# Specifications for Electronic Filing of > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A3b44f404f36194fd ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text Publication 1220 Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G For Tax Year 2025 1 Publication 1220 (Rev. 5-2026) Catalog Number 61275P Department of the Treasury Internal Revenue Service www.irs.gov INTENTIONALLY LEFT BLANK 2 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. 3 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 4 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 5 .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 6 Part A General Information 7 INTENTIONALLY LEFT BLANK 8 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 9 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. 10 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) 11 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. 12 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/. 13 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 14 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. 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 January 31 3921 March 31 January 31 3922 March 31 January 31 5498 May 31 January 31 – for FMV/RMD May 31 – for contributions 5498-SA May 31 May 31 5498-ESA May 31 April 30 W-2G March 31 January 31 Note: If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next business day. Leap years don’t impact the due date. See Announcement 91-179, 1991-49 I.R.B. 78, for more information. 16 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. or 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. 17 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 18 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. 19 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. c. Incorrect code in the distribution code field in the Payee “B” Record. d. Incorrect payee indicator. (Payee indicators are non-money amount indicator fields found in the specific form record layouts of the Payee “B” Record between field positions 544-748.) 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 20 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 c. Incorrect payee name d. Wrong type of return indicator Then … Follow the steps below for two-transaction correction: Transaction 1: 1. Prepare a new file. The first record on the file will be the Transmitter “T” Record. 2. Make a separate “A” Record for each type of return and each issuer being reported. The information in the “A” Record will be exactly the same as it was in the original submission. (See Note below). 3. The Payee “B” Records must contain 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. 21 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. 22 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. 23 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). 24 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 01 Indiana 18 New Jersey 34 Arizona 04 Kansas 20 New Mexico 35 Arkansas 05 Louisiana 22 North Carolina 37 California 06 Maine 23 North Dakota 38 Colorado 07 Maryland 24 Ohio 39 Connecticut 08 Massachusetts 25 Oklahoma 40 Delaware 10 Michigan 26 Pennsylvania 42 District of Columbia 11 Minnesota 27 Rhode Island 44 Georgia 13 Mississippi 28 South Carolina 45 Hawaii 15 Montana 30 Wisconsin 55 Idaho 16 Nebraska 31 *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 25 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 AL Kentucky KY Ohio OH Alaska AK Louisiana LA Oklahoma OK American Samoa AS Maine ME Oregon OR Arizona AZ Maryland MD Pennsylvania PA Arkansas AR Massachusetts MA Puerto Rico PR California CA Michigan MI Rhode Island RI Colorado CO Minnesota MN South Carolina SC Connecticut CT Mississippi MS South Dakota SD Delaware DE Missouri MO Tennessee TN District of Columbia DC Montana MT Texas TX Florida FL Nebraska NE Utah UT Georgia GA Nevada NV Vermont VT Guam GU New Hampshire NH Virginia VA Hawaii HI New Jersey NJ U.S. Virgin Islands VI Idaho ID New Mexico NM Washington WA Illinois IL New York NY West Virginia WV Indiana IN North Carolina NC Wisconsin WI Iowa IA North Dakota ND Wyoming WY Kansas KS No. Mariana Islands MP See Part C. Record Format Specifications and Record Layouts for more information on the required formatting for an address. Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the “B” Record. This also includes American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U.S. Virgin Islands. 26 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. 27 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. 28 Part B Data Communications INTENTIONALLY LEFT BLANK 30 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”. 31 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. 32 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 login credentials. Multiple FIRE accounts can be created under one TCC. Refer to the FIRE webpage for additional information on account creation. The FIRE Production System and the FIRE Test System are two different sites that don’t communicate with each other. If you plan on sending a production file and a test file, you’ll need an account on each system. You must enter your TCC, EIN and legal business name exactly as it appears on your IR Application for TCC. Once you log in to FIRE, your information will fill in automatically when you submit files. 