Fill - Free fillable Publication 1220 (UncleFed's Tax Board) PDF form

Rev. Proc. 2011-40

Reprinted from IR Bulletin 2011-37, dated September 12,

2011 (and containing copies of Forms 4419 and 8508,

and General Instructions for Certain Information Returns

for taxpayers' use)

Publication 1220

Specifications for Filing Forms 1097, 1098, 1099,

3921, 3922, 5498, 8935, and W-2G Electronically

FIRST TIME FILERS QUICK REFERENCE GUIDE

1) FORM 4419 – Submit Form 4419, Application for Filing Information Returns

Electronically (FIRE) (see the forms section in the back of Publication 1220),

to IRS-IRB/IRP no later than thirty days before the due date of your

information returns. IRS-IRB/IRP will issue a Transmitter Control Code

(TCC). The TCC is required on all files and correspondence. The Form 4419

is subject to review before the approval to transmit electronically is granted

and may require additional documentation at the request of IRS. If a

determination is made concerning the validity of the documents transmitted

electronically, IRS has the authority to revoke the Transmitter Control Code

(TCC) and terminate the release of files.

2) FILING METHOD – File information returns (Forms 1097, 1098 Series, 1099

Series, 3921, 3922, 5498 Series and W-2G) electronically via the Internet (see

Part B).

3) FILE FORMAT – The format must conform to the specifications in

Publication 1220, Part C. Filers may contact an outside vendor to purchase

software or transmit files. See Part A, Sec. 5.

4) TEST FILES – IRS-IRB/IRP encourages first-time electronic filers to submit

a test file (see Part B, Sec.3). A test file is only required when applying to

participate in the Combined Federal/State Filing Program (see Part A, Sec.

10).

5) COMMON PROBLEMS – Review Part B, Sec. 8 to avoid common

processing and/or format errors before submitting your file.

FOR ASSISTANCE

Contact the IRS-IRB/IRP Information

Reporting Program Customer Service Section (IRP/CSS)

Toll-free 1-866-455-7438

Monday through Friday from 8:30 am to 4:30 pm ET

NOTE:

Following is a list of related instructions and forms for filing Information Returns

Electronically:

• General Instructions for Certain Information Returns

• Form 4419 - Application for Filing Information Returns Electronically (FIRE)

• Form 8508 – Request for Waiver From Filing Information Returns Electronically

The Internal Revenue Service, Information Returns Branch, Information Reporting

Program (IRS-IRB/IRP) encourages filers to make copies of the blank forms for future use.

These forms can be obtained by calling 1-800-829-3676 or on the IRS website at www.irs.gov

Rev. Proc. 2011-40

Use this Revenue Procedure to prepare Tax Year 2011 and prior year information returns

for submission to Internal Revenue Service (IRS) using electronic filing.

Caution to filers:

Please read this publication carefully. Persons or businesses required to file information

returns electronically may be subject to penalties for failure to file or include correct

information if the instructions in this Revenue Procedure are not followed.

MPORTANT NOTES:

The IRS internet connection for filing information returns electronically is

http://fire.irs.gov

. The Filing Information Returns Electronically (FIRE) system will be

down from 6 p.m. ET Dec. 16, 2011, through Jan. 03, 2012 for yearly updates. In addition,

the FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for

programming updates. The FIRE system will not be available for submissions during these

times.

Form 4419, Application for Filing Information Returns Electronically

(FIRE), is subject to review before the approval to transmit

electronically is granted. IRS may require additional documentation. If

a determination is made concerning the validity of the documents

transmitted electronically, IRS has the authority to revoke the

Transmitter Control Code (TCC) and terminate the release of the files.

The FIRE system does not provide fill-in forms for filing information returns.

Table of Contents

Part A. General

Section 1. Purpose ……………………………………………………………… …1

Section 2. Nature of Changes - Current Year (Tax Year 2011) ……………………2

Section 3. Where to File and How to Contact the IRS, Information Returns Branch

(IRB)……………………………………………………….....................4

Section 4. Filing Requirements ……………………………………….....................5

Section 5. Vendor List …………………………………………………………..…6

Section 6. Form 4419, Application for Filing Information Returns Electronically

(FIRE)………………………………………………………………..….7

Section 7. Retention Requirements and Due Dates ………………………………..8

Section 8. Corrected Returns ………………………………………………….….10

Section 9. Effect on Paper Returns and Statements to Recipients………………...15

Section 10. Combined Federal/State Filing Program …………………………..….15

Section 11. Penalties Associated with Information Returns ………..…………..…17

Section 12. State Abbreviations ...............................................................................18

Part B. Electronic Filing Specifications

Section 1. General…………………………………………………………..……19

Section 2. Electronic Filing Approval Procedure ………………………………..19

Section 3. Test Files ……………………………………………………………..20

Section 4. Electronic Submissions ………………………………………………20

Section 5. PIN Requirements ……………………………………………………21

Section 6. Electronic Filing Specifications ……………………………………...22

Section 7. Connecting to the FIRE System ……………………………………...22

Section 8. Common Problems and Questions ………………………...................24

Part C. Record Format Specifications and Record Layouts

Section 1. File Layout Diagram………………………………….………………28

Section 2. General ……………………………………………………………….28

Section 3. Transmitter “T” Record - General Field Descriptions ……………….28

Section 4. Transmitter “T” Record - Record Layout ……………………………32

Section 5. Payer “A” Record - General Field Descriptions ……………………..33

Section 6. Payer “A” Record - Record Layout ………………………………….48

Section 7. Payee “B” Record - General Field Descriptions and Record ………..48

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

1097-BTC………………………………………………………...58

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

1098 ……………………………………………………………..59

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

1098C……………………………………………………………..60

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

E…………………………………………………………………..61

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

T ………………………………………………………………...62

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

A………………………………………………………………….63

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

B…………………………………………………………………64

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

C…………………………………………………………………66

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

CAP ……………………………………………………………..67

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

DIV………………………………………………………………68

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

G………………………………………………………………….69

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

H…………………………………………………………………70

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

INT ………………………………………………………………71

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

K…………………………………………………………………………..72

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

LTC ……………………………………………………………..73

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

MISC …………………………………………………………….75

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

OID ………………………………………………………………77

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

PATR ……………………………………………………………78

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

Q………………………………………………………………….79

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

R ………………………………………………………………….80

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

S ………………………………………………………………….85

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

SA…………………………………………………………………86

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

3921………………………………………………………………..88

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

3922 ……………………………………………………………….89

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

5498……………………………………………………………….90

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

ESA………………………………………………………………92

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

SA………………………………………………………………..92

(28) Payee “B” Record - Record Layout Positions 544-750 for Form

8935 ……………………………………………………………..93

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

W-2G…………………………………………………………….94

Section 8. End of Payer “C” Record - General Field Descriptions and Record

Layout…………………………………………………………………96

Section 9. State Totals “K” Record - General Field Descriptions and Record

Layout…………………………………………………………………98

Section 10. End of Transmission “F” Record - General Field Descriptions and

Record Layout ………………………………………………………100

Part D. Extensions of Time and Waivers

Section 1. General – Extensions ……………………………………………….101

Section 2. Specifications for Filing Extensions of Time Electronically………..102

Section 3. Record Layout - Extension of Time ………………………………..103

Section 4. Extension of Time for Recipient Copies of Information Returns…...105

Section 5. Form 8508, Request for Waiver From Filing Information Returns

Electronically………………………………………………………..106

Part A. General

Revenue Procedures are generally revised annually to reflect legislative and form changes.

Comments concerning this Revenue Procedure, or suggestions for making it more helpful, can be

addressed to:

Internal Revenue Service

Attn: Information Returns Branch

230 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

Sec. 1. Purpose

.01 The purpose of this Revenue Procedure is to provide the specifications for filing Forms 1097,

1098, 1099, 3921, 3922, 5498, 8935, and W-2G with IRS electronically through the IRS FIRE system.

This Revenue Procedure must be used for the preparation of Tax Year 2011 information returns and

information returns for tax years prior to 2011 filed beginning January 1, 2012. Specifications for filing

the following forms are contained in this Revenue Procedure.

(1) Form 1097-BTC, Bond Tax Credit

(2) Form 1098, Mortgage Interest Statement

(3) Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

(4) Form 1098-E, Student Loan Interest Statement

(5) Form 1098-T, Tuition Statement

(6) Form 1099-A, Acquisition or Abandonment of Secured Property

(7) Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

(8) Form 1099-C, Cancellation of Debt

(9) Form 1099-CAP, Changes in Corporate Control and Capital Structure

(10) Form 1099-DIV, Dividends and Distributions

(11) Form 1099-G, Certain Government Payments

(12) Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments

(13) Form 1099-INT, Interest Income

(14) Form 1099-K, Merchant Card and Third Party Network Payments

(15) Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

(16) Form 1099-MISC, Miscellaneous Income

(17) Form 1099-OID, Original Issue Discount

(18) Form 1099-PATR, Taxable Distributions Received From Cooperatives

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

(20) Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans,

IRAs, Insurance Contracts, etc.

(21) Form 1099-S, Proceeds From Real Estate Transactions

(22) Form 1099-SA, Distributions from an HSA, Archer MSA, or Medicare Advantage MSA

(23) Form 3921, Exercise of a Qualified Incentive Stock Option under Section 422(b)

(24) Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under

Section 423(c)

(25) Form 5498, IRA Contribution Information

(26) Form 5498-ESA, Coverdell ESA Contribution Information

(27) Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

(28) Form 8935, Airline Payments Report

(29) Form W-2G, Certain Gambling Winnings

.02 All data received at IRS/IRB for processing will be given the same protection as individual

income tax returns (Form 1040). IRS/IRB will process the data and determine if the records are formatted

and coded according to this Revenue Procedure.

.03 Specifications for filing Forms W-2, Wage and Tax Statements, electronically are only

available from the Social Security Administration (SSA). Filers can call 1-800-772-6270 to obtain the

telephone number of the SSA Employer Service Liaison Officer for their area.

.04 IRS/IRB does not process Forms W-2. Paper or electronic filing of Forms W-2 must be sent

to SSA. IRS/IRB does, however, process waiver requests (Form 8508) and extension of time to file

requests (Form 8809) for Forms W-2 as well as requests for an extension of time to provide the employee

copies of Forms W-2.

.05 Generally, the box numbers on the paper forms correspond with the amount codes used to file

electronically; however, if discrepancies occur, the instructions in this Revenue Procedure must be

followed when filing electronically.

.06 This Revenue Procedure also provides the requirements and specifications for electronic filing

under the Combined Federal/State Filing Program.

.07 The following Revenue Procedures and publications provide more detailed filing procedures

for certain information returns:

(a) 2011 General Instructions for Certain Information Returns and the individual form

instructions.

(b) Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099,

3921, 3922, 5498, 8935, W-2G, and 1042-S.

Return of Tip Income and Allocated Tips, Electronically.

(d) Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source

Income Subject to Withholding, Electronically.

(e) Publication 4810, Specifications for Filing Form 8955-SSA, Annual Registration Statement

of Identifying Separated Participants With Deferred Vested Benefits, Electronically.

.08 This Revenue Procedure supersedes Rev. Proc. 2010-26 published as Publication 1220 (Rev.

08/2010), Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935 and W-2G

Electronically.

Sec. 2. Nature of Changes-Current Year (Tax Year 2011)

.01 In this publication, all pertinent changes for Tax Year 2011 are emphasized by the use of

italics. Portions of text that require special attention are in boldface text. Filers are always encouraged to

read the publication in its entirety.

a. General

(1) Penalties associated with Information Return filing have increased significantly. Please

see Part A, Sec.11.02 for specific information.

(2) New Form 1099-K, Merchant Card and Third Party Network Payments, has been added.

b. Programming Changes

(1) For all Forms, Payment Year, Field Positions 2-5, for the Transmitter “T” Record, Payer

“A” Record and Payee “B” Record must be updated with the four-digit reporting year

(2010 to 2011), unless reporting prior year data.

(2) In the Payer “A” Record, the Amount Codes field was expanded 2 positions. The field is

now sixteen positions 28-43.

(3) For Form 1098-T Payee “B” record, Half-time Student Indicator and Graduate Student

Indicator are now Required fields.

(4) For Form 1099-B Payer “A” record, added Amount Code A, Cost or other basis, and

Amount Code B, Wash sale loss disallowed.

(5) For Form 1099-B, Payee “B” Record, deleted Number of shares exchanged, positions

608-615, and Class of stock exchanged, positions 616-625. Added Non-covered security

indicator in position 545. Allowable characters are 1 for Non-covered security and blank.

Added Type of gain or loss indicator in position 546. Allowable characters are 1 for

Short term, 2 for Long term and blank. Added Date of Acquisition, positions 608-615.

(6) New Form 1099-K, Merchant Card and Third Party Network Payments,

In the Payer “A” Record added:

-field positions 26-27, Type of Return, added new code MC

-field positions 28-43 added Amount Codes:

1 Gross amount of merchant card/third party network payments

5 January payments

6 February payments

7 March payments

8 April payments

9 May payments

A June payments

B July payments

C August payments

D September payments

E October payments

F November payments

G December payments

In the Payee “B” Record added:

Type of Filer Indicator, position 547

Payment Settlement Entity’s Name, positions 565-604

Merchant Category Code, positions 605-608

(7) Form 1097-BTC has numerous changes. In the Payer “A” Record, Amount Code 3

changed to Other Allowance Date Credit. In the Payee “B” Record, many Indicator

Fields had description changes. The following fields were added: Other Allowance

Identification Number, March Allowance Identification Number, June Allowance

Identification Number, September Allowance Identification Number, December

Allowance Identification Number. The following fields were deleted: Bond issue date,

CUSIP number, Maturity Date, Bond Code, Bond Issuer’s identification number, and

Bond issuer’s name.

(8) For Form 1099-R, Payer “A” Record, added Amount Code B, Amount Allocable to IRR

within 5 years. In the Payee “B” Record field positions 545-546, deleted distribution

code D, Excess contributions plus earnings/excess deferrals taxable in 2008.

Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)

.01 All information returns filed through the FIRE system are processed at IRS/IRB. General

inquiries concerning the filing of information returns should be sent to the following address:

Internal Revenue Service

Information Returns Branch

230 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

.02 All requests for an extension of time to file information returns with IRS/IRB filed on Form

8809 or requests for an extension to provide recipient copies, and requests for undue hardship waivers filed

on Form 8508 should be sent to the following address:

Internal Revenue Service

Information Returns Branch

Attn: Extension of Time Coordinator

240 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

.03 The telephone numbers and web addresses for questions about specifications for electronic

submissions are:

Information Returns Branch

1-866-455-7438

Outside the U.S. 1-304-263-8700

1-304-579-4827 – TDD

(Telecommunication Device for the Deaf)

Fax Machine

Within the U.S. –1-877-477-0572

Outside the U.S. - 304-579-4105

Electronic Filing – FIRE System

Production URL- http://fire.irs.gov

Test URL- http://fire.test.irs.gov

TO OBTAIN FORMS:

By phone - 1-800-TAX-FORM (1-800-829-3676)

IRS.gov

- Online Ordering for Information Returns and Employer Returns

http://www.irs.gov/businesses/page/0,,id=23108,00.html

Note: Because paper forms are scanned during processing, filers cannot use Form 1096 and Copy A

of Forms 1097, 1098, 1099, 3921, 3922, or 5498 printed from the IRS website to file with the IRS.

