Specifications for Electronic Filing of

Agency decision

Ask Donna

What actually matters in this document.

Text

Publication 1220

Specifications for Electronic Filing of

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

and W-2G

For Tax Year 2025

Publication 1220 (Rev. 5-2026) Catalog Number 61275P Department of the Treasury Internal Revenue Service www.irs.gov

INTENTIONALLY LEFT BLANK

First Time Filers Quick Reference Guide

Treasury Decision (TD) 9972 updated the rules for electronically filing information returns. Under the new

regulations, businesses MUST file electronically if they are submitting 10 or more information returns,

regardless of the form type. If an original return was required to be filed electronically, then any corrected

returns must also be filed electronically. However, corrected returns do not count towards the 10-return

threshold used to determine whether electronic filing is required. For additional details, please refer to the

IRS to the IRS and Treasury’s final regulations on e-file and the Filing Information Returns Electronically

(FIRE) webpage.

If you are new or an existing electronic filer, you should consider using the new Information Returns Intake

System (IRIS). For more information, please visit https://www.irs.gov/iris.

A Transmitter Control Code (TCC) is required to file information returns electronically. However, Tax Year

2026/Filing Season 2027 is the targeted date for the retirement of the Filing Information Returns

Electronically (FIRE) System. The Information Returns Intake System (IRIS) will be the only intake system for

information returns for filing season 2027. Existing FIRE users are encouraged to complete their IRIS

Application for TCC and use IRIS for their electronic filing needs. For more information, visit

https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.

To ensure you’re ready to electronically file your information returns, submit an Information Returns (IR)

Application for a Transmitter Control Code (TCC) by November 1st of the year prior to your filing deadline.

Please allow 45 business days for processing. Applications received after November 1st may not be

processed in time to meet your electronic filing needs. All applications are subject to review, and the IRS

may request additional information before granting approval to transmit returns electronically. Once the

application is approved, a TCC will be assigned. If you prefer not to wait for the mailed confirmation (sent via

U.S. Postal Service), you can monitor your IR Application Summary page to view your assigned TCC. In

general, your TCC will be available for use on the FIRE system within 48 hours of the effective date listed on

your application. Please note that if any electronically transmitted documents are found to be invalid, the IRS

has the authority to revoke the TCC. For full details, 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 – While not a general requirement, a test file is required for those applying to participate in the

Combined Federal/State Filing Program. Refer to Part A. Sec. 12, Combined Federal/State Filing Program.

For all other new electronic filers, the IRS highly recommends submitting a test file to validate hardware and

software compatibility. The test system limits submissions to a maximum of 125 test files per year. Refer to

Part B. Sec. 5, Test Files.

Note: The FIRE Production System and FIRE Test System operate independently and don’t interact. As a

result, you must create and maintain a separate FIRE account for each FIRE System.

Common Problems - Review Part B. Sec. 6, Common Problems, to avoid common FIRE processing or

formatting errors before submitting your file.

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.

Use the IRS Automated Chatbot/Live chat feature, please visit Filing Information Returns Electronically

(FIRE) | Internal Revenue Service. Click the Chat bubble in the bottom right corner.

•

Chatbot is available 24/7.

•

Escalation to live chat is available Monday through Friday 8:30 a.m. – 5:30 p.m. E.T.

•

Get answers to your questions about transmitter control codes and filing information returns

electronically.

•

For account-specific questions, you need an IRS (ID.me) account.

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

•

Publication 1099, 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

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 2025 .........................................................................................11

Sec. 4 Communicating with the IRS .............................................................................................12

Sec. 5 Additional Resources ........................................................................................................13

Sec. 6 Filing Requirements, Retention Requirements, and Due Dates .......................................15

.01 Filing Requirements ........................................................................................................15

.02 Retention Requirements ..................................................................................................15

.03 Due Dates .......................................................................................................................15

Sec. 7 Reporting Nonemployee Compensation (NEC) for Tax Year 2025 ..................................17

Sec. 8 Extensions .........................................................................................................................17

Sec. 9 Form 8508, Application for a Waiver from Electronic Filing of Information Returns ..........17

Sec. 10 Penalties Associated with Information Returns ...............................................................18

Sec. 11 Corrected Returns ...........................................................................................................18

.01 General Information .........................................................................................................18

.02 Error in Reporting the Issuer ...........................................................................................19

.03 Specifications for Filing Corrected Returns Electronically ...............................................19

.04 Corrections and Penalties ...............................................................................................19

.05 Corrected Returns Procedures ........................................................................................19

Sec. 12 Combined Federal/State Filing (CF/SF) Program............................................................23

.01 General Information .........................................................................................................23

.02 Participation in CF/SF Program .......................................................................................23

Sec. 13 State Abbreviation Codes and APO/FPO Addresses .....................................................26

.01 State Abbreviation Codes ................................................................................................26

.02 APO and FPO Addresses ...............................................................................................27

Sec. 14 Definition of Terms ..........................................................................................................28

Part B Data Communications ......................................................................................... 29

Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) ........................31

.01 Information Returns (IR) Application for Transmitter Control Code (TCC) ......................31

.02 Using the Online IR Application for TCC .........................................................................31

.03 Application Approval/Completed .....................................................................................32

.04 Revise Current TCC Information .....................................................................................32

.05 Do I Need More than One TCC? .....................................................................................32

.06 Deleted TCC ....................................................................................................................33

Sec. 2 Connecting to FIRE System ..............................................................................................33

Sec. 3 Electronic Specifications ...................................................................................................36

.01 FIRE System ...................................................................................................................36

.02 FIRE System Internet Security Technical Standards ......................................................37

Sec. 4 Electronic Submissions .....................................................................................................37

.01 Electronic Submissions ...................................................................................................37

.02 File Definitions .................................................................................................................38

.03 Submission Responses ...................................................................................................38

Sec. 5 Test Files ...........................................................................................................................39

Sec. 6 Common Problems ...........................................................................................................40

Sec. 7 Common Formatting Errors ...............................................................................................42

Part C Record Format Specifications and Record Layouts ......................................... 45

File Format ...................................................................................................................................47

Sec. 1 Transmitter “T” Record General Field Descriptions ..........................................................48

Sec. 2 Issuer “A” Record ..............................................................................................................54

Sec. 3 Payee “B” Record ..............................................................................................................73

Sec. 4 End of Issuer “C” Record .................................................................................................139

Sec. 5 State Totals “K” Record ...................................................................................................141

Sec. 6 End of Transmission “F” Record......................................................................................144

Part D Extension of Time .............................................................................................. 147

Sec. 1 Extension of Time ...........................................................................................................149

.01 Application for Extension of Time to File Information Returns (30-day automatic) ........149

.02 Extension of Time Record Layout .................................................................................151

Part E Exhibits ............................................................................................................... 155

Exhibit 1 Name Control ..............................................................................................................157

Exhibit 2 Publication 1220 Tax Year 2025 Revision Updates ....................................................163

Part A

General Information

INTENTIONALLY LEFT BLANK

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

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.