33 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. 34 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.” 35 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. 36 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. 37 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. 38 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. 39 Sec. 6 Common Problems Item 1 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. 2 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. 3 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. 4 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. 5 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. 40 Sec. 6 Common Problems (continued) Item Issue Resolution 6 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. 7 You received an error that the file is formatted as EBCDIC. All files submitted electronically must be in standard ASCII code. 8 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. 9 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. • • • 10 11 866-455-7438 (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. • • • 41 866-455-7438 (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 1 "C" Record contains control totals that don’t equal the IRS total of "B" Records. The “C” Record is a summary record for a type of return for a given issuer. The IRS compares the total number of payees and payment amounts in the “B” Records with totals in the “C” Records. The two totals must agree. Don’t enter negative amounts except when reporting Forms 1099-B,1099-OID, or 1099-Q. Money amounts must be numeric and right justified. Unused positions must be zero-filled. Don’t use blanks in money amount fields. 2 You identified your file as a correction; however, the data is not coded with a "G" or "C" in position 6. When a file is submitted as a correction file, there must be a corrected return indicator “G” or “C” in position 6 of the Payee “B” record. See Part A, Sec. 11, Corrected Returns. 3 "A" Record contains missing or invalid TIN in positions 12-20. The Issuer’s TIN reported in positions 12-20 of the “A” Record must be a nine-digit number. Don’t enter hyphens. The TIN and the First Issuer Name Line provided in the “A” Record must correspond. 4 "T" Record, "A" Record and/or "B" Record have an incorrect tax year in positions 2-5. The tax year in the transmitter, issuer, and payee records must reflect the tax year of the information return being reported. For prior tax year data, there must be a “P” in position 6 of the Transmitter “T” Record. This position must be blank for current year. 5 “T” Record has a “T” (for Test) in position 28; however, your file was not sent as a test. Remove the "T" from position 28 on the "T" record and resubmit as a replacement. 6 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. 42 Sec. 7 Common Formatting Errors (continued) Item Issue Resolution 7 A percentage of your Form 1099- R “B” Records have invalid or missing distribution codes. When transmitting Form 1099-R, there must be a valid Distribution Code(s) in positions 545-546 of the Payee “B” Record(s). For valid codes and combinations, refer to Form 1099-R Distribution Code Chart 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. 8 "A” Record has an incorrect/invalid type of return and/or amount code(s) in positions 28-45. The amount codes used in the “A” Record must correspond with the payment amount fields used in the “B” Record(s). The amount codes must be left justified and in ascending order. Unused positions must be blank filled. For example: If the “B” Record(s) show payment amounts in payment amount fields 2, 4, and 7, then the “A” Record must correspond with 2, 4, and 7 in the amount code fields. 43 INTENTIONALLY LEFT BLANK 44 Part C Record Format Specifications and Record Layouts INTENTIONALLY LEFT BLANK 46 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. 47 Sec. 1 Transmitter “T” Record General Field Descriptions General Field Descriptions The Transmitter “T” Record identifies the entity transmitting the electronic file. A replacement file will be requested if the “T” Record is not present. See File Format Diagram located in Part C. Record Format Specifications and Record Layouts. • Transmitter “T” Record is the first record on each file and is followed by an Issuer “A” Record. • All records must be a fixed length of 750 positions. • Don’t use punctuation in the name and address fields. • The Transmitter “T” Record contains critical information when necessary for the IRS to contact the transmitter. • For all fields marked “Required,” the transmitter must provide the information described under General Field Description. For those fields not marked “Required,” a transmitter must allow for the field but may be instructed to enter blanks or zeros in the indicated field positions for the indicated length. • All alpha characters entered in the “T” Record must be upper case, except an email address which may be case sensitive. Record Name: Transmitter “T” Record Field Position Field Title Length General Field Description 1 Record Type 1 Required. Enter “T.” 2-5 Payment Year 4 Required. Enter “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. 