.04 The 2011 General Instructions for Certain Information Returns are included in Publication

1220 for the convenience of filers. Form 1096 is used to transmit Copy A of paper Forms 1097, 1098,

1099, 3921, 3922, 5498, and W-2G to the IRS. If filing paper returns, follow the mailing instructions on

Form 1096 and submit the paper returns to the appropriate IRS Service Center.

.05 Make requests for paper Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, by

calling the IRS at 1-800-TAX-FORM (1-800-829-3676) or ordering online from the IRS website at

IRS.gov

.06 Questions pertaining to electronic filing of Forms W-2 must be directed to the Social Security

Administration (SSA). Filers can call 1-800-772-6270 to obtain the telephone number of the SSA

Employer Service Liaison Officer for their area.

.07 Payers should not contact IRS/IRB if they have received a penalty notice and need additional

information or are requesting an abatement of the penalty. A penalty notice contains an IRS

representative's name and/or telephone number for contact purposes; or the payer may be instructed to

respond in writing to the address provided. IRS/IRB does not issue penalty notices and does not have the

authority to abate penalties. For penalty information, refer to the Penalties section of the 2011 General

Instructions for Certain Information Returns.

.08 A taxpayer or authorized representative may request a copy of a tax return, including Form

W-2 filed with a return, by submitting Form 4506, Request for Copy of Tax Return, to IRS. This form

may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). For questions regarding this form, call

1-800-829-1040.

.09 Electronic Products and Services Support, Information Returns Branch (IRB), answers

electronic, paper filing, and tax law questions from the payer community relating to the correct preparation

and filing of information returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935 and W-

2G). IRB also answers questions about the electronic filing of Forms 1042-S, 8027, and 8955-SSA. In

addition, IRB answers questions about tax law and paper filing instructions for Forms W-2 and W-3.

Inquiries pertaining to Notices CP2100 and 972CG, backup withholding, and reasonable cause

requirements due to missing and incorrect taxpayer identification numbers (TINs) are also addressed by

IRB. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday

through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time (ET), by calling 1-866-455-7438. IRB also offers an

e-mail address for transmitters and electronic filers of information returns. The address is mccirp@irs.gov

When sending e-mails concerning specific file information, include the company name and the electronic

filename or Transmitter Control Code. Please do not submit TINs or attachments, because electronic mail

is not secure and the information may be compromised. The Telecommunications Device for the Deaf

(TDD) toll number is 1-304-579-4827. Call as soon as questions arise to avoid the busy filing seasons at

the end of January, February, and March. Recipients of information returns (payees) should continue to

contact 1-800-829-1040 with any questions on how to report the information returns data on their

individual tax returns.

.10 IRB assistors cannot advise filers where to send state copies of paper forms. Filers must

contact the Tax Department in the state where the recipient resides to obtain the correct address and filing

requirements.

.11 Form 4419, Application for Filing Information Returns Electronically (FIRE), Form 8809,

Application for Extension of Time to File Information Returns, and Form 8508, Request for Waiver From

Filing Information Returns Electronically, may be faxed to IRS/IRB at 1- 877-477-0572.

Sec. 4. Filing Requirements

.01 The regulations under section 6011(e)(2)(A) of the Internal Revenue Code provide that any

person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or

more information returns must file such returns electronically. The 250* or more requirement applies

separately for each type of return and separately to each type of corrected return.

*Even though filers may submit up to 249 information returns on paper, IRS encourages filers to

transmit those information returns electronically.

.02 All filing requirements that follow apply individually to each reporting entity as defined by its

separate Taxpayer Identification Number (TIN). For example, if a corporation with several branches or

locations uses the same EIN, the corporation must aggregate the total volume of returns to be filed for that

EIN and apply the filing requirements to each type of return accordingly.

.03 The following requirements apply separately to both originals and corrections filed

electronically:

1097-BTC

1098

1098-C 250 or more of any of these forms requires electronic filing with IRS.

1098-E These are stand-alone documents and are not to be aggregated for purposes of determining

1098-T the 250 threshold. For example, if a payer must file 100 Forms 1099-B and 300 Forms

1099-A 1099-INT, Forms 1099-B need not be filed electronically since

1099-B they do not meet the threshold of 250. However, Forms 1099-INT must be filed

1099-C electronically since they meet the threshold of 250.

1099-CAP

1099-DIV

1099-G

1099-H

1099-INT

1099-K

1099-LTC

1099-MISC

1099-OID

1099-PATR

1099-Q

1099-R

1099-S

1099-SA

3921

3922

5498

5498-ESA

5498-SA

W-2G

.04 The above requirements do not apply if the payer establishes undue hardship (See Part D,

Sec. 5).

Sec. 5. Vendor List

.01 IRS/IRB prepares a publication of vendors who support electronic filing. Publication 1582,

Information Returns Vendor List, contains the names of service bureaus that will produce or submit files

for electronic filing. It also contains the names of vendors who provide software packages for payers who

wish to produce electronic files on their own computer systems. This list is compiled as a courtesy and in

no way implies IRS/IRB approval or endorsement.

.02 If filers engage a service bureau to prepare files on their behalf, the filers must not also report

this data, as it will create a duplicate filing situation which may cause penalty notices to be generated.

.03 The Vendor List, Publication 1582, is updated periodically. The most recent revision is

available on the IRS website at IRS.gov

. For an additional list of software providers, log on to IRS.gov

and go to the Business e-file Providers

link.

.04 A vendor, who offers a software package, or has the capability to electronically file

information returns for customers, and who would like to be included in Publication 1582 must submit a

letter or e-mail to IRS/IRB. The request should include:

(a) Company name

(b) Address (include city, state, and ZIP code)

(d) E-mail address

(e) Contact person

(f) Website

(g) Type(s) of service provided (e.g., service bureau and/or software)

(h) Method of filing (only electronic filing is acceptable)

(i) Type(s) of return(s)

Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)

.01 Transmitters are required to submit Form 4419, Application for Filing Information Returns

Electronically (FIRE), to request authorization to file information returns with IRS/IRB. A single Form

4419 should be filed no matter how many types of returns the transmitter will be submitting electronically.

For example, if a transmitter plans to file Forms 1099-INT, one Form 4419 should be submitted. If, at a

later date, another type of form (Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935 and W-2G) will be

filed, the transmitter should not submit a new Form 4419. Form 4419 is subject to review before approval

to transmit electronically is granted. IRS may require additional documentation. If a determination is made

concerning the validity of the documents transmitted electronically, IRS has the authority to revoke the

Transmitter Control Code (TCC) and terminate the release of the files.

Note: An additional Form 4419 is required for filing each of the following types of returns: Form

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Form 8027, Employer’s

Annual Information Return of Tip Income and Allocated Tips, and Form 8955-SSA, Annual

Registration Statement Identifying Separated Participants with Deferred Vested Benefits. See the

back of Form 4419 for detailed instructions.

.02 Electronically filed returns may not be submitted to IRS/IRB until the application has been

approved. Please read the instructions on the back of Form 4419 carefully. Form 4419 is included in

Publication 1220 for the filer’s use. This form may be photocopied. Additional forms may be obtained by

calling 1-800-TAX-FORM (1-800-829-3676). The form is also available on the IRS website at IRS.gov

.03 Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be

assigned and included in an approval letter. The TCC must be coded in the Transmitter “T” Record.

IRS/IRB uses the TCC to identify payers/transmitters and to track files through the processing system.

.04 IRS/IRB encourages transmitters who file for multiple payers to submit one application and to

use the assigned TCC for all payers. While not encouraged, multiple TCCs can be issued to payers with

multiple TINs. Transmitters cannot use more than one TCC in a file. Each TCC must be reported in

separate transmissions.

.05 If a payer's files are prepared by a service bureau, the payer may not need to submit an

application to obtain a TCC. Some service bureaus will produce files, code their own TCC in the file, and

send it to IRS/IRB for the payer. Other service bureaus will prepare the file and return the file to the payer

for submission to IRS/IRB. These service bureaus may require the payer to obtain a TCC, which is coded

in the Transmitter “T” Record. Payers should contact their service bureau for further information.

.06 Form 4419 may be submitted anytime during the year; however, it must be submitted to

IRS/IRB at least 30 days before the due date of the return(s) for current year processing. This allows

IRS/IRB the time necessary to process and respond to applications. Form 4419 may be faxed to IRS/IRB

at 877-477-0572. In the event that computer equipment or software is not compatible with IRS/IRB, a

waiver may be requested to file returns on paper documents (See Part D, Sec. 5).

.07 Once a transmitter is approved to file electronically, it is not necessary to reapply unless:

(a) The payer has discontinued filing electronically for two consecutive years. The payer's TCC

may have been reassigned by IRS/IRB. Payers who know that the assigned TCC will no

longer be used are requested to notify IRS/IRB so these numbers may be reassigned.

(b) The payer's files were transmitted in the past by a service bureau using the service bureau's

TCC, but now the payer has computer equipment compatible with that of IRS/IRB and

wishes to prepare the files. The payer must request a TCC by filing Form 4419.

.08 In accordance with Regulations section 1.6041-7(b), payments by separate departments of a

health care carrier to providers of medical and health care services may be reported on separate returns

filed electronically. In this case, the headquarters will be considered the transmitter, and the individual

departments of the company filing reports will be considered payers. A single Form 4419 covering all

departments filing electronically should be submitted. One TCC should be used for all departments.

.09 Copies of Publication 1220 can be obtained by downloading from the IRS website at IRS.gov

.10 If any of the information (name, EIN, or address) on Form 4419 changes, notify IRS/IRB in

writing by fax or mail to update the IRS/IRB database. Include the TCC in all correspondence.

.11 Approval to file does not imply endorsement by IRS/IRB of any computer software or of the

quality of tax preparation services provided by a service bureau or software vendor.

Sec. 7. Retention Requirements and Due Dates

.01 Payers should retain a copy of the information returns filed with IRS or have the ability

to reconstruct the data for at least three years from the reporting due date, except:

(a) Retain for four years all information returns when backup withholding is imposed.

(b) Retain a copy of Form 1099-C, Cancellation of Debt, or have the ability to reconstruct the

data required to be included on the return, for at least 4 years from the date such return is

required to be filed.

.02 Filing of information returns is on a calendar year basis, except for Forms 5498 and

5498-ESA, which are used to report amounts contributed during or after the calendar year (but no later

than April 15). The following due dates apply:

Due Dates

Forms 1097-BTC, 1098, 1099, 3921,

3922, and W-2G

Recipient Copy - January 31 (*see exceptions below)

IRS Paper Filing - February 28

IRS Electronic Filing - March 31

*February 15, for Forms 1099-B and 1099-S

*February 15, for Forms 1099-MISC if substitute payments

are reported in box 8 or gross proceeds paid to an attorney

are reported in box 14. If no such payments are reported,

January 31, remains the due date for furnishing Copy B to

recipients.

Forms 5498*, 5498-SA and 5498-ESA

Forms 5498 and 5498-SA

Form 5498-ESA

Participant Copy - May 31*

IRS Copy - May 31

Participant Copy - April 30

* Participant copy of Form 5498 to furnish FMV/RMD

information - January 31

Form 8935 IRS Copy - Due 90 days from date of payment

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 day that is not a Saturday, Sunday, or legal

holiday.

Sec. 8. Corrected Returns

• A correction is an information return submitted by the transmitter to correct an information return

that was previously submitted to and successfully processed by IRS/IRB, but contained erroneous

information.

• While IRS/IRB encourages electronic filing of corrections, filers may file up to 249 paper

corrections even though the originals were filed electronically.

• DO NOT SEND THE ENTIRE ORIGINAL FILE AGAIN. Only correct the information

returns that were erroneous.

• Be sure to use the same payee account number that was used on the original submission. The

account number is used to match a correction record to the original information return.

• Before creating a correction file, review the correction guidelines chart carefully.

• Information returns omitted from the original file must not be coded as corrections. Submit these

returns under a separate Payer “A” Record as original returns.

.01 The electronic filing requirement of information returns of 250 or more applies separately to both

original and corrected returns.

If a payer has 100 Forms 1099-A to be corrected, they can be

E filed on paper because they fall under the 250 threshold. However,

X if the payer has 300 Forms 1099-B to be corrected, they must be

A filed electronically because they meet the 250 threshold.

M If for some reason a payer cannot file the 300 corrections electronically,

P to avoid penalties, a request for a waiver must be submitted before

L filing on paper. If a waiver is approved for original documents, any corrections

E for the same type of return will be covered under that waiver.

.02 Corrections should be filed as soon as possible. Corrections filed after August 1 may be

subject to the maximum penalty of $100 per return. Corrections filed by August 1 may be subject to a

lesser penalty. (For information on penalties, refer to the Penalties section of the 2011 General

Instructions for Certain Information Returns. However, if payers discover errors after August 1, they

should file corrections, as a prompt correction is a factor considered in determining whether the intentional

disregard penalty should be assessed or whether a waiver of the penalty for reasonable cause may be

granted. All fields must be completed with the correct information, not just the data fields needing

correction. Submit corrections only for the returns filed in error, not the entire file. Furnish corrected

statements to recipients as soon as possible.

Note: Do NOT resubmit the entire original file as corrections. This will result in duplicate filing and

erroneous notices may be sent to payees. Submit only those returns which require correction.

.03 There are numerous types of errors, and in some cases, more than one transaction may be

required to correct the initial error. If the original return was filed as an aggregate, the filer must consider

this in filing corrected returns.

.04 The payee's account number should be included on all correction records. This is especially

important when more than one information return of the same type is reported for a payee. The account

number is used by IRS to determine which information return is being corrected. It is vital that each

information return reported for a payee have a unique account number. See Part C, Sec.6, Payer's Account

Number For Payee.

.05 Corrected returns may be included on the same transmission as original returns; however,

separate “A” Records are required. If filers discover that certain information returns were omitted on the

original file, they must not code these documents as corrections. The file must be coded and submitted as

original.

.06 If a payer realizes duplicate reporting has occurred, IRS/IRB should be contacted

immediately for instructions on how to avoid notices. The standard correction process will not resolve

duplicate reporting.

.07 If a payer discovers errors that affect a large number of payees, in addition to sending IRS the

corrected returns and notifying the payees, the IRS/IRB underreporter section should be contacted at 1-

866-455-7438 for additional requirements.

.08 Prior year data, original and corrected, must be filed according to the requirements of this

Revenue Procedure. When submitting prior year data, use the record format for the current year. 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. Field position 6, Prior Year Data Indicator, in

the Transmitter “T” Record must contain a “P.” A separate transmission must be made for each tax year.

.09 In general, filers should submit corrections for returns filed within the last three calendar years

(four years if backup withholding under section 3406 of the Code was imposed and also for Form 1099-C,

Cancellation of Debt).

.10 All paper returns, whether original or corrected, must be filed with the appropriate service

center. IRS/IRB does not process paper returns.

