1099 File Format
File type: Fixed length
Location: /dti/exchange/cm/cm1099misc.d or cm1099int.d
1099 File Format
Transmitter (T) Record
1
1
Record Type: Required. Enter “T” (beginning of transmitter record).
2-5
4
PPayment Year: Required. Enter the payment year (2024, 2023, 2022, etc.) and set the Prior Year Data Indicator in field position 6.
6
1
Prior Year Data: Required. Enter “P” only if reporting prior year data. Otherwise, enter a blank.
7-15
9
Transmitter’s TIN: Required. Enter the transmitter’s nine-digit taxpayer identification number (TIN).
16-20
5
Transmitter Control Code: Required. Enter the five-character alphanumeric Transmitter Control Code (TCC) assigned by the IRS.
21-27
7
Enter blanks.
28
1
Test File Indicator: Required for test files only. Enter a “T” if this is a test file. Otherwise, enter a blank.
29
1
Foreign Entity: Enter “1” if the transmitter is a foreign entity. If the transmitter is not a foreign entity, enter a blank.
30-69
40
Transmitter Name: Required. Enter the transmitter name. Left justify the information and fill unused positions with blanks.
70-109
40
Transmitter Name (Continuation): Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks.
110-149
40
Company Name: Required. Enter company name associated with the address in field positions 190-229.
150-189
40
Company Name (Continuation): Enter any additional information that may be part of the company name.
190-229
40
Company Mailing Address: Required. Enter the mailing address associated with the Company Name in field positions 110-149 where correspondence should be sent. For U.S. address, the issuer city, state, and ZIP Code must be reported as a 40-, 2-, and 9-position field, respectively. Filers must adhere to the correct format for the issuer city, state, and ZIP Code. For foreign address, filers may use the issuer’s city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 29 must contain a “1”.
230-269
40
Company City: Required. Enter the city, town, or post office where correspondence should be sent.
270-271
2
Company State: Required. Enter U.S. Postal Service state abbreviation. Refer to Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations.
272-280
9
Company ZIP Code: Required. Enter the nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify the information and fill unused positions with blanks.
281-295
15
Enter blanks.
296-303
8
Total Number of Payees: Enter the total number of Payee “B” Records reported in the file. Right justify the information and fill unused positions with zeros.
304-343
40
Contact Name: Required. Enter the name of the person to contact when problems with the file or transmission are encountered.
344-358
15
Contact Telephone Number & Extension: Required. Enter the telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. Example: The IRS telephone number of 866-455-7438 with an extension of 52345 would be 866455743852345.
359-408
50
Contact Email Address: Required if available. Enter the email address of the person to contact regarding electronic files. If no email address is available, enter blanks. Left justify.
409-499
91
Enter blanks.
500-507
8
Record Sequence Number: Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” Record will always be one (1) since it is the first record on the file and the file can have only one “T” Record. Each record thereafter must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002,” the first “B” Record, “00000003,” the second “B” Record, “00000004” and so on through the final record of the file, the “F” Record.
508-517
10
Enter blanks.
518
1
Vendor Indicator: Required. If the software used to produce this file was provided by a vendor or produced in-house, enter the appropriate code.
V — Software was purchased from a vendor or other source.
I — Software was produced by in-house programmers.
Note: An in-house programmer is defined as an employee or a hired contract programmer. If the software is produced in-house, fields 519-558 titled Vendor Name are not required.
519-558
40
Vendor Name: Required. Enter the name of the company from whom the software was purchased. If the software is produced in-house, enter blanks.
559-598
40
Vendor Mailing Address: Required. Enter the mailing address. If the software is produced in-house, enter blanks.
599-638
40
Vendor City: Required. Enter the city, town, or post office. If the software is produced in-house, enter blanks.
639-640
2
Vendor State: Required. Enter U.S. Postal Service state abbreviation. Refer to Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations. If the software is produced in-house, enter blanks.