6 Prior Year Data Indicator 1 Required. Enter “P” only if reporting prior year data. Otherwise, enter a blank. Don’t enter a “P” if the tax year is 2025. The FIRE System accepts 2015 through 2024 for prior years. You cannot mix tax years within a file. 7-15 Transmitter’s TIN 9 Required. Enter the transmitter’s nine-digit taxpayer identification number (TIN). 16-20 Transmitter Control Code 5 Required. Enter the five-character alphanumeric Transmitter Control Code (TCC) assigned by the IRS. 21-27 Blank 7 Enter blanks. 28 Test File Indicator 1 Required for test files only. Enter a “T” if this is a test file. Otherwise, enter a blank. 48 Sec. 1 Transmitter “T” Record General Field Descriptions (continued) Record Name: Transmitter “T” Record (continued) Field Position Field Title Length General Field Description 29 Foreign Entity Indicator 1 Enter “1” if the transmitter is a foreign entity. If the transmitter is not a foreign entity, enter a blank. 30-69 Transmitter Name 40 Required. Enter the transmitter name. Left justify the information and fill unused positions with blanks. 70-109 Transmitter Name (Continuation) 40 Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks. 110-149 Company Name 40 Required. Enter company name associated with the address in field positions 190-229. 150-189 Company Name (Continuation) 40 Enter any additional information that may be part of the company name. 190-229 Company Mailing Address 40 Required. Enter the mailing address associated with the Company Name in field positions 110-149 where correspondence should be sent. For U.S. address, the issuer city, state, and ZIP Code must be reported as a 40-, 2-, and 9-position field, respectively. Filers must adhere to the correct format for the issuer city, state, and ZIP Code. For foreign address, filers may use the issuer’s city, state, and ZIP Code as a continuous 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 40 Required. Enter the city, town, or post office where correspondence should be sent. 270-271 Company State 2 Required. Enter U.S. Postal Service state abbreviation. Refer to Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations. 272-280 Company ZIP Code 9 Required. Enter the nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify the information and fill unused positions with blanks. 281-295 Blank 15 Enter blanks. 49 Sec. 1 Transmitter “T” Record General Field Descriptions (continued) Record Name: Transmitter “T” Record (continued) Field Position Field Title Length General Field Description 296-303 Total Number of Payees 8 Enter the total number of Payee “B” Records reported in the file. Right justify the information and fill unused positions with zeros. 304-343 Contact Name 40 Required. Enter the name of the person to contact when problems with the file or transmission are encountered. 344-358 Contact Telephone Number & Extension 15 Required. Enter the telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. Example: The IRS telephone number of 866-4557438 with an extension of 52345 would be 866455743852345. 359-408 Contact Email Address 50 Required if available. Enter the email address of the person to contact regarding electronic files. If no email address is available, enter blanks. Left justify. 409-499 Blank 91 Enter blanks. 500-507 Record Sequence Number 8 Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” Record will always be one (1) since it is the first record on the file and the file can have only one “T” Record. Each record thereafter must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002,” the first “B” Record, “00000003,” the second “B” Record, “00000004” and so on through the final record of the file, the “F” Record. 508-517 Blank 10 Enter blanks. 50 Sec. 1 Transmitter “T” Record General Field Descriptions (continued) Record Name: Transmitter “T” Record (continued) Field Position 518 Field Title Vendor Indicator Length 1 General Field Description Required. If the software used to produce this file was provided by a vendor or produced in-house, enter the appropriate code from the table below. Definition Indicator Software was purchased from a vendor or other source. V Software was produced by in-house programmers I Note: An in-house programmer is defined as an employee or a hired contract programmer. If the software is produced in-house, fields 519-558 titled Vendor Name are not required. 519-558 Vendor Name 40 Required. Enter the name of the company from whom the software was purchased. If the software is produced in-house, enter blanks. 