.11 If a payer discovers an error(s) in reporting the payer (not recipient) name and/or TIN, write

a letter to IRS/IRB (See Part A, Sec. 3) containing the following information:

(a) Name and address of payer

(b) Type of error (please include the incorrect payer name/TIN that was reported)

(d) Payer TIN

(e) TCC

(f) Type of return

(g) Number of payees

(h) Filing method, paper or electronic

(i) Was Federal income tax withheld?

.12 The “B” Record provides a 20-position field for a unique Payer's Account Number for payees.

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 appropriate incorrect

return if more than one return is filed for a particular payee. Do not enter a TIN in this field. A payer'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 payer that will distinguish the specific account. This

number must appear on the initial return and on the corrected return for IRS to identify and process the

correction properly.

.13 The record sequence for filing corrections is the same as for original returns.

.14 Review the chart that follows. 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.

Guidelines for Filing Corrected Returns Electronically

One transaction is required to make the following corrections properly. (See Note 4.)

Error Made on the Original Return How To File the Corrected Return

ERROR TYPE 1

1. Original return was filed with one or more of

the following errors:

(a) Incorrect payment amount codes in the

Payer “A” Record

(b) Incorrect payment amounts in the Payee

“B” Record

field in the Payee “B” Record

(d) Incorrect payee indicator (See Note 1.)

(e) Return should not have been filed

Note 1: Payee indicators are non-money

amount indicator fields located in the

specific form record layouts of the Payee

“B” Record between field positions

544-748.

Note 2: To correct a TIN, and/or payee

name follow the instructions under Error

Type 2.

CORRECTION

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

will be the Transmitter “T” Record.

B. Make a separate “A” Record for each type of

return and each payer being reported. Payer

information in the “A” Record must be the

same as it was in the original submission.

C. The Payee “B” Records must show the correct

record information as well as a Corrected

Return Indicator Code of “G” in field position

D. Corrected returns using “G” coded “B”

Records may be on the same file as those

returns submitted without the “G” coded “B”

Records; however, separate “A” Records

are required.

E. Prepare a separate “C” Record for each type

of return and each payer being reported.

F. The last record on the file must be the End of

Transmission “F” Record.

File layout one step corrections

Transmitter

“T”

Record

Payer

“A”

Record

“G”

coded

Payee “B”

Record

“G”

coded

Payee “B”

Record

End of Payer

“C”

Record

End of

Transmission

“F” Record

Guidelines for Filing Corrected Returns Electronically (Continued)

Two (2) separate transactions are required to make the following corrections properly. Follow the

directions for both Transactions 1 and 2. (See Note 4.) DO NOT use the two step correction

process to correct money amounts.

Error Made on the Original Return How To File the Corrected Return

ERROR TYPE 2

1. Original return was filed with one or more of

the following errors:

(a) No payee TIN (SSN, EIN, ITIN, QI-EIN)

(b) Incorrect payee TIN

(d) Wrong type of return indicator

Note 3: The Record Sequence Number will

be different since this is a counter number

and is unique to each file. For Form 1099-R

corrections, if the corrected amounts are

zeros, certain indicators will not be used.

CORRECTION

Transaction 1: Identify incorrect returns.

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

file will be the Transmitter “T” Record.

B. Make a separate “A” Record for each type of

return and each payer being reported. The

information in the “A” Record will be exactly

the same as it was in the original submission.

(See Note 3.)

C. The Payee “B” Records must contain exactly

the same information as submitted previously,

except, 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 3.)

D. Corrected returns using “G” coded “B”

Records may be on the same file as those

returns submitted with a “C” code; however,

separate “A” Records are required.

E. Prepare a separate “C” Record for each type of

return and each payer being reported.

F. Continue with Transaction 2 to complete the

correction.

Guidelines for Filing Corrected Returns Electronically (Continued)

Two (2) separate transactions are required to make the following corrections properly. Follow the

directions for both Transactions 1 and 2. (See Note 4.) DO NOT use the two step correction

process to correct money amounts.

Error Made on the Original Return How To File the Corrected Return

ERROR TYPE 2

CORRECTION

Transaction 2: Report the correct information.

A. Make a separate “A” Record for each type of

return and each payer being reported.

B. 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 submitted to IRS/IRB using

“C” coded “B” Records may be on the same

file as those returns submitted with “G” codes;

however, separate “A” Records are

required.

C. Prepare a separate “C” Record for each type of

return and each payer being reported.

D. The last record on the file must be the End of

Transmission “F” Record.

Note 4: See the 2011 General Instructions for Certain Information Returns for additional information

on regulations affecting corrections and related penalties.

File layout two step corrections

Transmitter

“T”

Record

Payer

“A”

Record

“G”

coded

Payee “B”

Record

“G”

coded

Payee “B”

Record

End of Payer

“C”

Record

Payer

“A”

Record

“C”

coded

Payee “B”

Record

“C”

coded

Payee “B”

Record

End of Payer

“C”

Record

End of

Transmission

“F” Record

Note 5: 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.

Sec. 9. Effect on Paper Returns and Statements to Recipients

.01 Electronic reporting of information returns eliminates the need to submit paper documents to

the IRS. CAUTION: Do not send Copy A of the paper forms to IRS/IRB for any forms filed

electronically. This may result in duplicate filing and erroneous notices could be generated.

.02 Payers are responsible for providing statements to the payees as outlined in the 2011 General

Instructions for Certain Information Returns. Refer to those instructions for filing information returns on

paper with the IRS and furnishing statements to recipients.

.03 Statements to recipients should be clear and legible. If the official IRS form is not used, the

filer must adhere to the specifications and guidelines in Publication 1179, General Rules and

Specifications for Substitute Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, 8935, W-2G, 1042-S and

8935.

Sec. 10. Combined Federal/State Filing Program

• Through the Combined Federal/State Filing (CF/SF) Program, IRS/IRB will forward original and

corrected information returns filed electronically to participating states for approved filers.

• For approval, the filer must submit a test file coded for this program. See Part B, Sec. 3, Test

Files.

.01 The Combined Federal/State Filing (CF/SF) Program was established to simplify information

returns filing for payers. IRS/IRB will forward this information to participating states free of charge for

approved filers. Separate reporting to those states is not required. The following information returns may

be filed under the Combined Federal/State Filing Program:

Form 1099-DIV Dividends and Distributions

Form 1099-G Certain Government Payments

Form 1099-INT Interest Income

Form 1099-MISC Miscellaneous Income

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 To request approval to participate, an electronic test file coded for this program must be

submitted to IRS/IRB between November 1, 2011, and February 15, 2012.

.03 If the test file is coded for the Combined Federal/State Filing Program and is acceptable, an

approval letter will be sent.

.04 A test file is only required for the first year a filer applies to participate in the program.

However, it is highly recommended that a test file be submitted every year. Each record, both in the test

and the actual data file, must conform to the current Revenue Procedure.

.05 Within two days after a file has been submitted, a filer will be notified via e-mail as to the

acceptability of the file if a valid e-mail address was provided on the “Verify Your Filing Information”

screen. If using e-mail filtering software, configure software to accept e-mail from fire@irs.gov

and irs.e-

helpmail@irs.gov. If the file is bad, the filer must return to http://fire.test.irs.gov to determine what errors

are in the file by clicking on CHECK FILE STATUS. If the test file was unacceptable a new test file can

be transmitted no later than February 15, 2012.

.06 Only code the records for participating states.

.07 If a payee has a reporting requirement for more than one state, separate “B” Records must be

created for each state. Payers must prorate the amounts to determine what should be reported to each state.

Do not report the total amount to each state. This is duplicate reporting.

.08 Some participating states require separate notification that the payer is filing in this manner.

IRS/IRB acts as a forwarding agent only. It is the payer's responsibility to contact the appropriate states for

further information.

.09 All corrections properly coded for the Combined Federal/State Filing Program will be

forwarded to the participating states. Only send corrections which affect the federal reporting or affect

federal and state reporting. Errors which apply only to a state filing requirement should be sent directly to

the state.

.10 Participating states and corresponding valid state codes are listed in Table 1 of this

section. The appropriate state code must be entered for those documents that meet the state filing

requirements, do not use state abbreviations.

.11 Each state's filing requirements are subject to change by the state. It is the payer's

responsibility to contact the participating states to verify their criteria.

.12 Upon submission of the actual files, the transmitter must be sure of the following:

(a) All records are coded exactly as required by this Revenue Procedure.

(b) A State Total “K” Record(s) for each state(s) being reported follows the “C” Record.

“K” Record(s).

(d) The last “K” Record is followed by an “A” Record or an End of Transmission “F” Record (if

this is the last record of the entire file).

Table 1. Participating States and Their Codes *

State Code State Code State Code

Alabama 01 Indiana 18 Nebraska 31

Arizona 04 Iowa 19 New Jersey 34

Arkansas 05 Kansas 20 New Mexico 35

California 06 Louisiana 22 North Carolina 37

Colorado 07 Maine 23 North Dakota 38

Connecticut 08 Maryland 24 Ohio 39

Delaware 10 Massachusetts 25 South Carolina 45

District of Columbia 11 Minnesota 27 Utah 49

Georgia 13 Mississippi 28 Virginia 51

Hawaii 15 Missouri 29 Wisconsin 55

Idaho 16 Montana 30

* The codes listed above are correct for the IRS Combined Federal/State Filing Program

and may not correspond to the state codes of other agencies or programs.

Sample File Layout for Combined Federal/State Filer

Transmitter

“T”

Record

Payer “A”

Record coded

with 1 in

position 6

Payee “B”

Record with

state code 24

in positions

747-748

Payee “B”

Record with

state code 06

in positions

747-748

Payee “B”

Record, no

state code

End of Payer

“C” Record

State Total “K” Record

for “B” records coded 24.

“K” record coded 24 in positions

747-748.

State Total “K” Record

for “B” records coded 06.

“K” record coded 06 in positions

747-748.

End of Transmission “F”

Record

Sec. 11. Penalties Associated With Information Returns

.01 The following penalties generally apply to the person required to file information returns. The

penalties apply to electronic filers as well as to paper filers.

.02 Failure to File Correct Information Returns by the Due Date (Section 6721). If you

fail to file a correct information return by the due date and you cannot show reasonable cause, you may be

subject to a penalty. The penalty applies if you fail to file timely, you fail to include all information

required to be shown on a return, or you include incorrect information on a return. The penalty also

applies if you file on paper when you were required to file electronically, you report an incorrect TIN or

fail to report a TIN, or you fail to file paper forms that are machine readable.

The amount of the penalty is based on when you file the correct information return. The penalty

is:

• $30 per information return if you correctly file within 30 days of the due date of the return

(See Part A, Sec. 7 .02); maximum penalty $250,000 per year ($75,000 for small businesses).

• $60 per information return if you correctly file more than 30 days after the due date but by

August 1; maximum penalty $500,000 per year ($200,000 for small businesses).

• $100 per information return if you file after August 1 or you do not file required information

returns; maximum penalty $1.5 million per year ($500,000 for small businesses).

.03 A late filing penalty may be assessed for a replacement file which is not transmitted by the

required date. See Part B, Sec. 4.06, for more information on replacement files.

.04 Intentional disregard of filing requirements. If failure to file a correct information return is

due to intentional disregard of the filing or correct information requirements, the penalty is at least $250

per information return with no maximum penalty.

.05 Failure to Furnish Correct Payee Statements (Section 6722). For information regarding

penalties which may apply to failure to furnish correct payee statements, see the 2011 General Instructions

for Certain Information Returns.

Sec. 12. State Abbreviations

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

code portion of address fields. This table provides state and territory abbreviations only, and does not

represent those states participating in the Combined Federal/State Filing Program.

State Code State Code State Code

Alabama AL Kentucky KY No. Mariana Islands MP

Alaska AK Louisiana LA Ohio OH

American Samoa AS Maine ME Oklahoma OK

Arizona AZ Marshall Islands MH Oregon OR

Arkansas AR Maryland MD Pennsylvania PA

California CA Massachusetts MA Puerto Rico PR

Colorado CO Michigan MI Rhode Island RI

Connecticut CT Minnesota MN South Carolina SC

Delaware DE Mississippi MS South Dakota SD

District of Columbia DC Missouri MO Tennessee TN

Federated States of

Micronesia

FM 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

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

Record. This also includes American Samoa, Federated States of Micronesia, Guam, Marshall Islands,

Northern Mariana Islands, Puerto Rico, and the U. S. Virgin Islands.

.03 For foreign country addresses, filers may use a 51 position free format which should include

city, province or state, postal code, and name of country in this order. This is allowable only if a “1” (one)

appears in the Foreign Country Indicator, Field Position 247, of the “B” Record.

.04 When reporting APO/FPO addresses, use the following format:

EXAMPLE:

Payee Name PVT Willard J. Doe

Mailing Address Company F, PSC Box 100

167 Infantry REGT

Payee City APO (or FPO)

Payee State AE, AA, or AP*

Payee ZIP Code 098010100

*AE is the designation for ZIP Codes beginning with 090-098, AA for ZIP 340, and AP for ZIP Codes

962-966.

Part B. Electronic Filing Specifications

Note 1: The FIRE system DOES NOT provide fill-in forms, except for Form 8809, Application for

Extension of Time to File Information Returns. Filers must program files according to the Record

Layout Specifications contained in this publication. For a list of software providers, log on to

IRS.gov

and go to the Approved IRS e-file for Business Providers link. Also, see Part A, Sec. 5.03.

Note 2: The FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for

programming updates and for two weeks at the end of the year for yearly updates. The FIRE

system will not be available for submissions during these times.

Sec. 1. General

.01 Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G information returns,

originals, corrections, and replacements is the method of filing for payers who meet the 250 returns filing

requirement. Payers who are under the filing threshold requirement are encouraged to file electronically. Form

8935, Airline Payments Report, originals, corrections, and replacements may also be filed electronically.

.02 All electronic filing of information returns are received at IRS/IRB via the FIRE (Filing Information

Returns Electronically) system. To connect to the FIRE system, point the browser to http://fire.irs.gov

. The

system is designed to support the electronic filing of information returns only.

.03 The electronic filing of information returns is not affiliated with any other IRS electronic filing

programs. Filers must obtain separate approval to participate in each program. Only inquiries concerning

electronic filing of information returns should be directed to IRS/IRB.

.04 Files submitted to IRS/IRB electronically must be in standard ASCII code. Do not send paper forms

with the same information as electronically submitted files. This creates duplicate reporting resulting in penalty

notices.

.05 See Part C, Record Format Specifications and Record Layouts, for the proper record format.

.06 Form 8809, Application for Extension of Time to File Information Returns, is available as a fill-in

form via the FIRE system. Filers that do not already have a User ID and password should refer to Section 7. At

the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form”. This option is only

used to request an automatic 30-day extension and must be completed by the due date of the return for each payer

requesting an extension. Filers should print the approval page for their records. Refer to Part D for additional

details.

Sec. 2. Electronic Filing Approval Procedure

.01 Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to

Part A, Sec. 6, for information on how to obtain a TCC.