Please note that the FIRE system does not support the electronic filing of Form 1099-DA. If you are

mandated to file this form electronically, you will need to use the IRIS system. To learn more about the IRIS

system and its functionalities for filing information returns, refer to the E-file information returns with IRIS

resource available on irs.gov.

Note: Issuers are responsible for providing statements to payees as outlined in the Publication 1099, General

Instructions for Certain Information Returns.

Sec. 3 What’s New for Tax Year 2025

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

Year 2025 Revision Updates.

1. A QuickAlert was issued on May 7, 2026, announcing updates regarding the retirement of the FIRE

System.

•

Due to the planned retirement of the Filing Information Returns Electronically (FIRE) System, the

IRS will no longer accept new Information Returns (IR) Applications for Transmitter Control

Codes (TCCs) beginning July 21, 2026. Existing applicants can continue to update their

applications through December 2026, after which they will become read-only and retained for

historical reference.

Current FIRE users must complete an Information Returns Intake System (IRIS) Application for

TCC and transition to IRIS for electronic filing beginning with the 2027 filing season. IRIS will be

the only information returns electronic filing system, including current year, prior year, or

corrections, after January 1, 2027. For additional information, visit irs.gov/iris.

2. Golden Parachute payments can no longer be filed through the FIRE System. This includes current

year and prior year payments. Golden Parachute payments must be filed using the Information

Returns Intake System (IRIS) or on paper. Payments filed through the FIRE System that need to be

corrected must be filed on paper.

Use Form 8508, Request for Waiver From Filing Information Returns Electronically, to request a

waiver from filing electronically for the current tax year, if you have 10 or more paper forms to file.

3. Combined Federal and State Filing (CF/SF)

•

Removed Missouri – Code 29

4. 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530)

•

Payee 'B' Record - Field Position 547 - Added Code 2, reporting a QTP to a Roth IRA

transfer

5. 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance

Contracts, etc.

a. Payee 'B' Record - Field Position 545-546 - Added Distribution Code Y, Qualified Charitable

Distribution (QCD)

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.

Use the IRS Automated Chatbot/Live chat feature, please visit Filing Information Returns Electronically

(FIRE) | Internal Revenue Service. Click the Chat bubble in the bottom right corner.

•

Chatbot is available 24/7.

•

Escalation to live chat is available Monday through Friday 8:30 a.m. – 5:30 p.m. E.T.

•

Get answers to your questions about transmitter control codes and filing information returns

electronically.

•

For account-specific questions, you need an IRS (ID.me) account.

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

https://fire.test.irs.gov.

Caution: Under no circumstance should actual live data be transmitted 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 taxpayer

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

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/employer 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

•

Search Forms, Instructions & Publications on

https://www.irs.gov/.

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/.

Sec. 5 Additional Resources (continued)

Topic

Location

Mailing address for paper filing of

information returns

•

Search for Publication 1099, General Instructions for Certain

Information Returns 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.

QuickAlerts – Delivers email updates

for software developers, payers,

transmitters and tax pros.

•

Subscribe at https://www.irs.gov/e-file-providers/subscribe-toquickalerts

Tax Topic no. 801, Who must file

information returns electronically

•

Refer to Topic no. 801 on IRS.gov

Tax Topic no. 802, Applying to file

information returns electronically

•

Refer to Topic no. 802 on IRS.gov

Tax Topic no. 803, Electronic filing

waivers and exemptions and filing

extensions

•

Refer to Topic no. 803 on IRS.gov

Tax Topic no. 804, FIRE system test

files and Combined Federal/State

Filing (CF/SF) program

•

Refer to Topic no. 804 on IRS.gov

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 Publication

1099, 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 information returns if they are required to file 10 or

more information returns of any form type. For instance, information returns processed through the

Information Returns 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 Publication 1099, 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.

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

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

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.

Sec. 7 Reporting Nonemployee Compensation (NEC) for Tax Year 2025

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 Production System, or submitting a paper Form 8809,

Application for Extension of Time to File Information Returns. A TCC is required when requesting an

automatic 30-day extension through FIRE.

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 submitting Form 15397,

Application for Extension of Time to Furnish Recipient Statements by using one of the following methods:

Online at: Mobile-friendly forms on irs.gov. Search or scroll to find Form 15397.

Fax 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

If you think you will not be able to meet your electronic filing requirement you should file Form 8508 at least

45 days before the due date of the returns for which you are requesting a waiver. Refer to Publication 1099,

General Instructions for Certain Information Returns on IRS.gov. Waiver requests will be processed

beginning January 1st of the calendar year for which the returns are due. For information on Form 8508,

Application for a Waiver from Electronic Filing of Information Returns, refer to Tax Topic no. 803, Electronic

filing waivers and exemptions and filing extensions.

Sec. 10 Penalties Associated with Information Returns

Refer to Publication 1099, General Instructions for Certain Information Returns. for guidance information on

information reporting penalties.

Sec. 11 Corrected Returns

.01 General Information

If the IRS successfully processed an information return, and you identify an error, 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.

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

Sec. 11 Corrected Returns (continued)

.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

.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 Publication 1099, 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.

Sec. 11 Corrected Returns (continued)

One-transaction Correction

If …

The original return was filed with one or more of the

following error types:

Then …

Follow the steps below for one-transaction

correction:

a. Incorrect payment amount codes in the

Issuer “A” Record.

1. Prepare a new file. The first record on the

file will be the Transmitter “T” Record.

b. Incorrect payment amounts in the Payee

“B” 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.

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.)

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.

e. Return should not have been filed.

Note: To correct a TIN and/or payee name, follow

the instructions under Two-transaction correction.

5. Prepare a separate “C” Record for each

type of return and each issuer being

reported.

6. The last record on the file must be the End

of Transmission “F” Record.

Sample File layout for One-transaction Corrections

Transmitter “T”

Record

Issuer “A”

Record

“G” coded

Payee “B”

Record

“G” coded

Payee “B”

Record

End of Issuer

“C” Record

End of

Transmission

“F” Record

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

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 identical 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 identical to 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:

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.

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

“C” coded Payee

“B” Record

“C” coded

Payee “B”

Record

End of Issuer

“C” Record

Transmission

“F” Record

End of Issuer

“C” Record

Issuer “A”

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 identical to the

original submission, the Record Sequence Number may be different because this is a counter number and is

unique to each file. For Form 1099-R corrections, if the amounts are zeros, certain indicators will not be

used.

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

.01 General Information

The CF/SF Program was established to simplify information returns filing for issuers. Through the CF/SF

Program, the IRS electronically sends information returns (original and corrected) to participating states.

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

•

Form 1099-B, Proceeds from Broker and Barter Exchange Transactions

•

Form 1099-DIV, Dividends and Distributions

•

Form 1099-G, Certain Government Payments

•

Form 1099-INT, Interest Income

•

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

•

Form 1099-MISC, Miscellaneous Information

•

Form 1099-NEC, Nonemployee Compensation

•

Form 1099-OID, Original Issue Discount

•

Form 1099-PATR, Taxable Distributions Received From Cooperatives

•

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

Insurance Contracts, etc.