559-598 Vendor Mailing Address 40 Required. Enter the mailing address. If the software is produced in-house, enter blanks. For U.S. address, the issuer’s city, state, and ZIP Code must be reported as a 40-, 2-, and 9-position field, respectively. Filers must adhere to the correct format for the issuer city, state, and ZIP Code. For foreign address, filers may use the issuer’s city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 29 must contain a “1”. 599-638 Vendor City 40 Required. Enter the city, town, or post office. If the software is produced in-house, enter blanks. 639-640 Vendor State 2 Required. Enter U.S. Postal Service state abbreviation. Refer to Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations. If the software is produced in-house, enter blanks. 51 Sec. 1 Transmitter “T” Record General Field Descriptions (continued) Record Name: Transmitter “T” Record (continued) Field Position Field Title Length General Field Description 641-649 Vendor ZIP Code 9 Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, fill unused positions with blanks. Left justify. If the software is produced inhouse, enter blanks. 650-689 Vendor Contact Name 40 Required. Enter the name of the person to contact concerning software questions. If the software is produced in-house, enter blanks. 690-704 Vendor Contact Telephone Number & Extension 15 Required. Enter the telephone number of the person to contact concerning software questions. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. If the software is produced in-house, enter blanks. 705-739 Blank 35 Enter blanks. 740 Vendor Foreign Entity Indicator 1 Enter “1” if the vendor is a foreign entity. Otherwise, enter a blank. 741-748 Blank 8 Enter blanks. 749-750 Blank 2 Enter blanks or carriage return/line feed characters (CR/LF). 52 Transmitter “T” Record - Record Layout Record Type Payment Year Prior Year Data Indicator Transmitter’s TIN Transmitter Control Code Blank 1 2-5 6 7-15 16-20 21-27 Test File Indicator Foreign Entity Indicator Transmitter Name Transmitter Name (Continuation) Company Name Company Name (Continuation) 28 29 30-69 70-109 110-149 150-189 Company Mailing Address Company City Company State Company ZIP Code Blank Total Number of Payees 190-229 230-269 270-271 272-280 281-295 296-303 Contact Name Contact Telephone Number & Extension Contact Email Address Blank Record Sequence Number Blank 304-343 344-358 359-408 409-499 500-507 508-517 Vendor Indicator Vendor Name Vendor Mailing Address Vendor City Vendor State Vendor ZIP Code 518 519-558 559-598 599-638 639-640 641-649 Vendor Contact Name Vendor Contact Telephone Number & Extension Blank Vendor Foreign Entity Indicator Blank Blank or CR/LF 650-689 690-704 705-739 740 741-748 749-750 53 Sec. 2 Issuer “A” Record General Field Descriptions The second record on the file must be an Issuer “A” Record. The Issuer “A” Record identifies the person making payments. The issuer will be held responsible for the completeness, accuracy, and timely submission of electronic files. Examples of an Issuer include: o Recipient of mortgage payments o Recipient of student loan interest payments o Educational institution o Broker o Person reporting a real estate transaction o Barter exchange o Creditor o Trustee or issuer of any IRA or MSA plan o Lender who acquires an interest in secured property or who has a reason to know the property has been abandoned • A transmitter may include Payee “B” Records for more than one issuer in a file; however, each group of “B” Records must be preceded by an “A” Record and followed by an End of Issuer “C” Record. A single file may contain different types of returns, but the types of returns cannot be intermingled. A separate “A” Record is required for each issuer and each type of return being reported. • The number of “A” Records depends on the number of issuers and the different types of returns being reported. Don’t submit separate “A” Records for each payment amount being reported. For example, if an issuer is filing Form 1099-DIV to report Amount Codes 1, 2, and 3, all three amount codes should be reported under one “A” Record, not three separate “A” Records. • The maximum number of “A” Records allowed in a file is 99,000. All records must be a fixed length of 750 positions. All alpha characters entered in the “A” Record must be upper case. • For all fields marked “Required,” the transmitter must provide the information described under General Field Description. For those fields not marked “Required,” a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length. 54 Record Name: Issuer “A” Record Field Position Field Title Length General Field Description 1 Record Type 1 Required. Enter an "A.” 2-5 Payment Year 4 Required. Enter “2025.” If reporting prior year data, report the year which applies (2024, 2023, etc.). 6 Combined Federal/ State Filing Program 1 Required for CF/SF Program. Enter “1” if approved and submitting information as part of the CF/SF Program or if submitting a test file to obtain approval for the CF/SF Program. Otherwise, enter a blank. Note 1: If the Issuer “A” Record is coded for CF/SF Program, there must be coding in the Payee “B” Records and the State Totals “K” Records. Note 2: If “1” is entered in this field position, be sure to code the Payee “B” Records with the appropriate state code. Refer to Part A. Sec. 12, Table 1, Participating States and Codes, for further information. 