.02 Once a TCC is obtained, electronic filers must create their own User ID, password and PIN (Personal

Identification Number). See Part B, Sec. 5, for more information about PIN requirements.

.03 If a filer is submitting files for more than one TCC, it is not necessary to create a separate User ID and

password for each TCC.

.04 For all passwords, it is the user's responsibility to remember the password and not allow the password

to be compromised. Passwords are user created at first logon and must be eight alpha/numeric characters

containing at least one uppercase, one lowercase, and one numeric. Filers who forget their password or PIN, can

call 1–866-455-7438 for assistance. The FIRE system requires users to change passwords every 90 days or at the

first logon attempt after that time period. Users can change passwords at any time from the Main Menu. The

previous 24 passwords cannot be used.

Sec. 3. Test Files

.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for all

new electronic filers to test hardware and software. If filers wish to submit an electronic test file for Tax Year

2011 (returns to be filed in 2012), it must be submitted to IRS/IRB no earlier than November 1, 2011, and no later

than February 15, 2012. To connect to the FIRE Test System, point the browser to http://fire.test.irs.gov.

.02 IRS/IRB encourages first time electronic filers to submit a test. Test files are required for

filers wishing to participate in the Combined Federal/State Filing Program. See Part A, Sec. 10, for further

information about the Combined Federal/State Filing Program.

.03 The test file must consist of a sample of each type of record:

(a) Transmitter “T” Record (all fields marked required must include transmitter information)

(b) Payer “A” Record

(d) End of Payer “C” Record

(e) State Totals “K” Record, if participating in the Combined Federal/State Filing Program

(f) End of Transmission “F” Record (See Part C for record formats.)

.04 Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file.

.05 IRS/IRB will check the file to ensure it meets the specifications of this Revenue Procedure.

For current filers, sending a test file will provide the opportunity to ensure software reflects any

programming changes.

.06 Filers who encounter problems while transmitting the electronic test file can contact IRS/IRB at 866-

455-7438 for assistance.

.07 Within two days after a file has been submitted, filers will be notified via e-mail as to the acceptability

of the file, if a valid e-mail address was provided on the “Verify Your Filing Information” screen. If using e-mail

filtering software, configure software to accept e-mail from fire@irs.gov

and irs.e-helpmail@irs.gov. If the file is

bad, the filer must return to http://fire.test.irs.gov

to determine what errors are in the file by clicking on CHECK

FILE STATUS. If the results indicate:

(a) “Good, Federal Reporting” – The test file is good for federal reporting only.

(b) “Good, Federal/State Reporting” – The file is good for the Combined Federal and State

Filing Program (see Part A, Section 10, for further details).

(d) “Not Yet Processed” - The file has been received, but results are not available. Please

check back in a few days.

Sec. 4. Electronic Submissions

.01 Electronically filed information may be submitted to IRS/IRB 24 hours a day, seven days a week.

Technical assistance is available Monday through Friday between 8:30 a.m. and 4:30 p.m. ET by calling 1-866-

455-7438.

.02 The FIRE system will be down from 6 p.m. ET December 16, 2011, through January 3, 2012.

This allows IRS/IRB to make yearly updates to reflect current year changes. In addition, the FIRE system may be

down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for programming updates.

.03 A file may not exceed 2.5 million records. When sending files larger than 10,000 records

electronically, data compression is encouraged. WinZip and PKZIP are the only acceptable compression packages.

IRS/IRB cannot accept self-extracting zip files or compressed files containing multiple files. The time required to

transmit information returns electronically will vary depending upon the type of connection to the internet and if

data compression is used. The time required to transmit a file can be reduced up to 95 percent by using

compression.

.04 The FIRE system can accept multiple files for the same type of return providing duplicate data is not

transmitted. 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, providing duplicate data is not

transmitted.

.05 Transmitters may create files using self assigned filename(s). Files submitted electronically will be

assigned a new unique filename by the FIRE system. The filename assigned by the FIRE system will consist of

the submission type, the filer's TCC and a four-digit sequence number. The sequence number will be incremental

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. Record the filename. This information will be needed by

IRS/IRB to identify the file, if assistance is required.

.06 If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted

to submit an acceptable replacement file. If an acceptable replacement file is not received within 60 days, the

payer could be subject to late filing penalties. This only applies to files originally submitted electronically.

.07 The following definitions have been provided to help distinguish between a correction and a

replacement:

• A correction is an information return submitted by the transmitter to correct an

information return that was previously submitted to and processed by IRS/IRB, but

contained erroneous information. (See Note.)

Note: Corrections should only be made to records that have been submitted incorrectly, not the

entire file.

• A replacement is an information return file sent by the filer because the CHECK FILE

STATUS option on the FIRE system indicated the original/correction file was bad. After

the necessary changes have been made, the file must be transmitted through the FIRE

system. (See Note.)

Note: Filers should never transmit anything to IRS/IRB as a “Replacement” file unless the CHECK

FILE STATUS option on the FIRE system indicates a previous file is bad.

Sec. 5. PIN Requirements

.01 The user will be prompted to create a PIN consisting of ten (10) numeric characters when establishing

an initial User ID name and password.

.02 The PIN is required each time an ORIGINAL, CORRECTION, or REPLACEMENT file is sent

electronically and is permission to release the file. It is not needed for a TEST file. Authorized agents may enter

their PIN; however, the payer is responsible for the accuracy of the returns. The payer will be liable for penalties

for failure to comply with filing requirements. If there is a problem with a PIN, filers should call 1-866-455-7438

for assistance.

.03 If the file is good, it is released for mainline processing after ten (10) calendar days from receipt.

Contact IRB at 1-866-455-7438 within this ten (10) day period if there is a reason the file should not be released

for further processing. If the file is bad, follow normal replacement procedures.

Sec. 6. Electronic Filing Specifications

.01 The FIRE system is designed exclusively for the filing of Forms 1042-S, 1097, 1098, 1099, 3921,

3922, 5498, 8027, 8935, 8955-SSA and W-2G.

.02 A transmitter must have a TCC (see Part A, Sec. 6) before a file can be transmitted.

.03 Within two days of file submission, a filer will be notified via e-mail as to the acceptability of the file,

if a valid e-mail address was provided on the “Verify Your Filing Information” screen. If using e-mail filtering

software, configure software to accept e-mail from fire@irs.gov

and irs.e-helpmail@irs.gov . If the file is bad, the

filer must return to http://fire.irs.gov

(or http://fire.test.irs.gov if a test file) to determine what errors are in the file

by clicking on CHECK FILE STATUS.

Sec. 7. Connecting to the FIRE system

.01 Have the TCC and TIN available before connecting.

.02 Turn off pop-up blocking software before transmitting files.

.03 Make sure the browser supports the security standards listed below.

.04 Set the browser to receive “cookies.” Cookies are used to preserve the User ID status.

.05 Point the browser to http://fire.irs.gov

to connect to the FIRE system or http://fire.test.irs.gov to

connect to the FIRE test system (Nov 1 through Feb. 15).

.06 FIRE Internet Security Technical Standards are:

HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt

)

SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric

handshake.

SSL 3.0 Specifications

TLS 1.0 Specifications

The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:

AES 256-bit (FIPS-197)

AES 128-bit (FIPS-197)

TDES 168-bit (FIPS-46-3)

First time connection to the FIRE system

(If there has been a previous logon, skip to “Subsequent

Connections to the FIRE system.”)

-Click “Create New Account”

-Fill out the registration form and click “Submit”

-Create User ID

-Create and verify password (The password is user created and must be eight

alpha/numeric characters, containing at least one uppercase, one lowercase, one numeric

and cannot contain the User ID. The FIRE system requires passwords to be changed every

90 days or at the first logon attempt after 90 days. The previous 24 passwords cannot be

used.)

-Click “Create”

-If the message “Account Created” is received, click “OK”

-Create and verify the 10-digit self-assigned PIN (Personal Identification Number).

-Click “Submit”

-If the message “Your PIN has been successfully created!” is received, click “OK”

-Read the bulletin(s) and/or “Click here to continue”

Subsequent connections to the FIRE System

-Click “Log On”

-Enter the User ID

-Enter the Password (the password is case sensitive).

-Read the bulletin(s) and/or “Click here to continue”.

Uploading a file to the FIRE System

At the Menu Options:

-Click “Send Information Returns”

-Enter the TCC

-Enter the TIN

-Click “Submit”

The system will display the company name, address, city, state, ZIP code, telephone

number, contact and e-mail address. This information will be used to e-mail the

transmitter regarding the transmission. Update as appropriate and/or click “Accept”.

Note: Please provide an accurate e-mail address for the correct person to receive the

e-mail and to avoid having the e-mail returned to IRS/IRB as undeliverable. If

SPAM filtering software is being used, configure it to allow an e-mail from

fire@irs.gov

and irs.e-helpmail@irs.gov.

-Click one of the following:

Original File

Replacement File

Correction File

Test File (This option will only be available from November 1 through February

15 at http://fire.test.irs.gov.)

-Enter the ten-digit PIN (If sending a test file, there is no prompt for this.)

-Click “Submit”

- Click “Browse” to locate the file and open it

- Click “Upload”

When the upload is complete, the screen will display the total bytes received and the IRS assigned

filename for the file. IF THIS INFORMATION IS NOT DISPLAYED ON THE SCREEN, IRS/IRB

MAY NOT HAVE RECEIVED THE FILE. To verify, go to the “CHECK FILE STATUS” option on

the Main Menu. If the filename is displayed, the count is equal to “0,” and the results indicate “not yet

processed,” IRB received the file. If the filename is not displayed, send the file again.

If there are more files to upload for that TCC:

-Click “File Another?” otherwise,

-Click “Main Menu”

It is the filer’s responsibility to check the acceptability of submitted files. If an e-mail is not received

within two business days or an e-mail is received and it indicates the file is bad, log back into the

FIRE system and click on “CHECK FILE STATUS” to view the results of the file(s).

Checking the FILE STATUS

If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file

was sent, an e-mail will be sent regarding the FILE STATUS. If the results in the e-mail indicate “Good,

not Released” and the “Count of Payees” is correct, the filer is finished with this file. If the e-mail

indicates any other results, follow the instructions below.

At the Main Menu:

-Click “Check File Status”

-Enter the TCC

-Enter the TIN

-Click “Search”

If the results on http://fire.irs.gov

indicate:

“Good, Not Released” – If the “Count of Payees”is correct, the filer is finished with

this file. The file will automatically be released after ten calendar days unless the filer

contacts IRB within this timeframe.

“Good, Released” – The file has been released to our mainline processing.

“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”.

“Not yet processed” – The file has been received, but results are not available.

Please check back in a few days.

- When finished, click “Log Out”

- Click “Close Web Browser”

Sec. 8. Common Problems and Questions

IRS/IRB encourages filers to verify the format and content of each type of record to ensure the

accuracy of the data. This may eliminate the need for IRS/IRB to request replacement files. This may be

important for those payers who have either had their files prepared by a service bureau or who have

purchased software packages.

Filers who engage a service bureau to transmit files on their behalf should be careful not to

report duplicate data, which may generate penalty notices.

This section lists some of the problems most frequently encountered with electronic files submitted

to IRS/IRB. These problems may result in IRS/IRB requesting replacement files.

1. Discrepancy between IRS/IRB Totals and Totals in Payer “C” Records.

The “C” Record is a summary record for a type of return for a given payer. 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. Do NOT enter negative amounts except when reporting Forms 1099-B or 1099-Q. Money amounts

must be numeric and right-justified. Unused positions must be zero (0) filled. Do not use blanks in money

amount fields.

2. Missing Correction Indicator in Payee “B” Record.

When a file is submitted as a correction file, there must be a correction indicator, “G” or “C” in position 6

of the Payee “B” record. See Part A, Sec. 8.

3. Incorrect TIN in Payer “A” Record.

The Payer’s TIN reported in positions 12-20 of the “A” Record must be a nine-digit number. (Do Not

Enter Hyphens.) The TIN and the First Payer Name Line provided in the “A” Record must correspond.

4. Incorrect Tax Year in the Transmitter “T” Record, Payer “A” Record, and the Payee “B”

Records.

The tax year in the transmitter, payer, 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 data.

5. Incorrect use of Test Indicator.

When sending a test file, position 28 of the Transmitter “T” Record must contain a “T”, otherwise the

position should be blank filled. Do not populate this field with a “T” if sending an original, replacement,

or correction file.

6. Incorrect Format for TINs in the Payee “B” Record.

TINs entered in positions 12-20 of the Payee “B” records must consist of nine numeric characters only.

(Do Not Enter Hyphens.) Incorrect formatting of TINs may result in a penalty.

7. Distribution Codes for Form 1099-R reported incorrectly.

For Form 1099-R, there must be valid Distribution Code(s) in positions 545-546 of the Payee “B” Record.

For valid codes (and combinations), refer to the chart in Part C. If only one distribution code is required, it

must be entered in position 545 and position 546 must be blank. A blank in position 545 is not acceptable.

8. The Payment Amount Fields in the “B” Record Do Not Correspond to the Amount Codes in the

“A” Record.

The Amount Codes used in the “A” Record MUST

correspond with the payment amount fields used in the

“B” Records. The amount codes must be left-justified and in ascending order. Unused positions must be

blank filled. For Example: If the “B” Records 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 field.

NON-FORMAT ERRORS

1. SPAM filters are not set to receive e-mail from fire@irs.gov

and irs.e-helpmail@irs.gov.

To receive e-mails concerning files, processing results, reminders, and notices, set the SPAM filter to

receive e-mail from fire@irs.gov

and irs.e-helpmail@irs.gov.

2. Incorrect e-mail address provided.

When the “Verify Your Filing Information” screen is displayed, make sure the correct e-mail address is

listed. If not, please update with the correct e-mail address.

3. Transmitter does not check the FIRE system to determine why the file is bad.

Generally, the results of a file transfer are posted to the FIRE system within two business days. If the

correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was

sent, an e-mail will be sent regarding the FILE STATUS. If the results in the e-mail indicate “Good, Not

Released” 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 is good, but the file should not be processed, contact IRS/IRB within ten

calendar days of the transmission of the file.

4. Incorrect file is not replaced timely.

If a file is bad, fix the file, and resubmit timely as a replacement.

5. Transmitter sends an original file that is good, and then sends a correction file for the entire file

even though there are only a few changes.

The correction file, containing the proper coding, should only contain the records needing correction, not

the entire file. Improper submission can result in duplicate reporting of payee information.

6. Transmitter sends a file and “CHECK FILE STATUS” indicates that the file is good, but the

transmitter wants to send another file containing the same information.

Once a file has been transmitted, a replacement file cannot be sent unless the “CHECK FILE STATUS”

indicates the file is bad (one to two business days after the file was transmitted). If a file should not be

processed, contact IRS/IRB at 1-866-455-7438 within ten calendar days to see if this is a possibility.

7. Transmitter compresses several files into one.

Only compress one file at a time. For example, if there are ten uncompressed files to send, compress each

file separately and send ten separate compressed files.

8. File is formatted as EBCDIC.

All files submitted electronically must be in standard ASCII code.

9. Transmitter has one TCC, but is filing for multiple companies. Which TIN should be used when

logging into the FIRE system to send a file?