•

Form 5498, IRA Contribution Information

.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.

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 contact 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).

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

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

Indiana

New Jersey

Arizona

Kansas

New Mexico

Arkansas

Louisiana

North Carolina

California

Maine

North Dakota

Colorado

Maryland

Ohio

Connecticut

Massachusetts

Oklahoma

Delaware

Michigan

Pennsylvania

District of Columbia

Minnesota

Rhode Island

Georgia

Mississippi

South Carolina

Hawaii

Montana

Wisconsin

Idaho

Nebraska

*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

State Total “K”

Record for “B”

Records

coded 01 in

positions 747748

State Total “K”

Record for “B”

Records coded

06 in positions

747-748

Record End of

Transmission

“F” Record

Payee “B” Record

with no state code

End of Issuer

“C” Record

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

Kentucky

Ohio

Alaska

Louisiana

Oklahoma

American Samoa

Maine

Oregon

Arizona

Maryland

Pennsylvania

Arkansas

Massachusetts

Puerto Rico

California

Michigan

Rhode Island

Colorado

Minnesota

South Carolina

Connecticut

Mississippi

South Dakota

Delaware

Missouri

Tennessee

District of Columbia

Montana

Texas

Florida

Nebraska

Utah

Georgia

Nevada

Vermont

Guam

New Hampshire

Virginia

Hawaii

New Jersey

U.S. Virgin Islands

Idaho

New Mexico

Washington

Illinois

New York

West Virginia

Indiana

North Carolina

Wisconsin

Iowa

North Dakota

Wyoming

Kansas

No. Mariana Islands

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.

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

Mailing Address

Recipient City

Recipient State

Recipient ZIP Code

PVT Willard J. Doe

Company F, PSC Box 100

167 Infantry REGT

APO (or FPO)

AE, AA, or AP*

098010100

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

962-966.

Sec. 14 Definition of Terms

ELEMENT

DESCRIPTION

Issuer

Formerly 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.

Responsible Official (RO)

An individual with the responsibility and authority for the business

entity. An RO is authorized to sign the application, revise it as

necessary and request additional TCCs if required.

Authorized delegate (AD)

An individual with the responsibility and authority for the business to

maintain and revise a TCC application.

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 that 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

INTENTIONALLY LEFT BLANK

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 business 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 before September 26, 2021, and you haven’t yet submitted an IR Application

for a TCC, your previous TCC has now expired and been deleted. To file your information returns for tax year

2025 electronically, submit a new TCC application. To ensure you are ready to file on time, submit your IR

Application for TCC by November 1st of the year before the information returns are due. Please allow up to

45 business days for your TCC application to be processed.

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.

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”.

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 EIN. An approval letter will be sent via United States Postal Service (USPS) to the

business address listed on the IR Application for TCC, containing your TCC. You can also view your TCC on

the bottom of the IR Application Summary page. The TCC will take 48 hours from the effective date listed on

the Summary page to be ready for use in FIRE. Allow 45 business days for processing. A TCC will not be

issued over the telephone or via email. If you don’t receive a TCC within 45 business 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.

A TCC used to file Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G can be used to submit 1,000 files

per year. If the TCC exceeds 1,000 files, an additional TCC can be requested via the IR Application for TCC.

Sec. 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 must create their individual FIRE account and

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.

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”

•

Click “Log On”

•

Input TCC, EIN and Company Name listed as

Firm/Organization Legal Name on your IR

Application for TCC.

•

Enter the TCC

•

Enter the EIN

•

Enter the 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”

•

Enter the User ID (not case sensitive)

•

If the message “Account Created” is received,

click “OK”

•

Enter the Password (case sensitive)

•

Create and verify the 10-digit self-assigned PIN

and click “Submit”

•

Read the bulletin(s)

•

If the message “Your PIN has been

successfully created!” is received, click “OK”

•

Must contain a minimum of 8 characters

•

Limited to a maximum of 20 characters

•

Create and verify the Secret Phrase along with

validation fields and click “Create”

•

Must contain at least one special character # ?

! @ $ % ^ & * . , ‘-

•

If the message “Create Secret Phrase –

Success” is received, click “OK”

•

Must contain at least one upper case letter

(alpha character)

•

You will be logged out automatically and will

need to log back in to confirm User Account

was successfully created.

•

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

Password Criteria

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 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.

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.

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.”

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.

Bad - The file has errors. Click on the filename to view the error message(s), fix the errors, and

resubmit the file timely as a “replacement” file.

Not Yet Processed - The file has been received, but results aren’t available. Check back in a

few days.

Sec. 3 Electronic Specifications

.01 FIRE System

The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921,

3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production

System at https://fire.irs.gov/. The electronic filing of information returns is not affiliated with any other IRS

electronic filing programs. Filers must obtain separate approval to participate in different programs.

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

•

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

The FIRE System can accept multiple files for the same type of return. For example, if a company has

several branches issuing Forms 1099-INT, it is not necessary to consolidate all the forms into one

transmission. Each file may be sent separately. 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.

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.

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.

Sec. 4 Electronic Submissions (continued)

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”. 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.

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. Do not include live data in

the test file. 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.

Sec. 6 Common Problems

Item

Issue

You are locked out of your

FIRE account.

Resolution

Contact TSO for account reset 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.

If you cannot reach helpdesk for account reset you can create a

new account by entering the TCC, TIN and the Firm Legal Name

as it appears on the IR Application for TCC and create a new User

ID for the new account.

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.

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. You must state

if you want the file made bad or closed.

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.

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.

Sec. 6 Common Problems (continued)

Item

Issue

Resolution

You resent your entire file as a

correction after only a few changes

were made.

Only send returns that need corrections, not the entire

original file. See Part A. Sec. 11, Corrected Returns.

You received an error that the file is

formatted as EBCDIC.

All files submitted electronically must be in standard ASCII

code.

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.

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

You sent a file that is in the "Good"

status 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. Listen to all options before making your selection.

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.

•

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

Sec. 7 Common Formatting Errors

Item

Issue

Resolution

"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.

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.

"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.

"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.

“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.

A percentage of your “B” Records

contain missing and/or invalid TINs.

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

“T” Record, only from position 28.

TINs entered in positions 12-20 of the Payee “B”

records must consist of nine numeric characters only.

Don’t enter hyphens.

Be aware that the FIRE System may not process your

file if it contains a large number of missing or obviously

incorrect TINs (such as entries left blank or filled with

all zeros, ones, twos, etc.). For complete information on

recipient TIN requirements, backup withholding

obligations, and potential penalties, please consult

Publication 1099, General Instructions for Certain

Information Returns.

Sec. 7 Common Formatting Errors (continued)

Item

Issue

Resolution

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 2025, 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.

"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.

INTENTIONALLY LEFT BLANK

Part C

Record Format Specifications and Record Layouts

INTENTIONALLY LEFT BLANK

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.

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

Record Type

Required. Enter “T.”

2-5

Payment

Year

Required. Enter “2025.” If reporting prior year data,

report the year which applies (2024, 2023, etc.) and

set the Prior Year Data Indicator in field position 6.

