (continued)

Field Position Field Title Length General Field Description

548-551 Tax Year of 

Refund

4 Enter the tax year for which the refund, credit, or offset 

(Amount Code 2) was issued. The tax year must reflect the 

tax year for which the refund was made, not the tax year of 

Form 1099-G. The tax year must be in four-position format of 

YYYY (for example, 2015). The valid range of years for the 

refund is 2013 through 2022. 

Note: This data is not considered prior year data since it is 

required to be reported in the current tax year. Don’t enter “P” 

in the field position 6 of Transmitter “T” Record.

552-662 Blank 111 Enter blanks.

663-722 Special Data 

Entries

60 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.

723-734 State 

Income Tax 

Withheld

12 State income tax withheld is for the convenience of the filers. 

This information does not need to be reported to the IRS. If 

not reporting state tax withheld, this field may be used as a 

continuation of the Special Data Entries Field. The payment 

amount must be right justified, and unused positions must be 

zero-filled.

735-746 Local 

Income Tax 

Withheld

12 Local income tax withheld is for the convenience of the filers. 

This information does not need to be reported to the IRS. If 

not reporting local tax withheld, this field may be used as a 

continuation of the Special Data Entries Field. The payment 

amount must be right justified, and unused positions must be 

zero-filled.

747-748 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.
102

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
103

(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.
104

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 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 Type of Filer 

Indicator

1 Required. Enter the appropriate indicator from the 

following table.

Usage Indicator

Payment Settlement Entity (PSE) 1

Electronic Payment Facilitator (EPF)/Other 

third party

2

548 Type of Payment 

Indicator

1 Required. Enter the appropriate indicator from the 

following table.

Usage Indicator

Payment Card Payment 1

Third Party Network Payment 2

549-561 Number of 

Payment 

Transactions

13 Required. Enter the number of payment transactions. 

Don’t include refund transactions.

Right justify the information and fill unused positions with 

zeros.

562-564 Blank 3 Enter blanks.

565-604 Payment 

Settlement 

Entity’s Name 

and Phone 

Number

40 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.
105

(15) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-K (continued)

Field Position Field Title Length General Field Description

605-608 Merchant 

Category Code 

(MCC)

4 Required. Enter the Merchant Category Code (MCC). All 

MCCs must contain four numeric characters. If no code 

is provided, fill unused positions with zeros.

609-662 Blank 54 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 must be zero-filled.

735-746 Local Income 

Tax Withheld

12 Local income tax withheld is for the convenience of the 

filers. This information does not need to be reported to 

the IRS. If not reporting local tax withheld, this field may 

be used as a continuation of the Special Data Entries 

Field. The payment amount must be right justified, and 

unused positions must be zero-filled.

747-748 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. 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.
106

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, 2024, would be 20240105). 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
107

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

Field Position Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 Type of 

Payment 

Indicator

1 Enter the appropriate indicator from the following table. 

Otherwise, enter blank.

Usage Indicator

Per diem 1

Reimbursed amount 2

548-556 Social Security 

Number of 

Insured

9 Required. Enter the social security number of the insured.

557-596 Name of 

Insured

40 Required. Enter the name of the insured.

597-636 Address of 

Insured

40 Required. Enter the address of the insured. 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”.

637-676 City of Insured 40 Required. Enter the city, town, or post office. Enter APO 

or FPO, if applicable. Don’t enter state and ZIP Code 

information in this field. Left justify the information and fill 

unused positions with blanks.

677-678 State of 

Insured

2 Required. Enter the valid U.S. Postal Service state 

abbreviations for states or the appropriate postal identifier 

(AA, AE, or AP). Refer to Part A. Sec. 13, Table 2, State & 

U.S. Territory Abbreviations.

679-687 ZIP Code of 

Insured

9 Required. Enter the valid nine-digit ZIP Code assigned by 

the U.S. Postal Service. If only the first five-digits are 

known, left justify 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.
108

(17) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC (continued)

Field Position Field Title Length General Field Description

688 Status of 

Illness 

Indicator 

(Optional)

1 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

689-696 Date Certified 

(Optional)

8 Enter the latest date of a doctor’s certification of the 

status of the insured’s illness in YYYYMMDD format (for 

example, January 5, 2024, would be 20240105). Don’t 

enter hyphens or slashes.