641-649
9
Vendor ZIP Code: Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, fill unused positions with blanks. Left justify. If the software is produced in-house, enter blanks.
650-689
40
Vendor Contact Name: Required. Enter the name of the person to contact concerning software questions. If the software is produced in-house, enter blanks.
690-704
15
Vendor Contact Telephone Number & Extension: Required. Enter the telephone number of the person to contact concerning software questions. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. If the software is produced in-house, enter blanks.
705-739
35
Enter blanks.
740
1
Vendor Foreign Entity Indicator: Enter “1” if the vendor is a foreign entity. Otherwise, enter a blank.
741-748
8
Enter blanks.
749-750
2
Enter blanks or carriage return/line feed characters (CR/LF).
Header (A) Record
This record identifies the person making payments.
1
1
Record Type: Required. Enter “A.”
2-5
4
Payment Year: Required. Enter the payment year (2024, 2023, 2022, etc.).
6
1
Combined Federal/ State Filing Program: Required for CF/SF Program. Enter “1” if approved and submitting information as part of the CF/SF Program or if submitting a test file to obtain approval for the CF/SF Program. Otherwise, enter a blank. Note 1: If the Issuer “A” Record is coded for CF/SF Program, there must be coding in the Payee “B” Records and the State Totals “K” Records. Note 2: If “1” is entered in this field position, be sure to code the Payee “B” Records with the appropriate state code.
7-11
5
Enter blanks.
12-20
9
Issuer Taxpayer Identification Number (TIN): Required. Enter the valid nine-digit taxpayer identification number assigned to the issuer. Don’t enter blanks, hyphens, or alpha characters. Filling the field with all zeros, ones, twos, etc., will result in an incorrect TIN. Note: For foreign entities that are not required to have a TIN, this field must be blank; however, the Foreign Entity Indicator, position 52 of the “A” Record, must be set to “1.”
21-24
4
Issuer Name Control: Enter the four characters of the name control or enter blanks.
25
1
Last Filing Indicator: Enter “1” if this is the last year this issuer name and TIN will file information returns electronically or on paper. Otherwise, enter a blank.
26-27
2
Type of Return: Required. Enter the appropriate code. Left justify and fill unused positions with blanks.
Codes:
6 – 1099-INT
A – 1099-MISC
NE – 1099-NEC
28-45
18
Amount Codes: Required. Enter the appropriate amount code(s) for the type of return being reported. Note: A type of return and an amount code must be present in every Issuer "A" Record, even if no monetary amounts are being reported.
46-51
6
Enter blanks.
52
1
Foreign Entity Indicator: Enter “1” if the issuer is a foreign entity and income is paid by the foreign entity to a U.S. resident. Otherwise, enter a blank.
53-92
40
First Issuer Name Line: Required. Enter the name of the issuer whose TIN appears in positions 12-20 of the “A” Record. (The transfer agent’s name is entered in the Second Issuer Name Line Field, if applicable). Left justify information and fill unused positions with blanks. Delete extraneous information.
93-132
40
Second Issuer Name Line: If position 133 Transfer (or Paying) Agent Indicator contains a “1”, this field must contain the name of the transfer or paying agent. If position 133 contains a “0”, this field may contain either a continuation of the First Issuer Name Line or blanks. Left justify the information. Fill unused positions with blanks.
133
1
Transfer Agent Indicator: Required. Enter the appropriate numeric code:
1 – The entity in the Second Issuer Name Line Field is the transfer (or paying) agent.
0 – The entity shown is not the transfer (or paying) agent.
134-173
40
Issuer Shipping Address: 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."
174-213
40
Issuer City: 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
2
Issuer State: Required. Enter the valid U.S. Postal Service state abbreviation.
216-224
9
Issuer ZIP Code: Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify the information and fill unused positions with blanks. For foreign countries, alpha characters are acceptable if the filer has entered a “1” in “A” Record, field position 52 Foreign Entity Indicator.