Prior Year

Data

Indicator

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

Otherwise, enter a blank.

Don’t enter a “P” if the tax year is 2025. The FIRE

System accepts 2015 through 2024 for prior years.

You cannot mix tax years within a file.

7-15

Transmitter’s

TIN

Required. Enter the transmitter’s nine-digit taxpayer

identification number (TIN).

16-20

Transmitter

Control

Code

Required. Enter the five-character alphanumeric

Transmitter Control Code (TCC) assigned by the

IRS.

21-27

Blank

Enter blanks.

Test File

Indicator

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

test file. Otherwise, enter a blank.

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

Record Name: Transmitter “T” Record (continued)

Field Position

Field Title

Length

General Field Description

Foreign Entity

Indicator

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

the transmitter is not a foreign entity, enter a

blank.

30-69

Transmitter

Name

Required. Enter the transmitter name. Left justify

the information and fill unused positions with

blanks.

70-109

Transmitter

Name

(Continuation)

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

Required. Enter company name associated with

the address in field positions 190-229.

150-189

Company

Name

(Continuation)

Enter any additional information that may be part of

the company name.

190-229

Company

Mailing

Address

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 51position 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

Required. Enter the city, town, or post office where

correspondence should be sent.

270-271

Company

State

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

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

Enter blanks.

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

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

Required. Enter the name of the person to contact

when problems with the file or transmission are

encountered.

344-358

Contact

Telephone

Number &

Extension

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 866-4557438 with an extension of 52345 would be

866455743852345.

359-408

Contact Email

Address

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

Enter blanks.

500-507

Record

Sequence

Number

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

Enter blanks.

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

Record Name: Transmitter “T” Record (continued)

Field Position

518

Field Title

Vendor

Indicator

Length

General Field Description

Required. If the software used to produce this file

was provided by a vendor or produced in-house,

enter the appropriate code from the table below.

Definition

Indicator

Software was purchased

from a vendor or other

source.

Software was produced by

in-house programmers

Note: An in-house programmer is defined as an

employee or a hired contract programmer. If the

software is produced in-house, fields 519-558

titled Vendor Name are not required.

519-558

Vendor

Name

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

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

Required. Enter the city, town, or post office. If the

software is produced in-house, enter blanks.

639-640

Vendor

State

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.

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

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

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

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

Enter blanks.

740

Vendor

Foreign

Entity

Indicator

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

enter a blank.

741-748

Blank

Enter blanks.

749-750

Blank

Enter blanks or carriage return/line feed characters

(CR/LF).

Transmitter “T” Record - Record Layout

Record

Type

Payment

Year

Prior Year

Data

Indicator

Transmitter’s

TIN

Transmitter

Control

Code

Blank

2-5

7-15

16-20

21-27

Test File

Indicator

Foreign

Entity

Indicator

Transmitter

Name

Transmitter

Name

(Continuation)

Company

Name

Company Name (Continuation)

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

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

Sec. 2 Issuer “A” Record

General Field Descriptions

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

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

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

Recipient of mortgage payments

Recipient of student loan interest payments

Educational institution

Broker

Person reporting a real estate transaction

Barter exchange

Creditor

Trustee or issuer of any IRA or MSA plan

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

property has been abandoned

•

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

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

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

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

reported.

•

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

being reported. 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.

Record Name: Issuer “A” Record

Field

Position

Field Title

Length

General Field Description

Record Type

Required. Enter an "A.”

2-5

Payment Year

Required. Enter “2025.” If reporting prior year data, report

the year which applies (2024, 2023, etc.).

Combined

Federal/ State

Filing Program

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

Enter blanks.

12-20

Issuer Taxpayer

Identification

Number (TIN)

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

Enter the four characters of the name control or enter

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

Last Filing

Indicator

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.

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

General Field Description

26-27

Type of Return

Required. Enter the appropriate code. Left

justify and fill unused positions with blanks.

TYPE OF RETURN

CODE

1097-BTC

1098

1098-C

1098-E

1098-F

1098-Q

1098-T

1099-A

1099-B

1099-C

1099-CAP

1099-DIV

1099-G

1099-INT

1099-K

1099-LS

1099-LTC

1099-MISC

1099-NEC

1099-OID

1099-PATR

1099-Q

1099-R

1099-S

1099-SA

1099-SB

3921

3922

5498

5498-ESA

5498-SA

W-2G

Record Name: Issuer “A” Record (continued)

Field

Position

28-45

Field Title

Amount

Codes

Length

General Field Description

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

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

numbers on paper information returns correspond with the

amount codes used to file electronically. However, if

discrepancies occur, Publication 1220 governs for filing

electronically. Enter the amount codes in ascending

sequence; numeric characters followed by alphas. Left

justify the information and fill unused positions with blanks.

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

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

amounts are being reported. For a detailed explanation of

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

the appropriate paper instructions for each form.

Amount Codes

Form 1097-BTC, Bond Tax Credit

For Reporting Payments on Form 1097-BTC:

Amount Type

Amount Code

Total Aggregate

January payments

February payments

March payments

April payments

May payments

June payments

July payments

August payments

September payments

October payments

November payments

December payments

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

Amount Codes

Form 1098, Mortgage Interest Statement

General Field Description

For Reporting Payments on Form 1098:

Amount Type

Amount Code

Mortgage interest received from

payer(s)/borrower(s)

Points paid on the purchase of a

principal residence

Refund or credit of overpaid interest

Mortgage Insurance Premium

• If section 163(h)(3)(E) applies for

2025, enter the total premiums of

$600 or more paid (received) in

2025.

•

If section 163(h)(3)(E) does not

apply for 2025 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.

Amount Codes

Form 1098-C, Contributions of Motor

Vehicles, Boats, and Airplanes

Blank (Filer’s use)

Outstanding Mortgage Principal

For Reporting Payments on Form 1098-C:

Amount Type

Amount

Code

Gross proceeds from sales

Value of goods or services in exchange

for a vehicle

Note: If reporting other than “Gross proceeds from sales” or

“Value of goods or services in exchange for a vehicle,” use

Type of Return Code “X” in field positions 26-27 and

Amount Code 4 in field position 28 of the “A” Record. All

payment amount fields in the Payee “B” record will contain

zeros.

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

Amount Code

Form 1098-E, Student Loan Interest

Statement

Amount Codes

Form 1098-F, Fines, Penalties and Other

Amounts

Amount Codes

Form 1098-Q, Qualifying Longevity Annuity

Contract Information

General Field Description

For Reporting Payments on Form 1098-E:

Amount Type

Amount Code

Student loan interest received by

the lender

For Reporting Payments on Form 1098-F:

Amount Type

Amount Code

Total amount required to be paid

(new paper form box 1)

Amount to be paid for violation or

potential violation

Restitution/remediation amount

Compliance amount

For Reporting Payments on Form 1098-Q:

Amount Type

Amount Code

January payments

February payments

March payments

April payments

May payments

June payments

July payments

August payments

September payments

October payments

November payments

December payments

Total premiums

Annuity amount on start date

FMV of QLAC

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

Amount Codes

Form 1098-T, Tuition Statement

General Field Description

For Reporting Payments on Form 1098-T:

Amount Type

Amount Code

Payments received for qualified tuition

and related expenses

Adjustments made for prior year

Scholarships or grants

Adjustments to scholarships or grants

for a prior year

Reimbursements or refunds of

qualified tuition and related expenses

from an insurance contract

Note: Amount Codes 3 and 5 are assumed to be negative.