697 Qualified 

Contract 

Indicator 

(Optional)

1 Enter “1” if benefits were from a qualified long-term care 

insurance contract. Otherwise, enter a blank.

698-722 Blank 25 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. Right justify the information and fill unused 

positions with zeros.

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. Right justify the payment amount and fill unused 

positions with zeros.

747-748 Blank 2 Enter blanks.

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

characters.
109

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
110

(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.
111

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.
112

(19) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-NEC (continued)

Field Position Field Title Length General Field Description

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
113

(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 andCodes. 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.
114

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
115

(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. 
116

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 Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 Trustee to 

Trustee 

Transfer 

Indicator

1 Required. Enter “1” if reporting a trustee-to-trustee transfer. 

Otherwise, enter a blank.

548 Type of 

Tuition 

Payment

1 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

549 Designated 

Beneficiary

1 Required. Enter “1” if the recipient is not the designated 

beneficiary. 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 requirements.

Field positions 663-772 may be used to record Coverdell 

ESA distributions when fair market value is reported.

If this field is not used, enter blanks.

723-748 Blank 26 Enter blanks.

749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.
117

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 Field Title Length General Field Description

544 Blank 1 Enter blank.

545-546 Distribution 

Code

2 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.
118

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (continued)

Field Position Field Title Length General Field Description

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

*Normal distribution 7

*Excess contributions plus earnings/excess deferrals 

(and/or earnings) taxable in 2024

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 2024 N
119

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (continued)

Field Position Field Title Length General Field Description

*Excess contributions plus earnings/excess deferrals 

taxable for 2023

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

2023 and recharacterized in 2024

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

Distribution from ESOP under Section 404(k) U

Charges or payments for purchasing qualified longterm 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).

547 Taxable 

Amount Not 

Determined 

Indicator

1 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.

548 IRA/SEP/

SIMPLE

Indicator

1 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).
120

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (continued)

Field Position Field Title Length General Field Description

549 Total 

Distribution 

Indicator

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.

550-551 Percentage 

of Total 

Distribution

2 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 

required to enter this information for any IRA distribution or 

for direct rollovers.

552-555 First Year of 

Designated 

Roth 

Contribution

4 Enter the first year a designated Roth contribution was made 

in YYYY format. If the date is unavailable, enter blanks.

556 FATCA Filing 

Requirement 

Indicator

1 Enter "1" if there is a FATCA Filing Requirement. Otherwise, 

enter a blank.

557-564 Date of 

Payment

8 Enter date of payment in YYYYMMDD format (for example, 

January 5, 2024, would be 20240105). Don’t enter hyphens 

or slashes.

565-662 Blank 98 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 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.
121

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (continued)

Field Position Field Title Length General Field Description

735-746 Local Income 

Tax Withheld

12 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 zerofilled.

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.
122

FORM 1099-R DISTRIBUTION CODE CHART 2024

POSITION 546 X – Denotes valid combinations POSITION 545

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
123

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

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

Field Position Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 Property or 

Services 

Indicator

1 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.

548-555 Date of 

Closing

8 Required. Enter the closing date 

in YYYYMMDD format (for 

example, January 5, 2024, would 

be 20240105). Don’t enter 

hyphens or slashes.
124

(24) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S (continued)

Field Position Field Title Length General Field Description

556-594 Address or 

Legal 

Description

39 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.

595 Foreign 

Transferor

1 Required. Enter “1” if the 

transferor is a foreign person 

(nonresident alien, foreign 

partnership, foreign estate, or 

foreign trust). Otherwise, enter a 

blank.

596-662 Blank 67 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.
125

(24) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S (continued)

Field Position Field Title Length General Field Description

735-746 Local Income Tax 

Withheld

12 Local income tax withheld is for 

the convenience of the filers. This 

information does not need to be 

reported to the IRS. If not 

reporting local tax withheld, this 

field may be used as a 

continuation of the Special Data 

Entries Field. The payment 

amount must be right justified,

and unused positions must be 

zero-filled.