When sending the file electronically, enter the TIN of the company assigned to the TCC. The uploaded

file must contain the TINs of the businesses (payers) that made payments that are subject to reporting on

information returns. The payer TIN is the information that will be passed forward.

10. Transmitter sent the wrong file. What should be done?

Call IRS/IRB at 1-866-455-7438. IRB may be able to stop the file before it has been processed.

Part C. Record Format Specification and Record Layouts

Sec. 1. File Layout Diagram

Sec. 2. General

.01 The specifications contained in this part of the Revenue Procedure define the required

formation and contents of the records to be included in the electronic files.

.02 A provision is made in the “B” Records for entries which are optional. If the field is not used,

enter blanks to maintain a fixed record length of 750 positions. Each field description explains the

intended use of specific field positions.

Sec. 3. Transmitter “T” Record - General Field Descriptions

.01 The Transmitter “T” Record identifies the entity transmitting the electronic file and contains

information which is critical if it is necessary for IRS/IRB to contact the filer.

Identifies the Payer (the institution

type of document being reported, &

Identifies the

Payee, the

specific

payment

amounts and

info pertinent to

that form.

Each record must be 750 positions.

T Record

Identifies the Transmitter of

electronic file

A Record

or person making payments) the

other misc. info.

Summary of B records

for the payees and

money amounts by

payer and type of

return.

C Record

F Record

End of Transmission

K Record

Summary of State(s) Totals

(for Combined Federal/

State files). Each state will

have a separate K record.

B Record

File Format

.02 The Transmitter “T” Record is the first record on each file and is followed by a Payer “A”

Record. A file format diagram is located at the beginning of Part C. A replacement file will be requested

by IRS/IRB if the “T” Record is not present.

.03 For all fields marked “Required,” the transmitter must provide the information described

under Description and Remarks. 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 and for the indicated

length.

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

.05 All alpha characters entered in the “T” Record must be upper-case, except e-mail addresses

which may be case sensitive. Do not use punctuation in the name and address fields.

Record Name: Transmitter “T” Record

Field

Position

Field Title Length Description and Remarks

1 Record Type 1

Required. Enter “T.”

2-5 Payment Year 4

Required. Enter “2011.” If reporting prior year

data report the year which applies (2010, 2009,

etc.) and set the Prior Year Data Indicator in field

position 6.

6 Prior Year Data

Indicator

Required. Enter “P” only if reporting prior

year data; otherwise, enter blank. Do not enter a

“P” if the tax year is 2011.

7-15 Transmitter’s TIN 9

Required. Enter the transmitter’s nine-digit

Taxpayer Identification Number (TIN).

16-20 Transmitter Control

Code

Required. Enter the five-character alpha/numeric

Transmitter Control Code (TCC) assigned by

IRS/IRB. A TCC must be obtained to file data

with this program.

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.

29 Foreign Entity

Indicator

1 Enter a “1” (one) 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 name of the transmitter in the

manner in which it is used in normal business.

Left-justify information and fill unused positions

with blanks.

70-109 Transmitter Name

(Continuation)

Required. Enter any additional information that

may be part of the name. Left-justify information

and fill unused positions with blanks.

Record Name: Transmitter “T” Record

Field

Position

Field Title Length Description and Remarks

110-149 Company Name 40

Required. Enter the name of the company

associated with the address where correspondence

should be sent.

150-189 Company Name

(Continuation)

40 Enter any additional information that may be part

of the name of the company where correspondence

should be sent.

190-229 Company Mailing

Address

Required. Enter the mailing address where

correspondence should be sent.

Note: Any correspondence relating to problem electronic files will be sent to this address.

For U.S. addresses, the payer 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 payer city, state, and ZIP Code.

For foreign addresses, filers may use the payer 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” (one).

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 the valid U.S. Postal Service

state abbreviation. Refer to the chart for valid

state codes in Part A, Sec. 12.

272-280 Company 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

and fill unused positions with blanks.

281-295 Blank 15 Enter blanks.

296-303 Total Number of

Payees

8 Enter the total number of Payee “B” Records

reported in the file. Right-justify information and

fill unused positions with zeros.

304-343 Contact Name 40

Required. Enter the name of the person to be

contacted if IRS/IRB encounters problems with the

file or transmission.

344-358 Contact Telephone

Number &

Extension

Required. Enter the telephone number of the

person to contact regarding electronic files. Omit

hyphens. If no extension is available, left-justify

information and fill unused positions with blanks.

For example, the IRS/IRB Customer Service

Section telephone number of 866-455-7438 with

an extension of 52345 would be

866455743852345.

Record Name: Transmitter “T” Record (Continued)

Field

Position

Field Title Length Description and Remarks

359-408 Contact E-mail

Address

Required if available. Enter the e-mail address of

the person to contact regarding electronic files.

Left-justify the information. If no e-mail address is

available, enter blanks.

409-499 Blank 91 Enter blanks.

500-507 Record Sequence

Number

Required. Enter the number of the record as it

appears within the file. The record sequence

number for the “T” Record will always be “1”

(one), since it is the first record on the file and the

file can have only one “T” Record. Each record,

thereafter, must be incremental by one in

ascending numerical sequence, i.e., 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.

508-517 Blank 10 Enter blanks.

518 Vendor Indicator 1

Required. Enter the appropriate code from the

table below to indicate if the software used to

produce this file was provided by a vendor or

produced in-house.

Indicator

Usage

V The software was purchased from

a vendor or other source.

I The software was produced by in-

house programmers.

Note: In-house programmer is defined as an employee or a hired contract programmer. If the software

is produced in-house, the following Vendor information fields are not required.

519-558 Vendor Name 40

Required. Enter the name of the company from

whom the software was purchased.

559-598 Vendor Mailing

Address

Required. Enter the mailing address.

For U.S. addresses, the vendor 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 payer city, state, and ZIP Code.

For foreign addresses, filers may use the payer 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.

Record Name: Transmitter “T” Record (Continued)

Field

Position

Field Title Length Description and Remarks

599-638 Vendor City 40

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

639-640 Vendor State 2

Required. Enter the valid U.S. Postal Service

state abbreviation. Refer to the chart of valid state

codes in Part A, Sec. 12.

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, left-justify and fill

unused positions with blanks.

650-689 Vendor Contact

Name

Required. Enter the name of the person to be

contacted concerning any software questions.

690-704 Vendor Contact

Telephone Number

& Extension

Required. Enter the telephone number of the

person to contact concerning software questions.

Omit hyphens. If no extension is available, left-

justify and fill unused positions with blanks.

705-739 Blank 35 Enter Blanks.

740 Vendor Foreign

Entity Indicator

1 Enter a “1” (one) 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).

Sec. 4. 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

Contact

Name

190-229 230-269 270-271 272-280 281-295 296-303 304-343

Contact

Telephone

Number &

Extension

Contact

E-mail

Address

Blank

Record

Sequence

Number

Blank

Vendor

Indicator

344-358 359-408 409-499 500-507 508-517 518

Vendor

Name

Vendor

Mailing

Address

Vendor

City

Vendor

State

Vendor ZIP

Code

Vendor Contact

Name

519-558 559-598 599-638 639-640 641-649 650-689

Vendor Contact

Telephone

Number &

Extension

Blank

Vendor Foreign

Entity Indicator

Blank

Blank or

CR/LF

690-704 705-739 740 741-748 749-750

Sec. 5. Payer “A” Record - General Field Descriptions

.01 The Payer “A” Record identifies the person making payments, a recipient of mortgage or

student loan interest payments, an educational institution, a broker, a person reporting a real estate

transaction, a barter exchange, a creditor, a trustee or issuer of any IRA or MSA plan, and a lender who

acquires an interest in secured property or who has a reason to know that the property has been abandoned.

The payer will be held responsible for the completeness, accuracy, and timely submission of electronic

files.

.02 The second record on the file must be an “A” Record. A transmitter may include Payee “B”

Records for more than one payer in a file. However, each group of “B” Records must be preceded by an

“A” Record and followed by an End of Payer “C” Record. A single file may contain different types of

returns but the types of returns must not be intermingled. A separate “A” Record is required for each

payer and each type of return being reported.

.03 The number of “A” Records depends on the number of payers and the different types of

returns being reported. Do not submit separate “A” Records for each payment amount being reported. For

example, if a payer 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.

.04 The maximum number of “A” Records allowed on a file is 99,000.

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

.06 All alpha characters entered in the “A” Record must be upper case.

.07 For all fields marked “Required,” the transmitter must provide the information described

under Description and Remarks. For those fields not marked “Required,” a transmitter must allow for the

field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated

length.

Record Name: Payer “A” Record

Field

Position

Field Title Length Description and Remarks

1 Record Type 1

Required. Enter an “A.”

2-5 Payment Year 4

Required. Enter “2011.” If reporting prior year

data report the year which applies (2010, 2009, etc.).

6 Combined

Federal/State Filer

Required for the Combined Federal/State Filing

Program. Enter “1” (one) if approved or submitting

a test to participate in the Combined Federal/State

Filing Program; otherwise, enter a blank.

Note 1: If the Payer “A” Record is coded for the Combined Federal/State Filing Program there must

be coding in the Payee “B” Records and the State Totals “K” Records.

Note 2: If “1” (one) is entered in this field position, be sure to code the Payee “B” Records with the

appropriate state code. Refer to Part A, Sec. 10, for further information.

7-11 Blank 5 Enter blanks.

12-20 Payer’s Taxpayer

Identification Number

(TIN)

Required. Enter the valid nine-digit Taxpayer

Identification Number assigned to the payer. Do not

enter blanks, hyphens, or alpha characters. All

zeros, ones, twos, etc., will have the effect of 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” (one).

21-24 Payer Name Control 4 To determine the name control using the following

simple rules or leave the field blank. For a

business, use the first four significant characters of

the business name. Disregard the word “the” when

it is the first word of the name, unless there are only

two words in the name. A hyphen (-) and an

ampersand (&) are the only acceptable special

characters. Names of less than four (4) characters

should be left-justified, filling the unused positions

with blanks.

25 Last Filing Indicator 1

Enter a “1” (one) if this is the last year this payer

name and TIN will file information returns

electronically or on paper; otherwise, enter a blank.

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

26-27 Type of Return 2

Required. Enter the appropriate code from the table

below. Left-justify information and fill unused positions w

blanks.

Type of Return

Code

1097-BTC BT

1098 3

1098-C X

1098-E 2

1098-T 8

1099-A 4

1099-B B

1099-C 5

1099-CAP P

1099-DIV 1

1099-G F

1099-H J

1099-INT 6

1099-K MC

1099-LTC T

1099-MISC A

1099-OID D

1099-PATR 7

1099-Q Q

1099-R 9

1099-S S

1099-SA M

3921 N

3922 Z

5498 L

5498-ESA V

5498-SA K

8935 U

W-2G W

28-43 Amount Codes

(See Note.)

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, this Revenue Procedure governs for

filing electronically. Enter the amount codes in ascending

sequence; numeric characters followed by alphas.

Left-justify information and fill unused positions with

blanks.

Note: A type of return and an amount code must be present in every Payer “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.

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

Amount Codes Form 1097-BTC -Bond Tax

Credit

For Reporting Bond Tax Credit on Form 1097-BTC:

Amount

Code

Amount Type

3 Other Allowance Date Credit

4 March 15, 2011 Allowance Date Credit

5 June 15, 2011 Allowance Date Credit

6 September 15, 2011 Allowance Date Credit

7 December 15, 2011 Allowance Date Credit

Amount Codes Form 1098 - Mortgage

Interest Statement

For Reporting Mortgage Interest Received From

Payers/Borrowers (Payer of Record) on Form 1098:

Amount

Code

Amount Type

1 Mortgage interest received from

payer(s)/borrower(s)

2 Points paid on purchase of principal residence

3 Refund (or credit) of overpaid interest

4 Mortgage Insurance Premiums

5 Blank (Filer’s use)

Amount Codes Form 1098-C - Contributions

of Motor Vehicles, Boats, and Airplanes

For Reporting Gross Proceeds From Sales on

Form 1098-C:

Amount

Code

Amount Type

4 Gross proceeds from sales

6 Value of goods or services in exchange for

vehicle

Amount Code Form 1098-E - Student Loan

Interest

For Reporting Interest on Student Loans on Form 1098-E:

Amount

Code

Amount Type

1 Student loan interest received by lender

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

Amount Codes Form 1098-T - Tuition

Statement

For Reporting Tuition Payments on Form 1098-T:

Amount

Code

Amount Type

1 Payments received for qualified tuition and

related expenses

2 Amounts billed for qualified tuition and

related expenses

3 Adjustments made for prior year

4 Scholarships or grants

5 Adjustments to scholarships or grants for a

prior year

7 Reimbursements or refunds of qualified

tuition and related expenses from an insurance

contract

Note 1: For Amount Codes 1 and 2 enter either payments received OR amounts billed. Do Not

report both.

Note 2: 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 the Acquisition or Abandonment of

Secured Property on Form 1099-A:

Amount

Code

Amount Type

2 Balance of principal outstanding

4 Fair market value of property

Amount Codes Form 1099-B -

Proceeds From Broker and Barter

Exchange Transactions

For Reporting Payments on Form 1099-B:

Amount

Code

Amount Type

2 Stocks, bonds, etc. (For forward contracts, See

Note 1.)

3 Bartering (Do not report negative amounts.)

4 Federal income tax withheld (backup

withholding) (Do not report negative

amounts.)

6 Profit (or loss) realized in 2011 (See Note 2.)

7 Unrealized profit (or loss) on open contracts -

12/31/2010 (See Note 2.)

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

8 Unrealized profit (or loss) on open contracts -

12/31/2011 (See Note 2.)

9 Aggregate profit (or loss) (See Note 2.)

A Cost or other basis

B Wash sale loss disallowed

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 6, 7, 8, and 9 are to be 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

Code

Amount Type

2 Amount of debt canceled

3 Interest, if included in Amount Code 2

Fair market value of property (See Note.)

Note: Use Amount Code 7 only if a combined Form 1099-A and 1099-C is being filed.