It is not necessary to code with an over punch or dash to

indicate a negative reporting.

Amount Codes

Form 1099-A, Acquisition or

Abandonment of Secured Property

For Reporting Payments on Form 1099-A:

Amount Type

Amount Code

Balance of principal outstanding

Fair market value of the property

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

Amount Codes

Form 1099-B, Proceeds From Broker and

Barter Exchange Transactions

General Field Description

For Reporting Payments on Form 1099-B:

Amount Type

Amount Code

Proceeds (For forward contracts, See

Note 1)

Cost or other basis

Federal income tax withheld (backup

withholding). Don’t report negative

amounts.

Wash Sale Loss Disallowed

Bartering

Profit (or loss) realized in 2025 (See

Note 2)

Unrealized profit (or loss) on open

contracts 12/31/2024 (See Note 2)

Unrealized profit (or loss) on open

contracts 12/31/2025 (See Note 2)

Aggregate profit (or loss)

Accrued Market Discount

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

Interest included in Amount Code 2

Fair market value of property. Use

only if a combined Form 1099-A and

1099-C is being filed.

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

Amount Code

General Field Description

For Reporting Payments on Form 1099-CAP:

Amount Type

Amount Code

Form 1099-CAP, Changes in Corporate

Control and Capital Structure

Aggregate amount received

Amount Codes

For Reporting Payments on Form 1099-DIV:

Form 1099-DIV, Dividends and

Distributions

Amount Type

Amount Code

Total ordinary dividends

Qualified dividends

Total capital gain distribution

Section 199A Dividends

Unrecaptured Section 1250 gain

Section 1202 gain

Collectibles (28%) rate gain

Non-dividend distributions

Federal income tax withheld

Investment expenses

Foreign tax paid

Cash liquidation distributions

Non-cash liquidation distributions

Exempt interest dividends

Specified private activity bond

interest dividends

Section 897 Ordinary Dividends

Section 897 Capital Gains

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Amount Codes

Form 1099-G, Certain Government

Payments

Amount Codes

Form 1099-INT, Interest Income

Length

General Field Description

For Reporting Payments on Form 1099-G:

Amount Type

Amount Code

Unemployment compensation

State or local income tax refunds,

credits, or offsets

Federal income tax withheld (backup

withholding or voluntary withholding

on unemployment compensation of

Commodity Credit Corporation Loans

or certain crop disaster payments)

Reemployment Trade Adjustment

Assistance (RTAA) programs

Taxable grants

Agriculture payments

Market gain

For Reporting Payments on Form 1099-INT:

Amount Type

Amount Code

Interest income not included in Amount

Code 3

Early withdrawal penalty

Interest on U.S. Savings Bonds and

Treasury obligations

Federal income tax withheld (backup

withholding)

Investment expenses

Foreign tax paid

Tax-exempt interest

Specified private activity bond

Market discount

Bond premium

Bond premium on tax exempt bond

Bond premium on Treasury obligation

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

Amount Codes

Form 1099-K, Payment Card and Third

Party Network Transactions

Amount Code

General Field Description

For Reporting Payments on Form 1099-K:

Amount Type

Amount Code

Gross amount of payment card/third

party network transactions

Card not present transactions

Federal Income tax withheld

January payments

February payments

March payments

April payments

May payments

June payments

July payments

August payments

September payments

October payments

November payments

December payments

For Reporting Payments on Form 1099-LS:

Amount Type

Amount Code

Form 1099-LS, Reportable Life Insurance

Sale

Amount paid to payment recipient

Amount Codes

For Reporting Payments on Form 1099-LTC:

Form 1099-LTC, Long-Term Care and

Accelerated Death Benefits

Amount Type

Amount Code

Gross long-term care benefits paid

Accelerated death benefits paid

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

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 2627, 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

Amount Codes

Form 1099-NEC, Nonemployee

Compensation

General Field Description

For Reporting Payments on Form 1099-MISC:

Amount Type

Amount Code

Rents

Royalties (See Note 2)

Other income

Federal income tax withheld (backup

withholding or withholding on Indian

gaming profits)

Fishing boat proceeds

Medical and health care payments

Substitute payments in lieu of

dividends or interest

Crop insurance proceeds

Gross proceeds paid to an attorney in

connection with legal services

Section 409A deferrals

Section 409A income

Fish Purchased for resale

Prior Year Nonemployee

Compensation (NEC) (TY2019 and

earlier)

Note: “T” Record Field Position 6

must contain a P

For Reporting Payments on Form 1099-NEC: (Tax Year

2020 and future only)

Amount Type

Amount Code

Nonemployee Compensation

Federal Income Tax Withheld

Record Name: Issuer “A” Record (continued)

Field

Position

Field

Title

Length

Amount Codes

Form 1099-OID, Original Issue

Discount

Amount Codes

Form 1099-PATR, Taxable

Distributions Received From

Cooperatives

General Field Description

For Reporting Payments on Form 1099-OID:

Amount Type

Amount

Code

Original issue discount for 2025

Other periodic interest

Early withdrawal penalty

Federal income tax withheld (backup withholding)

Bond premium

Original issue discount on U.S. Treasury

obligations (allows both positive and negative

amounts to be reported)

Investment expenses

Market discount

Acquisition premium

Tax-Exempt OID

For Reporting Payments on Form 1099-PATR:

Amount Type

Amount

Code

Patronage dividends

Nonpatronage distributions

Per-unit retain allocations

Federal income tax withheld (backup withholding)

Redeemed nonqualified notices

Section 199A(a) deduction

Qualified Payments (Sec. 199A(b)(7))

Section 199A(a) Qualified items

Section 199A(a) SSTB items

Pass-Through Credits

Investment credit

Work opportunity credit

For filer’s use for pass-through credits and

deduction

Record Name: Issuer “A” Record (continued)

Field

Position

Field

Title

Length

Amount Codes

Form 1099-Q, Payments From

Qualified Education Programs

(Under Sections 529 and 530)

Amount Codes

Form 1099-R, Distributions From

Pensions, Annuities, Retirement

or Profit-Sharing Plans, IRAs,

Insurance Contracts, etc.

General Field Description

For Reporting Payments on Form 1099-Q:

Amount Type

Amount Code

Gross distribution

Earnings (or loss)

Basis

For Reporting Payments on Form 1099-R:

Amount Type

Amount Code

Gross distribution

Taxable amount (see Note 1)

Capital gain (included in Amount

Code 2)

Federal income tax withheld

Employee contributions/designated

Roth contributions or insurance

premiums

Net unrealized appreciation in

employer’s securities

Other

Total employee contributions

Traditional IRA/SEP/SIMPLE

distribution or Roth conversion (see

Note 2)

Amount allocable to IRR within 5

years

Note 1: If the taxable amount cannot be determined, enter a “1” in

position 547 of the “B” Record. Payment Amount 2 must contain

zeros.