225-239
15
Issuer Telephone Number & Extension: Enter the issuer’s telephone number and extension. Omit hyphens. Left justify the information and fill unused positions with blanks.
240-499
260
Enter blanks.
500-507
8
Record Sequence Number: Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” Record will always be “1”, since it is the first record on the file and the file can have only one “T” Record. Each record thereafter must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002,” the first “B” Record, “00000003,” the second “B” Record, “00000004” and so on until the final record of the file, the “F” Record.
508-748
241
Enter blanks.
749-750
2
Enter blanks or carriage return/line feed (CR/LF) characters.
Account (B) Record
This record contains the payment information from information returns.
Standard “B” Record Format For All Forms
1
1
Record Type: Required. Enter “B” (beginning of account records).
2-5
4
Payment Year: Required. Enter the payment year (2024, 2023, 2022, etc.).
6
1
Corrected Return Indicator: Required for corrections only. Enter:
G: For a one-transaction correction or the first transaction in a two-transaction correction. C: For the second transaction in a two-transaction correction.
Blank: For an original return.
Note: C, G, and non-coded records must use separate Issuer “A” Records.
7-10
4
Name Control: Enter the first four characters of the payee's last name, if determinable. Left justify shorter names and fill unused positions with blanks. Remove special characters and embedded spaces.
11
1
Type of TIN: Identifies the taxpayer identification number (TIN) type in positions 12–20. Enter the appropriate code.
12-20
9
Payee’s Taxpayer Identification Number (TIN): Required. Enter the nine-digit TIN (SSN, ITIN, ATIN, or EIN) of the payee. Do not include hyphens, alpha characters, or all zeros. If the TIN is unavailable, leave the field blank.
21-40
20
Issuers Account Number for Payee: Required if submitting multiple returns for the same payee. Assign a unique account number for each return. Do not use the payee’s TIN as the account number. The number can include alphanumeric and special characters. If fewer than 20 characters are used, justify and fill unused positions with blanks.
41-44
4
Issuers Office Code: Enter the issuer’s office code, if applicable. Otherwise, leave blank.
45-54
10
Enter blanks.
55-66
12
Payment Amount 1*: The amount reported in this field represents payments for Amount Code 1 in the Header (A) Record.
67-78
12
Payment Amount 2*: The amount reported in this field represents payments for Amount Code 2 in the Header (A) Record.
79-90
12
Payment Amount 3*: The amount reported in this field represents payments for Amount Code 3 in the Header (A) Record.
91-102
12
Payment Amount 4*: The amount reported in this field represents payments for Amount Code 4 in the Header (A) Record.
103-114
12
Payment Amount 5*: The amount reported in this field represents payments for Amount Code 5 in the Header (A) Record.
115-126
12
Payment Amount 6*: The amount reported in this field represents payments for Amount Code 6 in the Header (A) Record.
127-138
12
Payment Amount 7*: The amount reported in this field represents payments for Amount Code 7 in the Header (A) Record.
139-150
12
Payment Amount 8*: The amount reported in this field represents payments for Amount Code 8 in the Header (A) Record.
151-162
12
Payment Amount 9*: The amount reported in this field represents payments for Amount Code 9 in the Header (A) Record.
163-174
12
Payment Amount A*: The amount reported in this field represents payments for Amount Code A in the Header (A) Record.
175-186
12
Payment Amount B*: The amount reported in this field represents payments for Amount Code B in the Header (A) Record.
187-198
12
Payment Amount C*: The amount reported in this field represents payments for Amount Code C in the Header (A) Record.
199-210
12
Payment Amount D*: The amount reported in this field represents payments for Amount Code D in the Header (A) Record.
211-222
12
Payment Amount E*: The amount reported in this field represents payments for Amount Code E in the Header (A) Record.
223-234
12
Payment Amount F*: The amount reported in this field represents payments for Amount Code F in the Header (A) Record.