Amount Code Form 1099-CAP - Changes in

Corporate Control and Capital Structure

For Reporting Payments on Form 1099-CAP:

Amount

Code

Amount Type

Aggregate amount received

Amount Codes Form 1099-DIV - Dividends

and Distributions

For Reporting Payments on Form 1099-DIV:

Amount

Code

Amount Type

1 Total ordinary dividends

2 Qualified dividends

3 Total capital gain distribution

6 Unrecaptured Section 1250 gain

7 Section 1202 gain

8 Collectibles (28%) rate gain

9 Nondividend distributions

A Federal income tax withheld

B Investment expenses

C Foreign tax paid

D Cash liquidation distributions

E Non-cash liquidation distributions

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

Amount Codes Form 1099-G - Certain

Government Payments

For Reporting Payments on Form 1099-G:

Amount

Code

Amount Type

1 Unemployment compensation

2 State or local income tax refunds, credits, or

offsets

Federal income tax withheld (backup

withholding or voluntary withholding on

unemployment compensation or Commodity

Credit Corporation Loans, or certain crop

disaster payments)

5 Alternative Trade Adjustment Assistance

(ATAA) Payments

6 Taxable grants

7 Agriculture payments

9 Market Gain

Amount Codes Form 1099-H - Health

Coverage Tax Credit (HCTC) Advance

Payments

For Reporting Payments on Form 1099-H:

Amount

Code

Amount Type

1 Gross amount of health insurance advance

payments

2 Amount of advance payment for January

3 Amount of advance payment for February

4 Amount of advance payment for March

5 Amount of advance payment for April

6 Amount of advance payment for May

7 Amount of advance payment for June

8 Amount of advance payment for July

9 Amount of advance payment for August

A Amount of advance payment for September

B Amount of advance payment for October

C Amount of advance payment for November

D Amount of advance payment for December

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

Amount Codes Form 1099-INT - Interest

Income

For Reporting Payments on Form 1099-INT:

Amount

Code

Amount Type

1 Interest income not included in

Amount Code 3

2 Early withdrawal penalty

3 Interest on U.S. Savings Bonds and

Treasury obligations

4 Federal income tax withheld (backup

withholding)

5 Investment expenses

6 Foreign tax paid

8 Tax-exempt interest

9 Specified Private Activity Bond Interest

Amount Codes Form 1099-K – Merchant Card

and Third Party Network Payments

Amount

Code

Amount Type

1 Gross amount of merchant card/third party

network payments

5 January payments

6 February payments

7 March payments

8 April payments

9 May payments

A June payments

B July payments

C August payments

D September payments

E October payments

F November payments

G December payments

Amount Codes Form 1099-LTC - Long-Term

Care and Accelerated Death Benefits

For Reporting Payments on Form 1099-LTC:

Amount

Code

Amount Type

1 Gross long-term care benefits paid

2 Accelerated death benefits paid

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

Amount Codes Form 1099-MISC -

Miscellaneous Income

(See Note 1.)

For Reporting Payments on Form 1099-MISC:

Amount

Code

Amount Type

1 Rents

2 Royalties (See Note 2.)

3 Other income

4 Federal income tax withheld (backup

withholding or withholding on Indian gaming

profits)

5 Fishing boat proceeds

6 Medical and health care payments

7 Nonemployee compensation

8 Substitute payments in lieu of dividends or

interest

A Crop insurance proceeds

B Excess golden parachute payments

C Gross proceeds paid to an attorney in

connection with legal services

D Section 409A Deferrals

E Section 409A Income

Note 1: If only reporting a direct sales indicator (see “B” record field position 547), use Type of

Return “A” in Field Positions 26-27, and Amount Code 1 in Field Position 28 of the Payer “A”

Record. All payment amount fields in the Payee “B” Record will contain zeros.

Note 2: Do not report timber royalties under a “pay-as-cut” contract; these must be reported on

Form 1099-S.

Amount Codes Form 1099-OID -

Original Issue Discount

For Reporting Payments on Form 1099-OID:

Amount

Code

Amount Type

1 Original issue discount for 2011

2 Other periodic interest

3 Early withdrawal penalty

4 Federal income tax withheld (backup

withholding)

6 Original issue discount on U.S. Treasury

Obligations

7 Investment expenses

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

Amount Codes Form 1099-PATR - Taxable

Distributions Received From Cooperatives

For Reporting Payments on Form 1099-PATR:

Amount

Code

Amount Type

1 Patronage dividends

2 Nonpatronage distributions

3 Per-unit retain allocations

4 Federal income tax withheld (backup

withholding)

5 Redemption of nonqualified notices and retain

allocations

6 Deduction for qualified production activities

income

Pass-Through Credits

7 Investment credit

8 Work opportunity credit

9 Patron's alternative minimum tax (AMT)

adjustment

A For filer’s use for pass-through credits and

deductions

Amount Codes Form 1099-Q - Payments

From Qualified Education Programs (Under

Sections 529 and 530)

For Reporting Payments on Form 1099-Q:

Amount

Code

Amount Type

1 Gross distribution

2 Earnings

3 Basis

Amount Codes Form 1099-R - Distributions

From Pensions, Annuities, Retirement or Profit-

Sharing Plans, IRAs, Insurance Contracts, etc.

For Reporting Payments on Form 1099-R:

Amount

Code

Amount Type

1 Gross distribution

2 Taxable amount (See Note 1.)

3 Capital gain (included in Amount

Code 2)

4 Federal income tax withheld

5 Employee contributions or insurance premiums

6 Net unrealized appreciation in employer's

securities

8 Other

9 Total employee contributions

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

A Traditional IRA/SEP/SIMPLE distribution or

Roth conversion (See Note 2.)

B Amount allocable to IRR within 5 years

Note 1: If the taxable amount cannot be determined, enter a “1” (one) 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” (one) in Field Position 548 of the Payee “B”

Record.

Amount Codes Form 1099-S - Proceeds From

Real Estate Transactions

For Reporting Payments on Form 1099-S:

Amount

Code

Amount Type

2 Gross proceeds (See Note.)

5 Buyer's part of real estate tax

Note: Include payments of timber royalties made under a “pay-as-cut” contract, reportable under IRC

section 6050N. If timber royalties are being reported, enter “TIMBER” in the description field of the

“B” Record. If lump-sum timber payments are being reported, enter “LUMP-SUM TIMBER

PAYMENT” in the description field of the “B” record.

Amount Codes Form 1099-SA - Distributions

From an HSA, Archer MSA, or Medicare

Advantage MSA

For Reporting Distributions on Form 1099-SA:

Amount

Code

Amount Type

1 Gross distribution

2 Earnings on excess contributions

4 Fair market value of the account on date of

death

Amount Codes Form 3921 - Exercise of a

Qualified Incentive Stock Option Under Section

422(b)

For Reporting Information on Form 3921:

Amount

Code

Amount Type

3 Exercise price per share

4 Fair market value of share on exercise date

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

Amount Codes Form 3922 - Transfer of Stock

Acquired Through an Employee Stock Purchase Plan

Under Section 423(c)

For Reporting Information on Form 3922:

Amount

Code

Amount Type

3 Fair market value per share on grant date

4 Fair market value on exercise date

5 Exercise price per share

8 Exercise price per share determined as if

the option was exercised on the date the

option was granted

Amount Codes Form 5498 - IRA Contribution

Information

For Reporting Information on Form 5498:

Amount

Code

Amount Type

1 IRA contributions (other than amounts in

Amount Codes 2, 3, 4, 8, 9, and A) (See

Notes 1 and 2.)

2 Rollover contributions

3 Roth conversion amount

4 Recharacterized contributions

5 Fair market value of account

6 Life insurance cost included in Amount

Code 1

8 SEP contributions

9 SIMPLE contributions

A Roth IRA contributions

B RMD amount

C Postponed Contribution

D Repayments

Note 1: If reporting IRA contributions for a participant in a military operation, see the 2011

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. DO NOT include EMPLOYER contributions

; these are included in Amount

Code 8.

Amount Codes Form 5498-ESA - Coverdell ESA

Contribution Information

For Reporting Information on Form 5498-ESA:

Amount

Code

Amount Type

1 Coverdell ESA contributions

2 Rollover contributions

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

Amount Codes Form 5498-SA - HSA, Archer MSA

or Medicare Advantage MSA Information

For Reporting Information on Form 5498-SA:

Amount

Code

Amount Type

1 Employee or self-employed person's

Archer MSA contributions made in 2011

and 2012 for 2011

2 Total contributions made in 2011 (See

the 2011 Instructions.)

3 Total HSA/MSA contributions made in

2012 for 2011

4 Rollover contributions (See Note.)

5 Fair market value of HSA, Archer MSA

or Medicare Advantage MSA

Note: This is the amount of any rollover made to this MSA in 2011 after a distribution from another

MSA. For detailed information on reporting, see the 2011 Instructions for Forms 1099-SA and 5498-SA.

Amount Codes Form 8935 - Airline Payments Report

For Reporting Information on Form 8935:

Amount

Code

Amount Type

1 Total amount reported

2 First year of reported payments

3 Second year of reported payments

4 Third year of reported payments

5 Fourth year of reported payments

6 Fifth year of reported payments

Amount Codes W-2G - Certain Gambling Winnings

For Reporting Payments on Form W-2G:

Amount

Code

Amount Type

1 Gross winnings

2 Federal income tax withheld

7 Winnings from identical wagers

44-51 Blank 8 Enter blanks.

52 Foreign

Entity

Indicator

1 Enter a “1” (one) if the payer is a foreign entity and

income is paid by the foreign entity to a U.S.

resident. Otherwise, enter a blank.

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

53-92 First Payer

Name Line

Required. Enter the name of the payer whose TIN

appears in positions 12-20 of the “A” Record. Any

extraneous information must be deleted. Left-justify

information and fill unused positions with blanks.

(Filers should not enter a transfer agent’s name in

this field. Any transfer agent’s name should appear

in the Second Payer Name Line Field.)

93-132 Second

Payer

Name Line

40 If the Transfer (or Paying) Agent Indicator (position

133) contains a “1” (one), this field must contain the

name of the transfer (or paying) agent. If the

indicator contains a “0” (zero), this field may contain

either a continuation of the First Payer Name Line or

blanks. Left-justify information and fill unused

positions with blanks.

133

Transfer

Agent

Indicator

Required. Identifies the entity in the Second Payer

Name Line Field.

Code

Meaning

1 The entity in the Second Payer Name

Line Field is the transfer (or paying)

agent.

0 (zero) The entity shown is not the transfer (or

paying) agent (i.e., the Second Payer

Name Line Field contains either a

continuation of the First Payer Name

Line Field or blanks).

134-173 Payer

Shipping

Address

Required. If the Transfer Agent Indicator in

position 133 is a “1” (one), enter the shipping address

of the transfer (or paying) agent. Otherwise, enter the

actual shipping address of the payer. The street

address should include number, street, apartment or

suite number, or PO Box if mail is not delivered to a

street address. Left-justify information, and fill

unused positions with blanks.

For U.S. addresses, the payer 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 payer city, state, and ZIP Code.

For foreign addresses, filers may use the payer 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” (one).

Record Name: Payer “A” Record (Continued)

Field

Position

Field Title Length Description and Remarks

174-213 Payer City 40

Required. If the Transfer Agent Indicator in

position 133 is a “1” (one), enter the city, town, or

post office of the transfer agent. Otherwise, enter the

city, town, or post office of the payer. Left-justify

information and fill unused positions with blanks.

Do not enter state and ZIP Code information in this

field.

214-215 Payer State 2

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

abbreviations. Refer to the chart of valid state

abbreviations in Part A, Sec.12.

216-224 Payer

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 information and fill

the unused positions with blanks. For foreign

countries, alpha characters are acceptable as long as

the filer has entered a “1” (one) in the Foreign Entity

Indicator, located in Field Position 52 of the “A”

Record.

225-239 Payer’s

Telephone

Number &

Extension

15 Enter the payer's telephone number and extension.

Omit hyphens. Left-justify information and fill

unused positions with blanks.

240-499 Blank 260 Enter blanks.

500-507 Record

Sequence

Number

Required. Enter the number of the record as it

appears within the file. The record sequence number

for the “T” Record will always be “1” (one), since it

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

only one “T” Record. Each record, thereafter, must

be incremental by one in ascending numerical

sequence, i.e., 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.

Sec. 6. Payer “A” Record - Record Layout

Record

Type

Payment

Year

Combined

Federal/State

Filer

Blank

Payer

TIN

Payer Name

Control

Last Filing

Indicator

1 2-5 6 7-11 12-20 21-24 25

Type

Return

Amount

Codes

Blank

Foreign

Entity

Indicator

First

Payer Name

Line

26-27 28-43 44-51 52 53-92

Second

Payer Name

Line

Transfer

Agent

Indicator

Payer

Shipping

Address

Payer

City

Payer

State

Payer

ZIP

Code

93-132 133 134-173 174-213 214-215 216-224

Payer’s Telephone

Number and

Extension

Blank

Record Sequence

Number

Blank

Blank or CR/LF

225-239 240-499 500-507 508-748 749-750

Sec. 7. Payee “B” Record - General Field Descriptions and Record Layouts

.01 The “B” Record contains the payment information from the 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. In the “B” Record,

the filer must allow for all sixteen Payment Amount Fields. For those fields not used, enter “0” (zeros).

.02 The following specifications include a field in the payee records called “Name Control” in

which the first four characters of the payee's surname are to be entered by the filer:

(a) If filers are unable to determine the first four characters of the surname, the Name Control Field

may be left blank. Compliance with the following will facilitate IRS computer programs in

identifying the correct name control:

1. The surname of the payee whose TIN is shown in the “B” Record should always appear

first. If, however, the records have been developed using the first name first, the filer must

leave a blank space between the first and last names.

2. In the case of multiple payees, the surname of the payee whose TIN (SSN, EIN, ITIN, or

ATIN) is shown in the “B” Record must be present in the First Payee Name Line. Surnames

of any other payees may be entered in the Second Payee Name Line.

.03 For all fields marked “Required,” the transmitter must provide the information described

under “Description and Remarks”. 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.

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

.05 A field is also provided in these specifications 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. 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 Entry

Field.

.06 Following the Special Data Entries Field in the “B” Record, 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 IRS/IRB.

.07 Those payers participating in the Combined Federal/State Filing Program must adhere to all of

the specifications in Part A, Sec. 10, to participate in this program.

.08 All alpha characters in the “B” Record must be uppercase.

.09 Do not use decimal points (.) to indicate dollars and cents. Payment Amount Fields must be

all numeric characters.

Record Name: Payee “B” Record

Field

Position

Field Title Length Description and Remarks

1 Record Type 1

Required. Enter “B.”

2-5 Payment Year 4

Required. Enter “2011.” If reporting prior year data,

report the year which applies (2010, 2009, etc.).

Record Name: Payee “B” Record (Continued)

Field

Position

Field Title Length Description and Remarks

6 Corrected Return

Indicator

(See Note.)

Required for corrections only. Indicates a corrected

return. Enter the appropriate code from the following

table.

Code

Definition

G If this is a one-transaction correction or

the first of a two-transaction correction

C If this is the second transaction of a two-

transaction correction

Blank If this is not a return being submitted to

correct information already processed by

IRS

Note: C, G, and non-coded records must be reported using separate Payer “A” Records. Refer to Part

A, Sec. 8, for specific instructions on how to file corrected returns.

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

surname of the person whose TIN is being reported in

positions 12-20 of the “B” Record; otherwise, enter

blanks. This is usually the payee. If the name that

corresponds to the TIN is not included in the first or

second payee name line and the correct name control is

not provided, a backup withholding notice may be

generated for the record. Surnames of less than four

characters should be left-justified, filling the unused

positions with blanks. Special characters and embedded

blanks should be removed. In the case of a business, other

than a sole proprietorship, use the first four significant

characters of the business name. Disregard the word “the”

when it is the first word of the name, unless there are only

two words in the name. A hyphen (-) and an ampersand

(&) are the only acceptable special characters. Surname

prefixes are considered, e.g., for Van Elm, the name

control would be VANE. For a sole proprietorship, use

the name of the owner to create the name control and

report the owner's name in positions 248-287, First Payee

Name Line.