Note 2: For Form 1099-R, report the Roth conversion or total

amount distributed from an IRA, SEP, or SIMPLE in Payment

Amount Field A (IRA/SEP/SIMPLE distribution or Roth conversion)

of the Payee “B” Record, and generally, the same amount in

Payment Amount Field 1 (Gross Distribution). The

IRA/SEP/SIMPLE indicator should be set to “1” in field position 548

of the Payee “B” Record.

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

Amount Codes

Form 1099-S, Proceeds From Real

Estate Transactions

General Field Description

For Reporting Payments on Form 1099-S:

Amount Type

Amount Code

Gross proceeds

Buyer’s part of real estate tax

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

Amount Codes

Form 1099-SB, Seller’s Investment

in Life Insurance Contract

Amount Codes

Form 3921, Exercise of a Qualified

Incentive Stock Option Under

Section 422(b)

For Reporting Distributions on Form 1099-SA:

Amount Type

Amount Code

Gross

distribution

Earnings on

excess

contributions

Fair market

value of the

account on the

date of death

For Reporting Information on Form 1099-SB:

Amount Type

Amount Code

Investment in contract

Surrender amount

For Reporting Information on Form 3921:

Amount Type

Amount Code

Exercise price per share

Fair market value of share on exercise

date

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

Amount Codes

Form 3922, Transfer of Stock Acquired

Through an Employee Stock Purchase

Plan Under Section 423(c)

Amount Codes

Form 5498, IRA Contribution Information

General Field Description

For Reporting Information on Form 3922:

Amount Type

Amount Code

Fair market value per share on grant

date

Fair market value on exercise date

Exercise price per share

Exercise price per share determined

as if the option was exercised on the

date the option was granted

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)

Rollover contributions

Roth conversion amount

Recharacterized contributions

Fair market value of account

Life insurance cost included in

Amount Code 1

FMV of certain specified assets

SEP contributions

SIMPLE contributions

Roth IRA contributions

RMD amount

Postponed Contribution

Repayments

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.

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

General Field Description

For Reporting Information on Form 5498-ESA:

Amount Codes

Form 5498-ESA, Coverdell ESA

Contribution Information

Amount Type

Amount Code

Coverdell ESA contributions

Rollover contributions

For Reporting Information on Form 5498-SA:

Amount Codes

Form 5498-SA, HSA, Archer MSA or

Medicare Advantage MSA Information

Amount Type

Amount Code

Employee or self-employed individual’s

Archer MSA contributions made in

2025 and 2026 for 2025

Total contributions made in 2025

Total HSA or Archer MSA contributions

made in 2026 for 2025

Rollover contributions (see Note)

Fair market value of HSA, Archer MSA

or Medicare Advantage MSA

Note: This is the amount of any rollover made to this MSA

in 2025 after a distribution from another MSA. For detailed

information on reporting, refer to Instructions for Forms

1099-SA and 5498-SA.

For Reporting Payments on Form W-2G:

Amount Codes

Form W-2G, Certain Gambling Winnings

Amount Type

Amount Code

Reportable winnings

Federal income tax withheld

Winnings from identical wagers

46-51

Blank

Enter blanks.

Foreign Entity

Indicator

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.

Record Name: Issuer “A” Record (continued)

Field

Position

Field Title

Length

General Field Description

53-92

First Issuer

Name Line

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

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

134-173

Transfer

Agent

Indicator

Issuer

Shipping

Address

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.

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).

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".

Record Name: Issuer “A” Record (continued)

Field

Position

174-213

Field Title

Issuer City

Length

General Field Description

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

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

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

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

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

Enter blanks or carriage return/line feed (CR/LF)

characters.

” 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

2-5

7-11

12-20

21-24

Last Filing

Indicator

Type of

Return

Amount Codes

Blank

Foreign Entity Indicator

First

Issuer

Name

Line

26-27

28-45

46-51

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.

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

Record Type

Required. Enter “B.”

2-5

Payment Year

Required. Enter “2025.” If reporting prior year data, report

the year which applies (2024, 2023, etc.).

Corrected

Return Indicator

(See Note)

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

For a second transaction of a two-transaction

correction

For an original return

Blank

Note: C, G, and non-coded records must be reported

using separate Issuer “A” Records.

7-10

Name Control

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.

Record Name: Payee “B” Record (continued)

Field

Position

12-20

Field Title

Length

Type of TIN

Payee’s

Taxpayer

Identification

Number

(TIN)

General Field Description

This field is used to identify the taxpayer identification

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

identification number (EIN), a social security number

(SSN), an individual taxpayer identification number

(ITIN) or an adoption taxpayer identification number

(ATIN). Enter the appropriate code from the following

table.

TIN

Type of Account

Code

EIN

A business, organization, some sole

proprietors or other entity

SSN

An individual, including some sole

proprietors

ITIN

An individual required to have a

taxpayer identification number but who

is not eligible to obtain an SSN return

ATIN

An adopted individual prior to the

assignment of an SSN

N/A

If the type of TIN is not determinable,

enter a blank

Blank

Required. Enter the nine-digit taxpayer identification

number of the payee (SSN, ITIN, ATIN, or EIN). Don’t

enter hyphens or alpha characters.

Be aware that the FIRE System may not process your

file if it contains a large number of missing or obviously

incorrect TINs (such as entries left blank or filled with

all zeros, ones, twos, etc.).

If you receive a file that is rejected due to excessive

missing TINs, you may submit the information through

the IRIS system or provide the information via paper

filing. Refer to Publication 5903 for guidance on

obtaining an IRIS TCC.

For complete information on recipient TIN

requirements, backup withholding obligations, and

potential penalties, please consult the Publication 1099,

General Instructions for Certain Information Returns.

Note: If the filer is required to report payments made

through Foreign Intermediaries and Foreign FlowThrough Entities on Form 1099, refer to Publication

1099, General Instructions for Certain Information

Returns for reporting instructions.

Record Name: Payee “B” Record (continued)

Field

Position

21-40

Field Title

Length

Issuers

Account

Number for

Payee

General Field Description

Required. If submitting more than one

information return of the same type for the

same payee. Enter any number assigned

by the issuer to the payee that can be used

by the IRS to distinguish between

information returns. This number must be

unique for each information return of the

same type for the same payee. If a payee

has more than one reporting of the same

document type, it is vital that each

reporting have a unique account number.

For example, if an issuer has three

separate pension distributions for the same

payee and three separate Forms 1099-R

are filed; three separate unique account

numbers are required. A payee’s account

number may be given a unique sequencing

number, such as 01, 02, or A, B, etc., to

differentiate each reported information

return. Don’t use the payee’s TIN since this

will not make each record unique. This

information is critical when corrections are

filed. This number will be provided with the

backup withholding notification and may be

helpful in identifying the branch or

subsidiary reporting the transaction. The

account number can be any combination of

alpha, numeric, or special characters. If

fewer than 20 characters are used, filers

may either left or right justify, filling the

remaining positions with blanks.