7-11 Blank 5 Enter blanks. 12-20 Issuer Taxpayer Identification Number (TIN) 9 Required. Enter the valid nine-digit taxpayer identification number assigned to the issuer. Don’t enter blanks, hyphens, or alpha characters. Filling the field with all zeros, ones, twos, etc., will result in an incorrect TIN. Note: For foreign entities that are not required to have a TIN, this field must be blank; however, the Foreign Entity Indicator, position 52 of the “A” Record, must be set to “1”. 21-24 Issuer Name Control 4 Enter the four characters of the name control or enter blanks. See Part E. Exhibit 1, Name Control. 25 Last Filing Indicator 1 Enter “1” if this is the last year this issuer name and TIN will file information returns electronically or on paper. Otherwise, enter a blank. 55 Record Name: Issuer “A” Record (continued) Field Position Field Title Length General Field Description 26-27 Type of Return 2 Required. Enter the appropriate code. Left justify and fill unused positions with blanks. TYPE OF RETURN CODE 56 1097-BTC BT 1098 3 1098-C X 1098-E 2 1098-F FP 1098-Q QL 1098-T 8 1099-A 4 1099-B B 1099-C 5 1099-CAP P 1099-DIV 1 1099-G F 1099-INT 6 1099-K MC 1099-LS LS 1099-LTC T 1099-MISC A 1099-NEC NE 1099-OID D 1099-PATR 7 1099-Q Q 1099-R 9 1099-S S 1099-SA M 1099-SB SB 3921 N 3922 Z 5498 L 5498-ESA V 5498-SA K W-2G W Record Name: Issuer “A” Record (continued) Field Position 28-45 Field Title Amount Codes Length General Field Description 18 Required. Enter the appropriate amount code(s) for the type of return being reported. In most cases, the box numbers on paper information returns correspond with the amount codes used to file electronically. However, if discrepancies occur, Publication 1220 governs for filing electronically. Enter the amount codes in ascending sequence; numeric characters followed by alphas. Left justify the information and fill unused positions with blanks. Note: A type of return and an amount code must be present in every Issuer “A” Record even if no money amounts are being reported. For a detailed explanation of the information to be reported in each amount code, refer to the appropriate paper instructions for each form. Amount Codes Form 1097-BTC, Bond Tax Credit For Reporting Payments on Form 1097-BTC: Amount Type Amount Code Total Aggregate 1 January payments 2 February payments 3 March payments 4 April payments 5 May payments 6 June payments 7 July payments 8 August payments 9 September payments A October payments B November payments C December payments D 57 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) 1 Points paid on the purchase of a principal residence 2 Refund or credit of overpaid interest 3 Mortgage Insurance Premium • If section 163(h)(3)(E) applies for 2025, enter the total premiums of $600 or more paid (received) in 2025. 4 • 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) 5 Outstanding Mortgage Principal 6 For Reporting Payments on Form 1098-C: Amount Type Amount Code Gross proceeds from sales 4 Value of goods or services in exchange for a vehicle 6 Note: If reporting other than “Gross proceeds from sales” or “Value of goods or services in exchange for a vehicle,” use Type of Return Code “X” in field positions 26-27 and Amount Code 4 in field position 28 of the “A” Record. All payment amount fields in the Payee “B” record will contain zeros. 58 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 1 For Reporting Payments on Form 1098-F: Amount Type Amount Code Total amount required to be paid (new paper form box 1) 1 Amount to be paid for violation or potential violation 2 Restitution/remediation amount 3 Compliance amount 4 For Reporting Payments on Form 1098-Q: Amount Type Amount Code January payments 1 February payments 2 March payments 3 April payments 4 May payments 5 June payments 6 July payments 7 August payments 8 September payments 9 October payments A November payments B December payments C Total premiums D Annuity amount on start date E FMV of QLAC F 59 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 1 Adjustments made for prior year 3 Scholarships or grants 4 Adjustments to scholarships or grants for a prior year 5 Reimbursements or refunds of qualified tuition and related expenses from an insurance contract 7 Note: Amount Codes 3 and 5 are assumed to be negative. It is not necessary to code with an over punch or dash to indicate a negative reporting. Amount Codes Form 1099-A, Acquisition or Abandonment of Secured Property For Reporting Payments on Form 1099-A: Amount Type Amount Code Balance of principal outstanding 2 Fair market value of the property 4 60 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) 2 Cost or other basis 3 Federal income tax withheld (backup withholding). Don’t report negative amounts. 