1099 File Format

File type: Fixed length

Location: /dti/exchange/cm/cm1099misc.d or cm1099int.d

1099 File Format

Transmitter Record

Length	Position	Content
1	1	T (beginning of transmitter record)
4	02-May	Payment year
1	6	Blank (you would change this to “P” if reporting for the previous year)
9	Jul-15	Transmitter’s TIN or SSN (Federal ID number prompted for on 1099 screen)
5	16-20	Transmitter code (as prompted for on 1099 screen)
7	21-27	Blank
1	28	Test indicator (“T” if FILE TYPE = “test”, blank if “production”)
1	29	Foreign entity indicator—enter “1” if transmitter is a foreign entity, otherwise blank
40	30-69	Transmitter name (company name)
40	70-109	Transmitter name, continued (additional information)
40	110-149	Company name
40	150-189	Company name, continued (additional information)
40	190-229	Mailing address (company address)
40	230-269	City (city in company address)
2	270-271	State (state in company address)
9	272-280	ZIP Code (ZIP Code in company address)
15	281-295	Blank
8	296-303	Total number of payees (total number of “B” records in file)
40	304-343	Contact name (as prompted for on 1099 screen)
15	344-358	Contact phone number (as prompted for on 1099 screen)
50	359-408	Contact e-mail address (as prompted for on 1099 screen)
2	409-410	LS (magnetic tape file indicator)
6	411-416	Transmitter’s Media Number
83	417-499	Blank
8	500-507	Record sequence number (order of record in file)
10	508-517	Blank
1	518	Vendor indicator. “V” if your software was purchased from a vendor or other source; “I” if your software was produced by in-house programmers.
40	519-558	Vendor Name (“Newscycle SOLUTIONS”)
40	559-598	Vendor Address (Newscycle’s address)
40	599-638	Vendor City (“BLOOMINGTON”)
2	639-640	Vendor State (“MN”)
9	641-649	Vendor ZIP Code (“55425”)
40	650-689	Vendor Contact (Newscycle’s CEO)
15	690-704	Vendor Contact Phone (“6516390121”)
35	705-739	Vendor e-mail (“[e-mail]”)
9	740-748	Blank
2	749-750	Blank or carriage return/line feed

Header Record

Length	Pos	Content
1	1	A (beginning of header record)
4	02-May	Payment year
6	06-Nov	blanks
9	Dec-20	Transmitter’s TIN or SSN (Federal ID number prompted for on 1099 screen)
4	21-24	Blank (if applicable, change to payer name control from mail label of 1099 package)
1	25	Blank (last filing indicator)
1	26	Blank (if combined federal/state filer, change to “1”)
1	27	A (type of return—1099 misc.)
14	28-41	7 followed by 11 blanks (amount code)
6	42-47	Blank
1	48	1 (original file indicator—if not original change to blank)
1	49	Blank (replacement file indicator—if replacement file change to 1)
1	50	Blank (correction file indicator—if correction file change to 1)
1	51	Blank
1	52	Foreign entity indicator (blank unless your country is not US)
40	53-92	Payer’s name (company name)
40	93-132	Second payer name (company name, continued)
1	133	0 (transfer agent indicator)
40	134-173	Payer shipping address (company address)
40	174-213	Payer city (from company address)
2	214-215	Payer state (from company address)
9	216-224	Payer ZIP Code (from company address)
15	225-239	Payer phone (company area code and phone)
260	240-499	Blank
8	500-507	Record sequence number (order of record in file)
241	508-748	Blank
2	749-750	Blank or carriage return or line feed

Account Record

Length	Pos	Content
1	1	B (beginning of account records)
4	02-May	Record year
1	6	Blank (change to “G” if one transaction correction or first correction of two; change to “C” if second of two transaction corrections)
4	07-Oct	Name control (first four letters of account’s last name)
1	11	2 (Type of taxpayer ID—SSN)
9	Dec-20	Social security number
20	21-40	Payer’s account number (account’s vendor ID)
4	41-44	Blank (office code of payer)
10	45-54	Blank
72	55-126	Payment amounts 1-6 (all zeros)
12	127-138	Payment amount 7 (box 7)
12	139-150	Payment amount 8 (all zeros)
12	151-162	Payment amount 9 (box 9)
60	163-222	Payment amounts A, B, C, D, and E (all zeros)
12	223-246	Payment totals F and G (all zeros)
1	247	Foreign country indicator
40	248-287	Payee name (account’s name)
40	288-327	Second payee name (account’s name, continued)
40	328-367	Blank
40	368-407	Payee mailing address (account’s address)
40	408-447	Blank
40	448-487	Payee city (city from account’s address)
2	488-489	Payee state (from account’s address)
9	490-498	Payee ZIP (from account’s address
1	499	Blank
8	500-507	Record sequence number (order of record in file)
36	508-543	Blank
1	544	Blank (second tax identification notice)
2	545-456	Blank
1	547	Direct sales indicator (“1” if over 5,000 in sales, otherwise blank)
115	548-662	Blank
60	663-722	Blank (special data entries)
12	723-734	State income tax withheld (all zeros)
12	735-746	Local income tax withheld (all zeros)
2	747-748	Blank (combined federal/state code)
2	749-750	Blank, or carriage return or line feed

Trailer Record

Length	Position	Content
1	1	C (beginning of trailer record)
8	02-Sep	Number of account records
6	Oct-15	Blank
108	16-123	Control totals 1-6 (all zeros)
18	124-141	Control total 7 (total box 7)
18	142-159	Control total 8 (all zeros)
18	160-177	Control total 9 (all zeros)
90	178-267	Control totals A, B, and C (all zeros)
35	268-303	Control totals F and G (all zeros)
195	304-499	Blank
8	500-507	Record sequence number (order of record in file)
241	508-748	Blank
2	749-750	Blank, or carriage return or line feed

Batch Trailer Record

Length	Position	Content
1	1	F (beginning of batch trailer)
8	02-Sep	Number of “A” records
21	Oct-30	All zeros
19	31-49	Blank
8	50-57	Total Number Payees (number of account records)
442	58-499	Blank
8	500-507	Record sequence number (order of record in file)
241	508-748	Blank
2	749-750	Blank, or carriage return or line feed

PeopleSoft II

Transaction Type: BAL

• Description: 1099 Balance Detail

• Delimitation: Fixed Length

• Total Record Length: 169 Characters

Field	Length	Required	Description
TRANSACTION_TYPE	x(3)	Yes	Transaction type
BUSINESS_UNIT	x(5)	Yes	Newspaper business unit
XX_CIRC_TYPE	x(1)	Yes	Circulation type
XX_CIRC_ID1	x(15)	Yes	Circulation ID 1
XX_CIRC_ID2	x(10)	Yes	Circulation ID 2
WTHD_BASIS_AMOUNT	9(00.0)	Yes	Withholding basis amount
WTHD_CLASS	x(5)	Yes	1099 withholding class
DIRECT_SALES	x(1)	Yes	Direct sales of 5k or more
DESCR100	x(100)	No	Description

Transaction Type: TRL

• Description: Interface Trailer

• Delimitation: Fixed Length

• Total Record Length: 14 Characters

Field	Length	Required	Description
TRANSACTION_TYPE	x(3)	Yes	Transaction type
BUSINESS_UNIT	x(5)	Yes	Newspaper business unit
REC_COUNT_SUM	9(5)	Yes	Total record count
PYMNT_TOTAL	9(00.000)	Yes	Total payment amount