747-748 Blank 2 Enter blanks.

749-750 Blank 2 Enter blanks or carriage 

return/line feed (CR/LF) 

characters.

Payee “B” Record ‐ Record Layout Positions 544-750 for Form 1099‐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
126

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

Field Position Field Title Length General Field Description

544 Blank 1 Enter blank.

545 Distribution Code 1 Required. Enter the applicable code from the 

table below to indicate the type of payment.

Category Code

Normal distribution 1

Excess contribution 2

Disability 3

Death distribution other than code 6 

(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. 

(Don’t use for a distribution to an 

estate.)

6

546 Blank 1 Enter a blank.

547 Medicare Advantage MSA 

Indicator

1 Enter “1” if distributions are from a Medicare 

Advantage MSA. Otherwise, enter a blank.

548 HSA Indicator 1 Enter “1” if distributions are from an HSA. 

Otherwise, enter a blank.

549 Archer MSA Indicator 1 Enter “1” if distributions are from an Archer 

MSA. Otherwise, enter a blank.

550-662 Blank 113 Enter blanks.

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.
127

(25) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-SA (continued)

Field Position Field Title Length General Field Description

723-734 State Income Tax Withheld 12 State income tax withheld is for the 

convenience of the filers. This information does 

not need to be reported to the IRS. If not 

reporting state tax withheld, this field may be 

used as a continuation of the Special Data 

Entries Field. The payment amount must be 

right justified, and unused positions must be 

zero-filled. 

735-746 Local Income Tax Withheld 12 Local income tax withheld is for the 

convenience of the filers. This information does 

not need to be reported to the IRS. If not 

reporting local tax withheld, this field may be 

used as a continuation of the Special Data 

Entries Field. The payment amount must be 

right justified, and unused positions must be 

zero-filled.

747-748 Blank 2 Enter blanks.

749-750 Blank 2 Enter blanks or carriage return/line feed 

(CR/LF) characters.

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

Blank Distribution 

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
128

(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.

(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, 2024, would 

be 20240105). 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, 2024, would 

be 20240105). 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.

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
129

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, 

2024, would be 20240105). 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, 

2024, would be 20240105). 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, 

2024, would be 20240105). 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.
130

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 Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 IRA Indicator (Individual 

Retirement Account)

1 Enter “1” if reporting a rollover (Amount 

Code 2) or Fair Market Value (Amount 

Code 5) for an IRA. Otherwise, enter a 

blank.

548 SEP Indicator 

(Simplified Employee 

Pension)

1 Enter “1” if reporting a rollover (Amount 

Code 2) or Fair Market Value (Amount 

Code 5) for a SEP. Otherwise, enter a

blank.

549 SIMPLE Indicator 

(Savings Incentive 

Match Plan for 

Employees)

1 Enter “1” if reporting a rollover (Amount 

Code 2) or Fair Market Value (Amount 

Code 5) for a SIMPLE. Otherwise, enter a 

blank.

550 Roth IRA Indicator 1 Enter “1” if reporting a rollover (Amount 

Code 2) or Fair Market Value (Amount 

Code 5) for a Roth IRA. Otherwise, enter a 

blank.

551 RMD Indicator 1 Enter “1” if reporting RMD for 2024. 

Otherwise, enter a blank.

552-555 Year of Postponed 

Contribution

4 Enter the year in YYYY format. Otherwise, 

enter blanks.
131

(29) Payee “B” Record - Record Layout Positions 544-750 for Form 5498 (continued)

Field Position Field Title Length General Field Description

556-557 Postponed Contribution 

Code

2 Required, if applicable.Enterthecodefrom

thetablebelow. 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

558-563 Postponed Contribution 

Reason

6 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.