4 Wash Sale Loss Disallowed 5 Bartering 7 Profit (or loss) realized in 2025 (See Note 2) 9 Unrealized profit (or loss) on open contracts 12/31/2024 (See Note 2) A Unrealized profit (or loss) on open contracts 12/31/2025 (See Note 2) B Aggregate profit (or loss) C Accrued Market Discount D Note 1: The payment amount field associated with Amount Code 2 may be used to report a loss from a closing transaction on a forward contract. Refer to the “B” Record General Field Descriptions and Record Layouts - Payment Amount Fields, for instructions on reporting negative amounts. Note 2: Payment amount fields 9, A, B, and C are used for the reporting of regulated futures or foreign currency contracts. Amount Codes Form 1099-C, Cancellation of Debt For Reporting Payments on Form 1099-C: Amount Type Amount Code Amount of debt discharged 2 Interest included in Amount Code 2 3 Fair market value of property. Use only if a combined Form 1099-A and 1099-C is being filed. 7 61 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 2 Amount Code Total ordinary dividends 1 Qualified dividends 2 Total capital gain distribution 3 Section 199A Dividends 5 Unrecaptured Section 1250 gain 6 Section 1202 gain 7 Collectibles (28%) rate gain 8 Non-dividend distributions 9 Federal income tax withheld A Investment expenses B Foreign tax paid C Cash liquidation distributions D Non-cash liquidation distributions E Exempt interest dividends F Specified private activity bond interest dividends G Section 897 Ordinary Dividends H Section 897 Capital Gains J 62 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 1 State or local income tax refunds, credits, or offsets 2 Federal income tax withheld (backup withholding or voluntary withholding on unemployment compensation of Commodity Credit Corporation Loans or certain crop disaster payments) 4 Reemployment Trade Adjustment Assistance (RTAA) programs 5 Taxable grants 6 Agriculture payments 7 Market gain 9 For Reporting Payments on Form 1099-INT: Amount Type Amount Code Interest income not included in Amount Code 3 1 Early withdrawal penalty 2 Interest on U.S. Savings Bonds and Treasury obligations 3 Federal income tax withheld (backup withholding) 4 Investment expenses 5 Foreign tax paid 6 Tax-exempt interest 8 Specified private activity bond 9 Market discount A Bond premium B Bond premium on tax exempt bond D Bond premium on Treasury obligation E 63 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 1 Card not present transactions 2 Federal Income tax withheld 4 January payments 5 February payments 6 March payments 7 April payments 8 May payments 9 June payments A July payments B August payments C September payments D October payments E November payments F December payments G 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 1 Amount Type Amount Code Gross long-term care benefits paid 1 Accelerated death benefits paid 2 64 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 1 Royalties (See Note 2) 2 Other income 3 Federal income tax withheld (backup withholding or withholding on Indian gaming profits) 4 Fishing boat proceeds 5 Medical and health care payments 6 Substitute payments in lieu of dividends or interest 8 Crop insurance proceeds A Gross proceeds paid to an attorney in connection with legal services C Section 409A deferrals D Section 409A income E Fish Purchased for resale F Prior Year Nonemployee Compensation (NEC) (TY2019 and earlier) Note: “T” Record Field Position 6 must contain a P G For Reporting Payments on Form 1099-NEC: (Tax Year 2020 and future only) Amount Type Amount Code Nonemployee Compensation 1 Federal Income Tax Withheld 4 65 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 1 Other periodic interest 2 Early withdrawal penalty 3 Federal income tax withheld (backup withholding) 4 Bond premium 5 Original issue discount on U.S. Treasury obligations (allows both positive and negative amounts to be reported) 6 Investment expenses 7 Market discount A Acquisition premium B Tax-Exempt OID C For Reporting Payments on Form 1099-PATR: Amount Type Amount Code Patronage dividends 1 Nonpatronage distributions 2 Per-unit retain allocations 3 Federal income tax withheld (backup withholding) 4 Redeemed nonqualified notices 5 Section 199A(a) deduction 6 Qualified Payments (Sec. 199A(b)(7)) B Section 199A(a) Qualified items C Section 199A(a) SSTB items D Pass-Through Credits Investment credit 7 Work opportunity credit 8 For filer’s use for pass-through credits and deduction A 66 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 1 Earnings (or loss) 2 Basis 3 For Reporting Payments on Form 1099-R: Amount Type Amount Code Gross distribution 1 Taxable amount (see Note 1) 2 Capital gain (included in Amount Code 2) 3 Federal income tax withheld 4 Employee contributions/designated Roth contributions or insurance premiums 5 Net unrealized appreciation in employer’s securities 6 Other 8 Total employee contributions 9 Traditional IRA/SEP/SIMPLE distribution or Roth conversion (see Note 2) A Amount allocable to IRR within 5 years B Note 1: If the taxable amount cannot be determined, enter a “1” in position 547 of the “B” Record. Payment Amount 2 must contain zeros. Note 2: For Form 1099-R, report the Roth conversion or total amount distributed from an IRA, SEP, or SIMPLE in Payment Amount Field A (IRA/SEP/SIMPLE distribution or Roth conversion) of the Payee “B” Record, and generally, the same amount in Payment Amount Field 1 (Gross Distribution). The IRA/SEP/SIMPLE indicator should be set to “1” in field position 548 of the Payee “B” Record. 