235-246
12
Payment Amount G*: The amount reported in this field represents payments for Amount Code G in the Header (A) Record.
247-258
12
Payment Amount H*: The amount reported in this field represents payments for Amount Code H in the Header (A) Record.
259-270
12
Payment Amount J*: The amount reported in this field represents payments for Amount Code J in the Header (A) Record.
271-286
16
Enter Blanks
287
1
Foreign Country Indicator: Enter “1” if the payee’s address is in a foreign country. Otherwise, leave blank. If used, format the payee’s address as follows: City, Province/State, Postal Code, Country Name. Do not include address data in the Payee Name Lines.
288-327
40
First Payee Name Line: Required. Enter the payee’s name (preferably last name first). Left justify and fill unused positions with blanks. Remove extraneous titles, special characters, or punctuation, except hyphens and ampersands. For sole proprietors, include the individual’s name; the business name is optional in the Second Payee Name Line.
328-367
40
Second Payee Name Line: Use for additional payee names, continuation of the First Payee Name Line, or joint names. Do not include address data.
368-407
40
Payee Mailing Address: Required. Enter the mailing address (e.g., street number, P.O. Box, suite number). Left justify and fill unused positions with blanks.
408-447
40
Enter blanks.
448-487
40
Payee City: Required. Enter the city or post office name. For APO/FPO addresses, use the appropriate code. Do not include state or ZIP Code information.
488-489
2
Payee State: Required. Enter the valid U.S. Postal Service abbreviation or the appropriate postal identifier (AA, AE, AP).
490-498
9
Payee ZIP Code: Required. Enter the valid five- or nine-digit ZIP Code. For foreign addresses, use alpha characters if the Foreign Country Indicator is set to “1”. Left justify and fill unused positions with blanks.
499
1
Enter blank.
500-507
8
Record Sequence Number: Required. Sequentially number each record within the file, starting with “00000001” for the “T” Record. Subsequent records increment by one. Right justify and pad with leading zeros.
508-543
36
Enter blanks.
Form 1099-INT
544
1
Second TIN Notice (Optional): Enter “2” to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank.
545-546
2
Enter blanks.
547-586
40
Foreign Country or U.S. Possession: Enter the name of the foreign country or U.S. possession to which the withheld foreign tax (Amount Code 6) applies. Otherwise, enter blanks.
587-599
13
CUSIP Number: Enter the CUSIP number. If tax-exempt interest is reported in the aggregate for multiple bonds or accounts, enter VARIOUS. Right justify the information and fill unused positions with blanks.
600
1
FATCA Filing Requirement Indicator: Enter “1” if there is a FATCA filing requirement. Otherwise, enter a blank.
601-662
62
Enter blanks.
663-722
60
Special Data Entries: This field may be used to record information for state or local government reporting or for the filer’s own purposes. Issuers should consult state or local revenue departments for filing requirements. You may enter your routing and transit number (RTN) here. If this field is not used, enter blanks.
723-734
12
State Income Tax Withheld: This field is for the convenience of the filers and is not required to be reported to the IRS. If state tax withheld is not reported, this field may be used as a continuation of the Special Data Entries field. The payment amount must be right justified and unused positions must be zero-filled.
735-746
12
Local Income Tax Withheld: This field is for the convenience of the filers and is not required to be reported to the IRS. If local tax withheld is not reported, this field may be used as a continuation of the Special Data Entries field. The payment amount must be right justified and unused positions must be zero-filled.
747-748
2
Combined Federal/State Code: Enter the valid state code for the CF/SF Program if this payee record is to be forwarded to a state agency as part of the CF/SF Program. For issuers or states not participating in this program, enter blanks.
749-750
2
Enter blanks or carriage return/line feed (CR/LF) characters.
Form 1099-MISC
544
1
Second TIN Notice (Optional): Enter “2” to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank.
545-546
2
Enter blanks.