564-565 Repayment Code 2 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

Disaster Distribution DD

Emergency Personal Expense EP

Domestic Abuse Victim DA

Terminally Ill Individual TI
132

(29) Payee “B” Record - Record Layout Positions 544-750 for Form 5498 (continued)

Field Position Field Title Length General Field Description

566-573 RMD Date 8 Enter the date by which the RMD amount 

must be distributed to avoid the 50% 

excise tax. Format the date as 

YYYYMMDD (for example, January 5, 

2024, would be 20240105). Otherwise, 

enter blanks.

574-575 Codes 2 Equal to one alpha character or two alpha 

characters or blank. Valid characters are:

• Two-character combinations can 

consist of A, B, C, D, E, F, and G.

• Valid character H cannot be present 

with any other characters.

576-662 Blank 87 Enter Blanks.

663-722 Special Data Entries 60 This portion of the “B” Record may be 

used to record information for state or local 

government reporting or for the filer’s own 

purposes. Issuers should contact the state 

or local revenue departments for filing 

requirements. If this field is not used, enter 

blanks.

723-746 Blank 24 Enter blanks.

747-748 Combined Federal/ 

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. Refer to Part A. 

Sec. 12, Table 1, Participating States and 

Codes. Enter blanks for issuers or states 

not participating in this program.

749-750 Blank 2 Enter blanks or carriage return/line feed 

(CR/LF) characters.
133

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
134

(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
135

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

Field Position Field Title Length General Field Description

544-546 Blank 3 Enter blanks.

547 Type of 

Wager Code

1 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

548-555 Date Won 8 Required. Enter the date of the winning transaction in 

YYYYMMDD format (for example, January 5, 2024, would be 

20240105). This is not the date the money was paid, if paid 

after the date of the race (or game).

Don’t enter hyphens or slashes.

556-570 Transaction 15 Required. For state-conducted lotteries, enter the ticket or 

other identifying number. 

For keno, bingo, and slot machines, enter the ticket or card 

number (and color, if applicable), machine serial number, or 

any other information that will help identify the winning 

transaction. For all others, enter blanks.

571-575 Race 5 If applicable, enter the race (or game) relating to the winning 

ticket. Otherwise, enter blanks.

576-580 Cashier 5 If applicable, enter the initials or number of the cashier 

making the winning payment. Otherwise, enter blanks.

581-585 Window 5 If applicable, enter the window number or location of the 

person paying the winning payment. Otherwise, enter blanks.

586-600 First ID 15 For other than state lotteries, enter the first identification 

number of the person receiving the winning payment.

Otherwise, enter blanks.
136

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

Field Position Field Title Length General Field Description

601-615 Second ID 15 For other than state lotteries, enter the second 

identification number of the person receiving the winnings. 

Otherwise, enter blanks.

616-662 Blank 47 Enter blanks.

663-722 Special Data 

Entries

60 This portion of the “B” Record may be used to record 

information for state or local government reporting or for 

the filer’s own purposes. Issuers should contact the state or 

local revenue departments for filing requirements. If this 

field is not used, enter blanks.

723-734 State 

Income Tax 

Withheld

12 State income tax withheld is for the convenience of the 

filers. This information does not need to be reported to the 

IRS. If not reporting state tax withheld, this field may be 

used as a continuation of the Special Data Entries field. 

The payment amount must be right justified, and unused 

positions must be zero-filled.

735-746 Local 

Income Tax 

Withheld

12 Local income tax withheld is for the convenience of the 

filers. This information does not need to be reported to the 

IRS. If not reporting local tax withheld, this field may be 

used as a continuation of the Special Data Entries field. 

The payment amount must be right justified, and unused 

positions must be zero-filled.

747-748 Blank 2 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 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
137

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

34-51

52-69

70-87

88-105

106-123

124-141

142-159

160-177

178-195

196-213

214-231

232-249

250-267

268-285

286-303

304-321

322-339

Control Total 1

Control Total 2

Control Total 3

Control Total 4

Control Total 5

Control Total 6

Control Total 7

Control Total 8

Control Total 9 

Control Total A 

Control Total B 

Control Total C 

Control Total D 

Control Total E 

Control Total F 

Control Total G

Control Total H

Control Total J

18

18

18

18

18

18

18

18

18

18

18

18

18

18

18

18

18

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. 
138

Record Name: End of Issuer “C” Record (continued)

Field Position Field Title Length General Field Description

340-499 Blank 160 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.