67 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 2 Buyer’s part of real estate tax 5 Note: Include payments of timber royalties made under a “pay-ascut” contract, reportable under IRC Section 6050N. If timber royalties are being reported, enter “TIMBER” in the description field of the “B” Record. If lump-sum timber payments are being reported, enter “LUMP-SUM TIMBER PAYMENT” in the description field of the “B” record. Amount Codes Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA 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 1 Earnings on excess contributions 2 Fair market value of the account on the date of death 4 For Reporting Information on Form 1099-SB: Amount Type Amount Code Investment in contract 1 Surrender amount 2 For Reporting Information on Form 3921: Amount Type Amount Code Exercise price per share 3 Fair market value of share on exercise date 4 68 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 3 Fair market value on exercise date 4 Exercise price per share 5 Exercise price per share determined as if the option was exercised on the date the option was granted 8 For Reporting Information on Form 5498: Amount Type Amount Code IRA contributions (other than amounts in Amount Codes 2, 3, 4, 8, 9, A, C, and D.) (See Note 1 and 2) 1 Rollover contributions 2 Roth conversion amount 3 Recharacterized contributions 4 Fair market value of account 5 Life insurance cost included in Amount Code 1 6 FMV of certain specified assets 7 SEP contributions 8 SIMPLE contributions 9 Roth IRA contributions A RMD amount B Postponed Contribution C Repayments D Note 1: If reporting IRA contributions for a participant in a military operation, see the Instructions for Forms 1099-R and 5498. Note 2: Also, include employee contributions to an IRA under a SEP plan but not salary reduction contributions. Don’t include employer contributions; these are included in Amount Code 8. 69 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 1 Rollover contributions 2 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 1 Total contributions made in 2025 2 Total HSA or Archer MSA contributions made in 2026 for 2025 3 Rollover contributions (see Note) 4 Fair market value of HSA, Archer MSA or Medicare Advantage MSA 5 Note: This is the amount of any rollover made to this MSA in 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 1 Federal income tax withheld 2 Winnings from identical wagers 7 46-51 Blank 6 Enter blanks. 52 Foreign Entity Indicator 1 Enter “1” if the issuer is a foreign entity and income is paid by the foreign entity to a U.S. resident. Otherwise, enter a blank. 70 Record Name: Issuer “A” Record (continued) Field Position Field Title Length General Field Description 53-92 First Issuer Name Line 40 Required. Enter the name of the issuer whose TIN appears in positions 12-20 of the “A” Record. (The transfer agent’s name is entered in the Second Issuer Name Line Field, if applicable). Left justify information and fill unused positions with blanks. Delete extraneous information. 93-132 Second Issuer Name Line 40 If position 133 Transfer (or Paying) Agent Indicator contains a “1”, this field must contain the name of the transfer or paying agent. If position 133 contains a “0”, this field may contain either a continuation of the First Issuer Name Line or blanks. Left justify the information. Fill unused positions with blanks. 133 134-173 Transfer Agent Indicator Issuer Shipping Address 1 Required. Enter the appropriate numeric code from the table below. Meaning 40 Code The entity in the Second Issuer Name Line Field is the transfer (or paying) agent. 1 The entity shown is not the transfer (or paying) agent (that is, the Second Issuer Name Line Field either contains a continuation of the First Issuer Name Line Field or blanks). 0 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". 71 Record Name: Issuer “A” Record (continued) Field Position 174-213 Field Title Issuer City Length General Field Description 40 Required. If the Transfer Agent Indicator in position 133 is a “1”, enter the city, town, or post office of the transfer agent. Otherwise, enter issuer city, town, or post office city. Don’t enter state and ZIP Code information in this field. Left justify the information and fill unused positions with blanks. 214-215 Issuer State 2 Required. Enter the valid U.S. Postal Service state abbreviation. Refer to Part A, Sec. 13, Table 2, State & U.S. Territory Abbreviations. 216-224 Issuer ZIP Code 9 Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify the information and fill unused positions with blanks. For foreign countries, alpha characters are acceptable if the filer has entered a “1” in “A” Record, field position 52 Foreign Entity Indicator. 