547
1
Direct Sales Indicator: Enter “1” to indicate sales of $5,000 or more of consumer products to a person on a buy-sell, deposit commission, or any other commission basis for resale anywhere other than in a permanent retail establishment. Otherwise, enter a blank. Note: If reporting a direct sales indicator only, use Type of Return “A” in Field Positions 26-27, and Amount Code 1 in Field Position 28 of the Issuer “A” Record. All payment amount fields in the Payee “B” Record will contain zeros.
548
1
FATCA Filing Requirement Indicator: Enter "1" if there is FATCA filing requirement. Otherwise, enter a blank.
549-662
114
Enter blanks.
663-722
60
Special Data Entries: This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks.
723-734
12
State Income Tax Withheld: State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filed. If not reporting state income tax withheld, this field may be used as a continuation of the Special Data Entries field.
735-746
12
Local Income Tax Withheld: Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field.
747-748
2
Combined Federal/ State Code: Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code from Part A. Sec. 12, Table 1, Participating States and Codes. Enter blanks for issuers or states not participating in this program.
749-750
2
Enter blanks or carriage return/line feed (CR/LF) characters.
Form 1099-NEC
544
1
Second TIN Notice: Enter “2” to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank.
545-546
2
Enter blanks.
547
1
Direct Sales Indicator: Enter “1” to indicate sales of $5,000 or more of consumer products to a person on a buy-sell, deposit commission, or any other commission basis for resale anywhere other than in a permanent retail establishment. Otherwise, enter a blank. Note: If reporting a direct sales indicator only, use Type of Return “NE” in Field Positions 26- 27, and Amount Code 1 in Field Position 28 of the Issuer “A” Record. All payment amount fields in the Payee “B” Record will contain zeros.
548-662
115
Enter blanks.
663-722
60
Special Data Entries: This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Issuers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks.
723-734
12
State Income Tax Withheld: State income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filed.
735-746
12
Local Income Tax: Local income tax withheld is for the convenience of the filers. This information does not need to be reported to the IRS. The payment amount must be right justified, and unused positions must be zero-filled.
747-748
2
Combined Federal/State Code: Enter the valid CF/SF Program code if this payee record is to be forwarded to a state agency as part of the CF/SF Program. Enter the valid state code from Part A. Sec. 12, Table 1, Participating States and Codes. Enter blank for issuers or states not participating in this program.
749-750
2
Enter blanks or carriage return/line feed (CR/LF) characters.
Trailer (C) Record
1
1
Record Type: Required. Enter “C” (beginning of trailer record).
2-9
8
Number of Payees: Required. Enter the total number of “B” Records covered by the preceding “A” Record. Right justify and fill unused positions with zeros.
10-15
6
Enter blanks.
16-33 34-51 52-69 70-87 88-105 106-123 124-141 142-159 160-177 178-195 196-213 214-231 232-249 250-267 268-285 286-303 304-321 322-339
18 18 18 18 18 18 18 18 18 18 18 18 18 18 18 18 18 18
Control Total Fields [1-9], [A–H,J]: Required. Accumulate the totals of the payment amount fields in the “B” Records and report the total in the corresponding control total fields of the “C” Record.
Control totals must be right justified, and unused fields must be zero-filled.
All control total fields are 18 positions in length. Payment amounts must represent U.S. dollars and cents, with the right-most two positions indicating cents.
Do not enter dollar signs, commas, decimal points, or negative values.
Positive and negative amounts should be indicated by placing a “+” (plus) or “–” (minus) sign in the left-most position.
340-499
160
Enter blanks.
500-507
8
Record Sequence Number: Required. Enter the record number in ascending sequence, as it appears in the file.
The “T” Record sequence number will always be “00000001”.
Each subsequent record must increase by one, e.g., 00000002, 00000003, 00000004, etc., until the final record.
Right justify and pad numbers with leading zeros.
508-748
241
Enter blanks.
749-750
2
Enter blanks or carriage return/line feed (CR/LF) characters.