Forms 1099-LS and 1099-SB - use this

field to report “Policy Number.”

41-44

Issuers

Office Code

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

Enter blanks.

Record Name: Payee “B” Record (continued)

Field Position

Field Title

Length

General Field Description

Required. Filers should allow for all payment amounts.

For those not used, enter zeros. Each payment field

must contain 12 numeric characters. Each payment

amount must contain U.S. dollars and cents. The 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.

Payment Amount Fields

(Must be numeric)

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*

The amount reported in this field represents payments

for Amount Code 1 in the “A” Record.

67-78

Payment

Amount 2*

The amount reported in this field represents payments

for Amount Code 2 in the “A” Record.

79-90

Payment

Amount 3*

The amount reported in this field represents payments

for Amount Code 3 in the “A” Record.

91-102

Payment

Amount 4*

The amount reported in this field represents payments

for Amount Code 4 in the “A” Record.

103-114

Payment

Amount 5*

The amount reported in this field represents payments

for Amount Code 5 in the “A” Record.

115-126

Payment

Amount 6*

The amount reported in this field represents payments

for Amount Code 6 in the “A” Record.

127-138

Payment

Amount 7*

The amount reported in this field represents payments

for Amount Code 7 in the “A” Record.

139-150

Payment

Amount 8*

The amount reported in this field represents payments

for Amount Code 8 in the “A” Record.

151-162

Payment

Amount 9*

The amount reported in this field represents payments

for Amount Code 9 in the “A” Record.

Record Name: Payee “B” Record (continued)

Field Position

Field Title

Length

General Field Description

163-174

Payment

Amount A*

The amount reported in this field represents payments

for Amount Code A in the “A” Record.

175-186

Payment

Amount B*

The amount reported in this field represents payments

for Amount Code B in the “A” Record.

187-198

Payment

Amount C*

The amount reported in this field represents payments

for Amount Code C in the “A” Record.

199-210

Payment

Amount D*

The amount reported in this field represents payments

for Amount Code D in the “A” Record.

211-222

Payment

Amount E*

The amount reported in this field represents payments

for Amount Code E in the “A” Record.

223-234

Payment

Amount F*

The amount reported in this field represents payments

for Amount Code F in the “A” Record.

235-246

Payment

Amount G*

The amount reported in this field represents payments

for Amount Code G in the “A” Record.

247-258

Payment

Amount H*

The amount reported in this field represents payments

for Amount Code H in the “A” Record.

259-270

Payment

Amount J*

The amount reported in this field represents payments

for Amount Code J in the “A” Record.

271-286

Blank

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

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.

Record Name: Payee “B” Record (continued)

Field Position

Field Title

Length

General Field Description

288-327

First Payee

Name Line

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 Publication

1099, General Instructions for Certain Information

Returns for reporting instructions.

328-367

Second

Payee Name

Line

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

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

Enter blanks.

448-487

Payee City

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.

Record Name: Payee “B” Record (continued)

Field Position

Field Title

Length

General Field Description

488-489

Payee State

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

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

Enter blank.

500-507

Record

Sequence

Number

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

Enter blanks.

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

2-5

7-10

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

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

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

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

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

1097-BTC

1099- LTC

1098

1099- MISC*

1098-C

1099-NEC*

1098-E

1099-OID*

1098-F

1099-PATR*

1098-Q

1099-Q

1098-T

1099-R*

1099-A

1099-S

1099-B*

1099-SA

1099-C

1099-SB

1099-CAP

3921

1099-DIV*

3922

1099-G*

5498*

1099-INT*

5498-ESA

1099-K*

5498-SA

1099-LS

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.

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

Field Position

Field Title

Length

General Field Description

544-546

Blank

Enter blanks.

547

Issuer Indicator

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

An entity that received a 2025 Form 1097BTC for credit being reported

548-555

Blank

Enter blanks.

556

Code

Required. Enter the appropriate alpha indicator from the

table below:

Usage

Indicator

Account number

CUSIP number

Unique identification number, not an

account/CUSIP number, such as a selfprovided identification number

557-559

Blank

Enter blanks.

560-598

Unique

Identifier

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

Required. Enter the appropriate indicator from the table.

Usage

Indicator

Clear renewable Energy Bond

101

Other

199

602-662

Blank

Enter blanks.

663-722

Special Data

Entries

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

information for state or local government reporting or for

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

or local revenue departments for filing requirements. You

may enter comments here. If this field is not used, enter

blanks.

723-748

Blank

Enter blanks.

749-750

Blank

Enter blanks or carriage return/line feed (CR/LF)

characters.

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

Enter the date of the Mortgage Origination in

YYYYMMDD format (for example, January 5, 2025,

would be 20250105).

552

Property Securing

Mortgage Indicator

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

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

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.

(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

Enter blanks.

670-673

Number of

Mortgaged

Properties

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

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

Enter the date in format YYYYMMDD if the

recipient/lender acquired the mortgage in 2025, show

the date of acquisition (for example, January 5, 2025,

would be 20250105).

731-748

Blank

Enter blanks.

749-750

Blank

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

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

Field Position

Field Title

Length

General Field Description

544-545

Blank

Enter blanks.

546

Transaction

Indicator

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

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

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

for significantly below fair market value. Otherwise, enter

a blank.

549-552

Year

Enter the year of the vehicle in YYYY format.

553-565

Make

Enter the Make of the vehicle. Left justify the information

and fill unused positions with blanks.

566-587

Model

Enter the Model of the vehicle. Left justify the information

and fill unused positions with blanks.

588-612

Vehicle or Other

Identification

Number

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

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

Enter the date the contribution was made to an

organization, in YYYYMMDD format (for example,

January 5, 2025, would be 20250105).

660

Donee Indicator

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

Donee did not provide goods or services

661

Intangible

Religious

Benefits Indicator

Enter “1” if only intangible religious benefits were

provided in exchange for the vehicle. Otherwise, enter a

blank.

662

Deduction $500

or Less Indicator

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

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

enter a blank.

(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

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

Enter the date of sale, in YYYYMMDD format (for

example, January 5, 2025, would be 20250105). Don’t

enter hyphens or slashes.

731-746

Goods and

Services

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

Enter blanks.

749-750

Blank

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

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

Field Position

Field Title

Length

General Field Description

544-546

Blank

Enter blanks.

547

Origination

Fees/

Capitalized

Interest

Indicator

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

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

Enter blanks.

749-750

Blank

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

(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

Enter the date the order or agreement became binding

under applicable law as YYYYMMDD (for example,

January 5, 2025, would be 20250105).

552-590

Court or entity

Enter the jurisdiction for the fines, penalties, or other

amounts being assessed, if applicable.

591-629

Case number

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

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

order or agreement.

669-673

Payment Code

Enter one or more of the following payment codes if

applicable. Field can be blank.