Note: Embedded blanks, extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr.,

period [.], apostrophe [']) should be removed from the Payee Name Lines. A hyphen (-) and an

ampersand (&) are the only acceptable special characters.

The following examples may be helpful to filers in developing the Name Control:

Name

Name Control

Individuals:

Jane Brow

n BROW

John A. Lee

LEE*

James P. En, Sr. EN*

John O

'Neil ONEI

Mary Van

Buren VANB

Juan De

Jesus DEJE

Gloria A. El-R

oy EL-R

Mr. John Smit

h SMIT

Joe McCa

rthy MCCA

Pedro Torr

es-Lopes** TORR

Maria Lope

z Moreno** LOPE

Binh To La

LA*

Nhat Thi Pham

PHAM

Corporations:

The Firs

t National Bank FIRS

The

Hideaway THEH

& B Cafe A&BC

11TH

Street Inc. 11TH

Sole Proprietor:

Mark Heml

ock HEML

DBA The Sunshine Club

Mark D'All

esandro DALL

Partnership:

Robert Aspe

n ASPE

and Bess Willow

Harold Fir

, Bruce Elm, FIR*

and Joyce Spruce et al Ptr

Estate:

Frank Whit

e Estate WHIT

Estate of Sheila Blue

BLUE

Trusts and Fiduciaries:

Dais

y Corporation Employee DAIS

Benefit Trust

Trust FBO The CHER

Cher

ryblossom Society

Exempt Organization:

Labo

rer's Union, AFL-CIO LABO

. Bernard's Methodist STBE

Church Bldg. Fund

Record Name: Payee “B” Record (Continued)

Field

Position

Field Title Length Description and Remarks

* Name Controls of less than four significant characters must be left-justified and blank-filled.

**For Hispanic names, when two last names are shown for an individual, derive the name control from the first

last name.

11 Type of TIN 1 This field is used to identify the Taxpayer Identification

Number (TIN) in positions 12-20 as either an Employer

Identification Number (EIN), a Social Security Number

(SSN), an Individual Taxpayer Identification Number (ITIN)

or an Adoption Taxpayer Identification Number (ATIN).

Enter the appropriate code from the following table:

Code

Type of TIN Type of Account

1 EIN A business, organization,

some sole proprietors, or

other entity

2 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

2 ATIN An adopted individual prior

to the assignment of a social

security number

Blank N/A If the type of TIN is not

determinable, enter a blank.

12-20 Payee’s

Taxpayer

Identification

Number (TIN)

Required. Enter the nine-digit Taxpayer Identification

Number of the payee (SSN, ITIN, ATIN, or EIN). If an

identification number has been applied for but not received,

enter blanks. Do not enter hyphens or alpha characters.

All zeros, ones, twos, etc., will have the effect of an incorrect

TIN. If the TIN is not available, enter blanks.

Note: If filer is required to report payments made through Foreign Intermediaries and Foreign Flow-

Through Entities on Form 1099, see the 2011 General Instructions for Certain Information Returns

for reporting instructions.

21-40 Payer's

Account

Number For

Payee

Required if submitting more than one information return

of the same type for the same payee. Enter any number

assigned by the payer to the payee that can be used by the IRS

to distinguish between information returns. This number

must be unique for each information return of the same type

for the same payee. If a payee has more than one reporting of

the same document type, it is vital that each reporting have a

unique account number. For example, if a payer has three

separate pension distributions for the same payee and three

separate Forms 1099-R are filed, three separate unique

account numbers are required.

Record Name: Payee “B” Record (Continued)

Field

Position

Field Title Length Description and Remarks

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. Do not use the payee's TIN since

this will not make each record unique. This information is

critical when corrections are filed. This number will be

provided with the backup withholding notification and may be

helpful in identifying the branch or subsidiary reporting the

transaction. The account number can be any combination of

alpha, numeric, or special characters. If fewer than twenty

characters are used, filers may either left or right-justify,

filling the remaining positions with blanks.

41-44 Payer’s Office

Code

4 Enter the office code of the payer; otherwise, enter blanks.

For payers with multiple locations, this field may be used to

identify the location of the office submitting the information

returns. This code will also appear on backup withholding

notices.

45-54 Blank 10 Enter blanks.

Payment

Amount Fields

(Must be

numeric)

Required. Filers should allow for all payment amounts.

For those not used, enter zeros. Each payment field must

contain 12 numeric characters. Each payment amount must

contain U.S. dollars and cents. The right-most two positions

represent cents in the payment amount fields. Do not enter

dollar signs, commas, decimal points, or negative

payments, except those items that reflect a loss on Form

1099-B or 1099-Q. Positive and negative amounts are

indicated by placing a “+” (plus) or “-” (minus) sign in the

left-most position of the payment amount field. A negative

over punch in the unit's position may be used, instead of a

minus sign, to indicate a negative amount. If a plus sign,

minus sign, or negative over punch is not used, the number is

assumed to be positive. Negative over punch cannot be used

in PC created files. Payment amounts must be right-justified

and unused positions must be zero filled.

55-66 Payment

Amount 1*

12 The amount reported in this field represents payments for

Amount Code 1 in the “A” Record.

67-78 Payment

Amount 2*

12 The amount reported in this field represents payments for

Amount Code 2 in the “A” Record.

79-90 Payment

Amount 3*

12 The amount reported in this field represents payments for

Amount Code 3 in the “A” Record.

91-102 Payment

Amount 4*

12 The amount reported in this field represents payments for

Amount Code 4 in the “A” Record.

Record Name: Payee “B” Record (Continued)

Field

Position

Field Title Length Description and Remarks

103-114 Payment

Amount 5*

12 The amount reported in this field represents payments for

Amount Code 5 in the “A” Record.

115-126 Payment

Amount 6*

12 The amount reported in this field represents payments for

Amount Code 6 in the “A” Record.

127-138 Payment

Amount 7*

12 The amount reported in this field represents payments for

Amount Code 7 in the “A” Record.

139-150 Payment

Amount 8*

12 The amount reported in this field represents payments for

Amount Code 8 in the “A” Record.

151-162 Payment

Amount 9*

12 The amount reported in this field represents payments for

Amount Code 9 in the “A” Record.

163-174 Payment

Amount A*

12 The amount reported in this field represents payments for

Amount Code A in the “A” Record.

175-186 Payment

Amount B*

12 The amount reported in this field represents payments for

Amount Code B in the “A” Record.

187-198 Payment

Amount C*

12 The amount reported in this field represents payments for

Amount Code C in the “A” Record.

199-210 Payment

Amount D*

12 The amount reported in this field represents payments for

Amount Code D in the “A” Record.

211-222 Payment

Amount E*

12 The amount reported in this field represents payments for

Amount Code E in the “A” Record.

223-234 Payment

Amount F*

12 The amount reported in this field represents payments for

Amount Code F in the “A” Record.

235-246 Payment

Amount G*

12 The amount reported in this field represents payments for

Amount Code G in the “A” Record.

*If there are discrepancies between the payment amount fields and the boxes on the paper forms, the

instructions in this Revenue Procedure must be followed for electronic filing.

247 Foreign

Country

Indicator

If the address of the payee is in a foreign country, enter a

“1” (one) in this field; otherwise, enter blank. When filers

use this indicator, they may use a free format for the payee

city, state, and ZIP Code. Enter information in the following

order: city, province or state, postal code, and the name of the

country. Address information must not appear in the First or

Second Payee Name Lines.

248-287 First Payee

Name Line

Required. Enter the name of the payee (preferably surname

first) whose Taxpayer Identification Number (TIN) was

provided in positions 12-20 of the Payee “B” Record. Left-

justify information and fill unused positions with blanks. If

more space is required for the name, use the Second Payee

Name Line Field. If reporting information for a sole

proprietor, the individual’s name must always be present

Record Name: Payee “B” Record (Continued)

Field

Position

Field Title Length Description and Remarks

on the First Payee Name Line. The use of the business name

is optional in the Second Payee Name Line Field. End the

First Payee Name Line with a full word. Extraneous words,

titles, and special characters (i.e., Mr., Mrs., Dr., period,

apostrophe) should be removed from the Payee Name Lines.

A hyphen (-) and an ampersand (&) are the only acceptable

special characters for First and Second Payee Name Lines.

Note: If a filer is required to report payments made through Foreign Intermediaries and Foreign Flow-

Through Entities on Form 1099, see the 2011 General Instruction for Certain Forms for reporting

instructions.

288-327 Second Payee

Name Line

40 If there are multiple payees (e.g., partners, joint owners, or

spouses), use this field for those names not associated with the

TIN provided in positions 12-20 of the “B” Record, or if not

enough space was provided in the First Payee Name Line,

continue the name in this field. Do not enter address

information. It is important that filers provide as much payee

information to IRS/IRB as possible to identify the payee

associated with the TIN. Left-justify information and fill

unused positions with blanks. See the Note above under the

First Payee Name Line.

328-367 Blank 40 Enter blanks.

368-407 Payee Mailing

Address

Required. Enter the mailing address of the payee. The street

address should include number, street, apartment or suite

number, or PO Box if mail is not delivered to a street address.

This field must not contain any data other than the payee’s

mailing address.

408-447 Blank 40 Enter blanks.

448-487 Payee City 40

Required. Enter the city, town or post office. Left-justify

information and fill unused positions with blanks. Enter APO

or FPO if applicable. Do not enter state and ZIP Code

information in this field.

488-489 Payee State 2

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

abbreviations for states or the appropriate postal identifier

(AA, AE, or AP) described in Part A, Sec. 12.

490-498 Payee ZIP

Code

Required. Enter the valid ZIP Code (nine or five-digit)

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

digits are known, left-justify and fill the unused positions with

blanks. For foreign countries, alpha characters are acceptable

as long as the filer has entered a “1” (one) in the Foreign

Country Indicator, located in position 247 of the “B” Record.

Record Name: Payee “B” Record (Continued)

Field

Position

Field Title Length Description and Remarks

499 Blank 1 Enter blank.

500-507 Record

Sequence

Number

Required. Enter the number of the record as it appears within

the file. The record sequence number for the “T” Record will

always be “1” (one), since it is the first record on the file and

the file can have only one “T” Record in a file. Each record,

thereafter, must be incremental by one in ascending numerical

sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading

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

number would appear as “00000001” in the field, the first “A”

Record would be “00000002,” the first “B” Record,

“00000003,” the second “B” Record, “00000004” and so on

until the final record of the file, the “F” Record.

508-543 Blank 36 Enter blanks.

Standard Payee “B” Record Format For

All Types of Returns, Positions 1-543

Record

Type

Payment

Year

Corrected

Return

Indicator

Name

Control

Type of

TIN

Payee’s

TIN

Payer’s

Account

Number For

Payee

1 2-5 6 7-10 11 12-20 21-40

Payer’s

Office

Code

Blank

Payment

Amount

Payment

Amount

Payment

Amount

Payment

Amount

Payment

Amount

41-44 45-54 55-66 67-78 79-90 91-102 103-114

Payment

Amount

Payment

Amount

Payment

Amount

Payment

Amount

Payment

Amount A

Payment

Amount B

115-126 127-138 139-150 151-162 163-174 175-186

Payment

Amount C

Payment

Amount D

Payment

Amount E

Payment

Amount F

Payment

Amount G

Foreign

Country

Indicator

First Payee

Name

Line

187-198 199-210 211-222 223-234 235-246 247 248-287

Second Payee

Name

Line

Blank

Payee

Mailing

Address

Blank

Payee

City

288-327 328-367 368-407 408-447 448-487

Payee

State

Payee

ZIP Code

Blank

Record

Sequence

Number

Blank

488-489 490-498 499 500-507 508-543

The following sections define the field positions for the different types of returns in the Payee “B”

Record (positions 544-750):

(1) Form 1097-BTC

(2) Form 1098

(3) Form 1098-C

(4) Form 1098-E

(5) Form 1098-T

(6) Form 1099-A

(7) Form 1099-B

(8) Form 1099-C

(9) Form 1099-CAP

(10) Form 1099-DIV*

(11) Form 1099-G*

(12) Form 1099-H

(13) Form 1099-INT*

(14) Form 1099-K

(15) Form 1099-LTC

(16) Form 1099-MISC*

(17) Form 1099-OID*

(18) Form 1099-PATR*

(19) Form 1099-Q

(20) Form 1099-R*

(21) Form 1099-S

(22) Form 1099-SA

(23) Form 3921

(24) Form 3922

(25) Form 5498*

(26) Form 5498-ESA

(27) Form 5498-SA

(28) Form 8935

(29) Form W-2G

* These forms may be filed through the Combined Federal/State Filing Program. IRS/IRB

will forward these records to participating states for filers who have been approved for the

program. See Part A, Sec. 10, for information about the program, including specific codes for

the record layouts.

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Issuer Indicator 1

Required. Enter the appropriate indicator from the table below:

Indicator

Usage

1 Issuer of bond or its agent filing initial 2011

Form 1097-BTC for credit being reported

2 An entity that received a 2011 Form 1097-BTC

for credit being reported

548-555 Blanks 8 Enter blanks.

556-563 Other

Allowance

Date

8 Enter other allowance date formatted as YYYYMMDD. Otherwise,

enter blanks.

564-576 Other

Allowance

Identification

Number

13 Enter the unique identification number assigned to the bond. This

can be an alpha/numeric identifier such as the CUSIP number.

Right-justify information and fill unused positions with blanks.

577-589 March

Allowance

Identification

Number

13 Enter the unique identification number assigned to the bond. This

can be an alpha/numeric identifier such as the CUSIP number.

Right-justify information and fill unused positions with blanks.

590-602 June Allowance

Identification

Number

13 Enter the unique identification number assigned to the bond. This

can be an alpha/numeric identifier such as the CUSIP number.

Right-justify informaion and fill unused positions with blanks.

603-615 September

Allowance

Identification

Number

13 Enter the unique identification number assigned to the bond. This

can be an alpha/numeric identifier such as the CUSIP number.

Right-justify information and fill unused positions with blanks.

616-628 December

Allowance

Identification

Number

13 Enter the unique identification number assigned to the bond. This

can be an alpha/numeric identifier such as the CUSIP number.

Right-justify information and fill unused positions with blanks.

629-662 Blank 33 Enter blanks.

663-722 Special Data

Entries

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

for state or local government reporting or for the filer's own

purposes. Payers should contact the state or local revenue

departments for filing requirements. If this field is not utilized,

enter blanks.

723-748 Blank 26 Enter blanks.

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

Payee “B” Record - Record Layout Positions 544-750

for Form 1097-BTC

Blank

Issuer Indicator

Blank

Other

Allowance

Date

Other

Allowance

Identification

Number

March

Allowance

Identification

Number

544-546 547 548-555 556-563 564-576 577-589

June

Allowance

Identification

Number

September

Allowance

Identification

Number

December

Allowance

Identification

Number

Blank

Special Data

Entries

Blank

Blank or

CR/LF

590-602 603-615 616-628 629-662 663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-662 Blank 119 Enter blanks.