State Totals (K) Record
The “K” Record contains the total number of payees and the total of the payment amount fields filed by a given issuer for a given state.
1
1
Record Type: Required. Enter “K.”
2-9
8
Number of Payees: Required. Enter the total number of “B” Records being coded for this state. Right justify the information and fill unused positions with zeros.
10-15
6
Enter blanks.
16-33 34-51 52-69 70-87 88-105 106-123 124-141 142-159 160-177 178-195 196-213 214-231 232-249 250-267 268-285 286-303 304-321 322-339
18 18 18 18 18 18 18 18 18 18 18 18 18 18 18 18 18 18
Control Total Fields [1-9], [A–H,J]: Required. Accumulate totals of any payment amount fields in the “B” Records for each state being reported into the appropriate control total fields of the “K” Record.
Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields.
Right justify control totals and fill unused positions with zeros.
All control total fields are 18 positions in length. Do not enter dollar signs, commas, decimal points, or negative payments.
Positive and negative amounts are indicated by placing a “+” (plus) or “-” (minus) sign in the left-most position of the payment amount field.
340-499
160
Enter blanks.
500-507
8
Record Sequence Number: Required. Enter the number of the record as it appears within the file.
The Record Sequence Number for the “T” Record will always be “1”, since it is the first record in the file, and only one “T” Record can exist in the file.
Each subsequent record must increment by one in ascending numerical sequence (e.g., 2, 3, 4, etc.).
Right justify numbers with leading zeros.
Example: “T” Record: “00000001” First “A” Record: “00000002” First “B” Record: “00000003”, and so on, until the final record of the file, the “F” Record.
508-706
199
Enter blanks.
707-724
18
State Income Tax Withheld Total: Enter the aggregate totals of the state income tax withheld field in the Payee “B” Records. If not applicable, enter blanks. (This field is for the convenience of the filers.)
725-742
18
Local Income Tax Withheld Total: Enter the aggregate totals of the local income tax withheld field in the Payee “B” Records. If not applicable, enter blanks. (This field is for the convenience of the filers.)
743-746
4
Enter blanks.
747-748
2
Combined Federal/ State Code: Required. Enter the CF/SF Program code assigned to the state which is to receive the information.
749-750
2
Enter blanks or carriage return/line feed (CR/LF) characters.
Batch Trailer (F) Record
The “F” Record is a summary of the number of issuers/payees in the entire file. This record must be written after the last “C” Record (or last “K” Record, when applicable) of the entire file.
1
1
Record Type: Required. Enter “F” (beginning of batch trailer).
2-9
8
Number of “A” Records: Enter the total number of Issuer “A” Records in the entire file. Right justify the information and fill unused positions with zeros, or enter all zeros if no “A” Records exist.
10-30
21
Enter zeros.
31-49
19
Enter blanks.
50-57
8
Total Number of Payees: If this total was entered in the “T” Record, this field may be blank filled. Otherwise, enter the total number of Payee “B” Records reported in the file. Right justify the information and fill unused positions with zeros.
58-499
442
Enter blanks.
500-507
8
Record Sequence Number: Required. Enter the number of the record as it appears within the file.
The Record Sequence Number for the “T” Record will always be “1” since it is the first record in the file, and there can only be one “T” Record per file.
Each subsequent record must increment by one in ascending numerical sequence (e.g., 2, 3, 4, etc.).
Right justify numbers with leading zeros.
For example: The “T” Record sequence number would appear as “00000001”. The first “A” Record would appear as “00000002”. The first “B” Record would appear as “00000003”, and so on, until the final record of the file, the “F” Record.
508-748
241
Enter blanks.
749-750
2
Enter blanks or carriage return/line feed (CR/LF) characters.
PeopleSoft II
Transaction Type: BAL
Description: 1099 Balance Detail
Delimitation: Fixed Length
Total Record Length: 169 Characters
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
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
Last updated