Usage

Indicator

Multiple Payments

Multiple issuers/defendants

Multiple payees

Provision of services or provision of

property acquired

Payment amount not identified

674-733

Special Data Entries

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

information for state or local government reporting or

for the filer’s own purposes. Issuers should contact

the state or local revenue departments for the filing

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

734-748

Blank

Enter blanks.

749-750

Blank

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

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

Field Position

Field Title

Length

General Field Description

544-545

Blank

Enter blanks.

546-553

Annuity Start

Date

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, 2025, would be 20250105). Don’t enter

hyphens or slashes.

554

Start date may

be accelerated

Indicator

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

Enter a two-digit number 01-31. Otherwise, enter blanks.

557-558

February

Enter a two-digit number 01-28. Otherwise, enter blanks.

559-560

March

Enter a two-digit number 01-31. Otherwise, enter blanks.

561-562

April

Enter a two-digit number 01-30. Otherwise, enter blanks.

563-564

May

Enter a two-digit number 01-31. Otherwise, enter blanks.

565-566

June

Enter a two-digit number 01-30. Otherwise, enter blanks.

567-568

July

Enter a two-digit number 01-31. Otherwise, enter blanks.

569-570

August

Enter a two-digit number 01-31. Otherwise, enter blanks.

571-572

September

Enter a two-digit number 01-30. Otherwise, enter blanks.

573-574

October

Enter a two-digit number 01-31. Otherwise, enter blanks.

575-576

November

Enter a two-digit number 01-30. Otherwise, enter blanks.

577-578

December

Enter a two-digit number 01-31. Otherwise, enter blanks.

579

Blank

Enter a blank.

580-618

Name of Plan

If the contract was purchased under a plan, enter the

name of the plan. Otherwise, enter blanks.

619-638

Plan Number

If the contract was purchased under a plan, enter the plan

number. Otherwise, enter blanks.

639-647

Plan Sponsor’s

Employer

Identification

Number

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.

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

Field Position

749-750

Field Title

Length

Blank

General Field Description

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

555556

557-558

559-560

April

May

June

July

August

September

561-562

563-564

565-566

567568

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

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

Field Position

544

Field Title

Length

Student's taxpayer

identification

number

(TIN Solicitation

Certification)

General Field Description

Required. Enter “1” to certify compliance with

applicable TIN solicitation requirements regarding

individual student when:

•

Educational institution received a TIN from the

individual in response to specific solicitation in the

current year, a previous year, or the institution

obtained the TIN from the student’s application

for financial aid or other form (whether in the year

for which the form is filed or a prior year) and, in

either instance, has no reason to believe the TIN

on file in the institution’s records is incorrect.

•

Educational institution files Form 1098-T with this

field blank because it has no record of the

student’s TIN, but only if the institution made the

required written TIN solicitation by December 31

of the calendar year for which the Form 1098-T is

being filed.

Otherwise, leave blank.

545-546

Blank

Enter blanks.

547

Half-time Student

Indicator

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

in 2025. Otherwise, enter a blank.

548

Graduate Student

Indicator

Required. Enter “1” if the student is enrolled

exclusively in a graduate level program. Otherwise,

enter a blank.

549

Academic Period

Indicator

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

2025. Otherwise, enter a blank.

550

Blank

Enter a blank.

551-662

Blank

112

Enter blanks.

663-722

Special Data

Entries

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

information for state or local government reporting or

for the filer’s own purposes. Issuers should contact

the state or local revenue departments for the filing

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

723-748

Blank

Enter blanks.

749-750

Blank

Enter blanks or carriage return/line feed (CR/LF)

characters.

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

544

545-546

547

548

549

550

551-662

Special

Data Entries

Blank

Blank or

CR/LF

663-722

723-748

749-750

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

Field Position

Field Title

Length

General Field Description

544-546

Blank

Enter blanks.

547

Personal

Liability

Indicator

Enter the appropriate indicator from the table below:

Usage

Indicator

Borrower was personally liable for repayment

of the debt.

Borrower was not personally liable for

repayment of the debt.

Blank

548-555

Date of

Lender’s

Acquisition or

Knowledge of

Abandonment

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, 2025, would be

20250105). Don’t enter hyphens or slashes.

556-594

Description of

Property

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

Enter blanks.

663-722

Special Data

Entries

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

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

Issuers should contact the state or local revenue departments for the

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

723-748

Blank

Enter blanks.

749-750

Blank

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

(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)

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

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

Noncovered Security Basis reported to the IRS

Not a Noncovered Security

546

Type of Gain

or Loss

Indicator

Enter the appropriate indicator from the following table to

identify the amount reported in Amount Code 2. Otherwise,

enter a blank.

Usage

547

Gross

Proceeds

Indicator

Date Sold or

Disposed

Indicator

Short Term

Long Term

Ordinary & Short Term

Ordinary & Long Term

Enter the appropriate indicator from the following table to

identify the amount reported in Amount Code 2. Otherwise,

enter a blank.

Usage

548-555

Blank

Indicator

Gross proceeds

Gross proceeds less commissions and option

premiums

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, 2025, would be

20250105). Don’t enter hyphens or slashes.

(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

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

•

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

Enter the date of acquisition in the format YYYYMMDD (for

example, January 5, 2025, would be 20250105). Don’t enter

hyphens or slashes. Enter blanks if this is an aggregate

transaction.

616

Loss Not

Allowed

Indicator

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

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

Short-term transaction for which the cost or other

basis is not being reported to the IRS

Long-term transaction for which the cost or other

basis is being reported to the IRS

Long-term transaction for which the cost or other

basis is not being reported to the IRS

Transaction - if you cannot determine whether

the recipient should check box B or Box E on

Form 8949 because the holding period is

unknown

(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

Enter “1” if reporting proceeds from Collectibles. Otherwise

enter blank.

619

FATCA Filing

Requirement

Indicator

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

Otherwise, enter a blank.

620

Applicable

Checkbox for

QOF

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

enter a blank.

621-662

Blank

Enter blanks.

663-722

Special Data

Entries

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

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

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

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

Enter blanks or carriage return/line feed (CR/LF)

characters.

Second TIN

Notice

(Optional)

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

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

Enter blanks.

547

Identifiable

Event Code

Required. Enter the appropriate indicator from the following

table:

Usage

548-555

Date of

Identifiable

Event

Indicator

Bankruptcy

Other Judicial Debt Relief

Statute of limitations or expiration of deficiency

period

Foreclosure election

Debt relief from probate or similar proceeding

By agreement

Creditor’s debt collection policy

Other actual discharge before identifiable event

Enter the date the debt was canceled in YYYYMMDD format

(for example, January 5, 2025, would be 20250105). Don’t

enter hyphens or slashes.

(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

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

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

enter a blank if not personally liable for repayment.

596-662

Blank

Enter blanks.

663-722

Special Data

Entries

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

information for state or local government reporting or for the

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

revenue departments for filing requirements. If this field is not

used, enter blanks.

723-748

Blank

Enter blanks.

749-750

Blank

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

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

Field Positi

This text is long and has been trimmed here. Open the source document for the complete record.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.