225-239 Issuer Telephone Number & Extension 15 Enter the issuer’s telephone number and extension. Omit hyphens. Left justify the information and fill unused positions with blanks. 240-499 Blank 260 Enter blanks 500-507 Record Sequence Number 8 Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” Record will always be “1”, since it is the first record on the file and the file can have only one “T” Record. Each record thereafter must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002,” the first “B” Record, “00000003,” the second “B” Record, “00000004” and so on until the final record of the file, the “F” Record. 508-748 Blank 241 Enter blanks. 749-750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters. 72 ” Record - Record Layout Issuer “A” Record - Record Layout Record Type Payment Year Combined Federal/State Filing Program Blank Issuers Taxpayer Identification Number (TIN) Issuer Name Control 1 2-5 6 7-11 12-20 21-24 Last Filing Indicator Type of Return Amount Codes Blank Foreign Entity Indicator First Issuer Name Line 25 26-27 28-45 46-51 52 53-92 Second Issuer Name Line Transfer Agent Indicator Issuer Shipping Address Issuer City Issuer State Issuer ZIP Code 93-132 133 134-173 174-213 214-215 216-224 Issuer Telephone Number & Extension Blank Record Sequence Number Blank Blank or CR/LF 225-239 240-499 500-507 508-748 749-750 Sec. 3 Payee “B” Record General Field Descriptions The “B” Record contains the payment information from information returns. • The record layout for field positions 1 through 543 is the same for all types of returns. • Field positions 544 through 750 vary for each type of return to accommodate special fields for individual forms. • Allow for all 18 Payment Amount Fields. For the fields not used, enter “0”. • All records must be a fixed length of 750 positions. • All alpha characters must be upper case. • Don’t use decimal points (.) to indicate dollars and cents. For all fields marked “Required,” the transmitter must provide the information described under “General Field Description.” For those fields not marked “Required,” the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length. 73 Sec. 3 Payee “B” Record (continued) A field is also provided for Special Data Entries. This field may be used to record information required by state or local governments, or for the personal use of the filer. The IRS does not use the data provided in the Special Data Entries Field; therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer’s option to use the Special Data Entries Field. Following the Special Data Entries Field, payment fields have been allocated for State Income Tax Withheld and Local Income Tax Withheld. These fields are for the convenience of filers. The information will not be used by the IRS. Adhere to guidelines listed in Sec.12 Combined Federal/State Filing (CF/SF) Program if participating in the program. Record Name: Payee “B” Record Field Position Field Title Length General Field Description 1 Record Type 1 Required. Enter “B.” 2-5 Payment Year 4 Required. Enter “2025.” If reporting prior year data, report the year which applies (2024, 2023, etc.). 6 Corrected Return Indicator (See Note) 1 Required for corrections only. Indicates a corrected return. Enter the appropriate code from the following table. Definition Code For a one-transaction correction or the first of a two-transaction correction G For a second transaction of a two-transaction correction C For an original return Blank Note: C, G, and non-coded records must be reported using separate Issuer “A” Records. 7-10 Name Control 4 If determinable, enter the first four characters of the last name of the person whose TIN is being reported in positions 12-20 of the “B” Record. Otherwise, enter blanks. Left justify last names of less than four characters and fill unused positions with blanks. Special characters and embedded blanks must be removed. Refer to Part E. Exhibit 1, Name Control. 74 Record Name: Payee “B” Record (continued) Field Position 11 12-20 Field Title Length Type of TIN 1 Payee’s Taxpayer Identification Number (TIN) 9 General Field Description This field is used to identify the taxpayer identification number (TIN) in positions 12-20 as either an employer identification number (EIN), a social security number (SSN), an individual taxpayer identification number (ITIN) or an adoption taxpayer identification number (ATIN). Enter the appropriate code from the following table. TIN Type of Account Code EIN A business, organization, some sole proprietors or other entity 1 SSN An individual, including some sole proprietors 2 ITIN An individual required to have a taxpayer identification number but who is not eligible to obtain an SSN return 2 ATIN An adopted individual prior to the assignment of an SSN 2 N/A If the type of TIN is not determinable, enter a blank Blank 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 [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A3b44f404f36194fd. Public record. Not legal advice.