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
139

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

34-51

52-69

70-87

88-105

106-123

124-141

142-159

160-177

178-195

196-213

214-231

232-249

250-267

268-285

286-303

304-321

322-339

Control Total 1

Control Total 2

Control Total 3

Control Total 4

Control Total 5

Control Total 6

Control Total 7

Control Total 8

Control Total 9

Control Total A 

Control Total B 

Control Total C 

Control Total D 

Control Total E 

Control Total F 

Control Total G 

Control Total H 

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. Right justify Control totals 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.
140

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 (continued)

Field 

Position

Field Title Length General Field Description

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.
141

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
142

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.
143

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
144

INTENTIONALLY LEFT BLANK 
145

Part D

Extension of Time
146

INTENTIONALLY LEFT BLANK 
147

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 nonautomatic extension of time, which must be filed on paper Form 8809. An automatic 30-day extension is not 

available. Treasury Decision (TD) 9838.

The IRS encourages the issuer/filer community to utilize electronic filing via the FIRE production system 

(options listed below) in lieu of the paper Form 8809. There are three methods for filing a request for an 

extension of time to file information returns:

Method How To Notification

Electronic File 

Transmission

Note: A TCC is 

required. Refer to Part 

B. Sec. 1, Information 

Returns (IR) 

Application for 

Transmitter Control 

Code (TCC). 

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. 

Transmitters requesting an 

extension of time via an 

electronic file will receive the file 

status results online.

Online submission of 

Extension of Time to 

File Information 

Returns

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.

Forms 8809 completed online 

receive an instant 

acknowledgement on screen if 

forms are completed properly 

and timely.
148

Sec. 1 Extension of Time (continued)

Method How To Notification

Paper submissions of 

Form 8809, 

Application for 

Extension of Time to 

File Information 

Returns

Form 8809 is available at irs.gov/Form8809

• 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.

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.

You may request an extension of time to furnish the statements by faxing a Form 15397, Application for 

Extension of Time to Furnish Recipient Statements to: 

Internal Revenue Service 

Technical Services Operation 

Attn: Extension of Time Coordinator 

Fax: 877-477-0572 (International: 304-579-4105) 

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 2024 extension requests until the FIRE Production System is 

available. For dates of availability, refer to the FIRE webpage. 
149

Sec. 1 Extension of Time (continued)

.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.
150

Record Layout for Extension of Time (continued)

Field Position Field Title Length General Field Description

186 Document 

Indicator

(See Note)

1 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: Don’t enter any other values in this field. Submit a

separate record for each document. For example, when

requesting an extension for Form 1099-INT and Form 

5498 for the same issuer, submit one record with “2” 

coded in this field and another record with “3” coded in 

this field. When requesting an extension for Form 1099-

DIV and Form 1099-MISC for the same issuer, submit 

one record with “2” coded in this field.

187 Foreign Entity 

Indicator

1 Enter “X” if the issuer is a foreign entity.

188-198 Blank 11 Enter blanks.

199-200 Blank 2 Enter blanks or carriage return/line feed (CR/LF) 

characters.
151

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
152

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153

Part E

Exhibits
154

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155

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
156

Exhibit 1 Name Control (continued)

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

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

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).
157

Exhibit 1 Name Control (continued)

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 
158

Exhibit 1 Name Control (continued)

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.
159

Exhibit 1 Name Control (continued)

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
160

Exhibit 1 Name Control (continued)

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
161

Exhibit 2 Publication 1220 Tax Year 2024 Revision Updates

Date Location Update

09/05/2024 Payee “B” Record -

Record Layout Positions 

544-750 for Form 1099-

LTC

• B Record Positions 679-687 ZIP Code of 

Insured added back into table.

09/05/2024 Payee “B” Record -

Record Layout Positions 

544-750 for Form 5498, 

last row in table.

• B Record Positions 564-565 Repayment 

Code removed “Federally Designated” 

wording for code DD and added new 

codes and descriptions for EP, TI, and 

DA.
162

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