663-722 Special Data

Entries

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

for state or local government reporting or for the filer's own

purposes. Payers should contact the state or local revenue

departments for filing requirements. If this field is not utilized,

enter blanks.

723-748 Blank 26 Enter blanks.

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

Payee “B” Record - Record Layout Positions 544-750

for Form 1098

Blank

Special

Data

Entries

Blank

or CR/LF

544-662 663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-545 Blank 2 Enter blanks.

546 Transaction

Indicator

1 Enter “1” (one) if the amount reported in Payment

Amount Field 4 is an arm’s length transaction to an

unrelated party. Otherwise, enter a blank.

547 Transfer After

Improvements

Indicator

1 Enter “1” (one) if the vehicle will not be transferred for

money, other property, or services before completion of

material improvements or significant intervening use.

Otherwise, enter a blank.

548 Transfer Below

Fair Market Value

Indicator

1 Enter “1” (one) if the vehicle is transferred to a needy

individual for significantly below fair market value.

Otherwise, enter a blank.

549-587 Make, Model,

Year

39 Enter the make, model and year of the vehicle. Left-

justify information and fill unused positions with blanks.

588-612 Vehicle or Other

Identification

Number

25 Enter the vehicle or other identification number of the

donated vehicle. Left-justify information and fill unused

positions with blanks.

613-651 Vehicle

Description

39 Enter a description of material improvements or

significant intervening use and duration of use. Left-

justify information and fill unused positions with blanks.

652-659 Date of

Contribution

8 Enter the date the contribution was made to an

organization, in the format YYYYMMDD (e.g., January

5, 2011, would be 20110105). Do not enter hyphens or

slashes.

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

to report if the donee of the vehicle provides goods or

services in exchange for the vehicle.

Indicator

Usage

1 Donee provided goods or services

2 Donee did not provide goods or services

661 Intangible

Religious Benefits

Indicator

1 Enter a “1” (one) if only intangible religious benefits

were provided in exchange for the vehicle; otherwise,

leave blank.

662 Deduction $500 or

Less Indicator

1 Enter a “1” (one) if under the law the donor cannot

claim a deduction of more than $500 for the vehicle;

otherwise, leave blank.

663-722 Special Data

Entries

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state

or local revenue departments for the filing requirements.

If this field is not utilized, enter blanks.

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

January 5, 2011, would be 20110105). Do not enter

hyphens or slashes.

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

Field

Position

Field Title Length Description and Remarks

731-746 Goods and

Services

16 Enter a description of any goods and services received for

the vehicle; otherwise, leave blank. Left-justify

information and fill unused positions with blanks.

747-748 Blank 2 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 1098-C

Blank

Transaction

Indicator

Transfer After

Improvements

Indicator

Transfer

Below Fair

Market Value

Indicator

Make,

Model, Year

Vehicle or Other

Identification

Number

Vehicle

Description

544-545 546 547 548 549-587 588-612 613-651

Date of

Contribution

Donee

Indicator

Intangible

Religious

Benefits

Indicator

Deduction

$500 or

Less

Indicator

Special

Data

Entries

Date of

Sale

Goods and

Services

Blank

652-659 660 661 662 663-722 723-730 731-746 747-748

Blank or

CR/LF

749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Origination

Fees/Capitalized

Interest Indicator

1 Enter “1” (one) if the amount reported in Payment Amount

Field 1 does not include loan origination fees and/or capitalized

interest. Otherwise, enter a blank.

548-662 Blank 115 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for the

filer's own purposes. Payers should contact the state or local

revenue departments for the filing requirements. If this field is

not utilized, enter blanks.

723-748 Blank 26 Enter blanks.

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

Payee “B” Record - Record Layout Positions 544-750

for Form 1098-E

Blank

Origination

Fees/Capitalized

Interest Indicator

Blank

Special Data

Entries

Blank

or CR/LF

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

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Half-time Student

Indicator

Required. Enter “1” (one) if the student was at least a half-time

student during any academic period that began in 2011.

Otherwise, enter a blank.

548 Graduate Student

Indicator

Required. Enter “1” (one) if the student is enrolled

exclusively in a graduate level program. Otherwise, enter a

blank.

549 Academic Period

Indicator

1 Enter “1” (one) if the amount in Payment Amount Field 1 or

Payment Amount Field 2 includes amounts for an academic

period beginning January through March 2012. Otherwise,

enter a blank.

550 Method of

Reporting

Amounts Indicator

Required. Enter “1” (one) if the method of reporting has

changed from the previous year. Otherwise, enter a blank.

551-662 Blank 112 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for the

filer's own purposes. Payers should contact the state or local

revenue departments for the filing requirements. If this field is

not utilized, enter blanks.

723-748 Blank 26 Enter blanks.

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

Payee “B” Record – Record Layout Positions 544-750

for Form 1098-T

Blank

Half-time

Student

Indicator

Graduate

Student

Indicator

Academic Period

Indicator

Method of

Reporting

Amounts

Indicator

544-546 547 548 549 550

Blank

Special

Data

Entries

Blank

Blank or

CR/LF

551 -662 663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Personal Liability

Indicator

1 Enter the appropriate indicator from the table below:

Indicator

Usage

1 Borrower was personally liable for repayment

of the debt.

Blank Borrower was not personally liable for

repayment of the debt.

548-555 Date of Lender’s

Acquisition or

Knowledge of

Abandonment

8 Enter the acquisition date of the secured property or the date the

lender first knew or had reason to know the property was

abandoned, in the format YYYYMMDD (e.g., January 5, 2011,

would be 20110105). Do not enter hyphens or slashes.

556-594 Description of

Property

39 Enter a brief description of the property. For real property,

enter the address, or, if the address does not sufficiently

identify the property, enter the section, lot and block. For

personal property, enter the type, make and model (e.g.,

Car-1999 Buick Regal or Office Equipment). Enter “CCC” for

crops forfeited on Commodity Credit Corporation loans. If

fewer than 39 positions are required, left-justify information

and fill unused positions with blanks.

595-662 Blank 68 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for the

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

revenue departments for the filing requirements. If this field is

not utilized, enter blanks.

723-748 Blank 26 Enter blanks.

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

Payee “B” Record – Record Layout Positions 544-750

for Form 1099-A

Blank

Personal Liability

Indicator

Date of Lender’s

Acquisition or

Knowledge of

Abandonment

Description

Property

Blank

544-546 547 548-555 556-594 595-662

Special

Data

Entries

Blank

Blank or

CR/LF

663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544 Second TIN

Notice

(Optional)

1 Enter “2” (two) to indicate notification by IRS twice within

three calendar years that the payee provided an incorrect name

and/or TIN combination; otherwise, enter a blank.

545 Non-covered

Security

Indicator

1 Enter a 1 (one) for a non-covered security; otherwise, enter a

blank.

546 Type of Gain or

Loss Indicator

1 Enter the appropriate indicator from the following table, to

identify the amount reported in Amount Code 2; otherwise, enter

a blank.

Indicator

Usage

1 Short term

2 Long term

547 Gross Proceeds

Indicator

1 Enter the appropriate indicator from the following table, to

identify the amount reported in Amount Code 2; otherwise, enter

a blank.

Indicator

Usage

1 Gross proceeds

2 Gross proceeds less commissions and options

premiums

548-555 Date of Sale or

Exchange

8 For broker transactions, enter the trade date of the transaction.

For barter exchanges, enter the date when cash, property, a

credit, or scrip is actually or constructively received in the

format YYYYMMDD (e.g., January 5, 2011, would be

20110105). Enter blanks if this is an aggregate transaction. Do

not enter hyphens or slashes.

(7) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-B (Continued)

Field

Position

Field Title Length Description and Remarks

556-568 CUSIP Number 13 For broker transactions only, enter the CUSIP (Committee on

Uniform Security Identification Procedures) number of the item

reported for Amount Code 2 (stocks, bonds, etc.). Enter blanks

if this is an aggregate transaction. Enter “0s” (zeros) if the

number is not available. Right-justify information and fill

unused positions with blanks.

569-607 Description 39 For broker transactions, enter a brief description of the

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

futures and forward contracts, enter “RFC” or other appropriate

description. For bartering transactions, show the services or

property provided. If fewer than 39 characters are required, left-

justify information and fill unused positions with blanks.

608-615 Date of

Acquisition

8 Enter the date of acquisition in the format YYYYMMDD (e.g.,

January 5, 2011, would be 20110105). Enter blanks if this is an

aggregate transaction. Do not enter hyphens or slashes.

616-625 Blank 10 Enter blanks.

626 Recipient

Indicator

1 Enter a “1” (one) if recipient is unable to claim a loss on their

tax return. Otherwise, enter a blank.

627-662 Blank 36 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for the

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

revenue departments for filing requirements. If this field is not

utilized, enter blanks. (See Note.)

723-734 State Income

Tax Withheld

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

This information does not need to be reported to IRS. The

payment amount must be right-justified and unused positions

must be zero-filled. If not reporting state tax withheld, this field

may be used as a continuation of the Special Data Entries Field.

735-746 Local Income

Tax Withheld

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

This information does not need to be reported to 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 Blank 2 Enter blanks.

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

Note: Report the Corporation’s Name, Address, City, State, and ZIP in the Special Data Entry field.

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-B

Second

TIN

Notice

(Optional)

Non-

covered

Security

Indicator

Type of

Gain or

Loss

Indicator

Gross

Proceeds

Indicator

Date of

Sale or

Exchange

CUSIP

Number

Description

Date of

Acquisition

544 545 546 547 548-555 556-568 569-607 608-615

Blank

Recipient

Indicator

Blank

Special

Data

Entries

State

Income

Tax

Withheld

Local

Income

Tax

Withheld

Blank

CR/LF

616-625 626 627-662 663-722 723-734 735-746 747-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Bankruptcy

Indicator

1 Enter “1” (one) to indicate the debt was discharged in

bankruptcy, if known. Otherwise, enter a blank.

548-555 Date Canceled 8 Enter the date the debt was canceled in the format of

YYYYMMDD (e.g., January 5, 2011, would be 20110105). Do

not enter hyphens or slashes.

556-594 Debt

Description

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

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

1099-C and 1099-A is being filed, also enter a description of the

property.

595 Personal

Liability

Indicator

1 Enter “1” (one) if the borrower is personally liable for

repayment or leave blank if not personally liable for repayment.

596-662 Blank 67 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for the

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

revenue departments for filing requirements. If this field is not

utilized, enter blanks.

723-748 Blank 26 Enter blanks.

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

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-C

Blank

Bankruptcy

Indicator

Date

Canceled

Debt

Description

Personal

Liability

Indicator

Blank

544-546 547 548-555 556-594 595 596-662

Special Data

Entries

Blank

Blank or CR/LF

663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-547 Blank 4 Enter blanks.

548-555 Date of Sale or

Exchange

8 Enter the date the stock was exchanged for cash, stock

in the successor corporation, or other property

received in the format YYYYMMDD (e.g., January 5,

2011, would be 20110105). Do not enter hyphens or

slashes.

556-607 Blank 52 Enter blanks.

608-615 Number of

Exchanged

8 Enter the number of shares of the corporation's stock

which were exchanged in the transaction. Report

whole numbers only. Right-justify information and

fill unused positions with zeros.

616-625 Classes of Stock

Exchanged

10 Enter the class of stock that was exchanged. Left-

justify the information and fill unused positions with

blanks.

626-662 Blank 37 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or

for the filer's own purposes. Payers should contact the

state or local revenue departments for filing

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

723-748 Blank 26 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-CAP

Blank

Date of Sale or

Exchange

Blank

Number of Shares

Exchanged

Classes of Stock

Exchanged

544-547 548-555 556-607 608-615 616-625

Blank

Special Data Entries

Blank

Blank or

CR/LF

626-662 663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544 Second TIN

Notice

(Optional)

1 Enter “2” (two) to indicate notification by IRS twice within

three calendar years that the payee provided an incorrect name

and/or TIN combination; otherwise, enter a blank.

545-546 Blank 2 Enter blanks.

547-586 Foreign Country

or U.S.

Possession

40 Enter the name of the foreign country or U.S. possession to

which the withheld foreign tax (Amount Code C) applies.

Otherwise, enter blanks.

587-662 Blank 76 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for the

filer's own purposes. Payers should contact the state or local

revenue departments for filing requirements. If this field is not

utilized, enter blanks.

723-734 State Income

Tax Withheld

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

This information does not need to be reported to IRS. The

payment amount must be right-justified and unused positions

must be zero-filled. If not reporting state tax withheld, this field

may be used as a continuation of the Special Data Entries Field.

735-746 Local Income

Tax Withheld

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

This information does not need to be reported to IRS. The

payment amount must be right-justified and unused positions

must be zero-filled. If not reporting local tax withheld, this field

may be used as a continuation of the Special Data Entries Field.

747-748 Combined

Federal/State

Code

2 If this payee record is to be forwarded to a state agency as part

of the Combined Federal/State Filing Program enter the valid

state code from Part A, Sec. 10, Table 1. For those payers or

states not participating in this program, enter blanks.

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

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-DIV

Second

TIN

Notice

(Optional)

Blank

Foreign

Country

or U.S.

Possession

Blank

Special

Data Entries

544 545-546 547-586 587-662 663-722

State Income Tax

Withheld

Local Income Tax

Withheld

Combined

Federal/State

Code

Blank

or CR/LF

723-734 735-746 747-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Trade or

Business

Indicator

1 Enter “1” (one) to indicate the state or local income tax refund,

credit, or offset (Amount Code 2) is attributable to income tax

that applies exclusively to income from a trade or business.

Indicator

Usage

1 Income tax refund applies exclusively to a trade or

business.

Blank Income tax refund is a general tax refund.

548-551 Tax Year of

Refund

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

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

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

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

format of YYYY (e.g., 2010). The valid range of years for the

refund is 2001 through 2010.

Note: This data is not considered prior year data since it is required to be reported in the current tax

year. Do NOT enter “P” in field position 6 of the Transmitter “T” Record.

552-662 Blank 111 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for the

filer's own purposes. Payers should contact the state or local

revenue departments for filing requirements. You may enter

your routing and transit number (RTN) here. If this field is not

utilized, enter blanks.

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

Field

Position

Field Title Length Description and Remarks

723-734 State Income

Tax Withheld

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

This information does not need to be reported to IRS. The

payment amount must be right-justified and unused positions

must be zero-filled. If not reporting state tax withheld, this field

may be used as a continuation of the Special Data Entries Field.

735-746 Local Income

Tax Withheld

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

This information does not need to be reported to IRS. The

payment amount must be right-justified and unused positions

must be zero-filled. If not reporting local tax withheld, this field

may be used as a continuation of the Special Data Entries Field.

747-748 Combined

Federal/State

Code

2 If this payee record is to be forwarded to a state agency as part

of the Combined Federal/State Filing Program, enter the valid

state code from Part A, Sec. 10, Table 1. For those payers or

states not participating in this program, enter blanks.

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

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-G

Blank

Trade or

Business

Indicator

Tax Year

Refund

Blank

Special

Data

Entries

State

Income

Tax

Withheld

544-546 547 548-551 552-662 663-722 723-734

Local Income

Tax Withheld

Combined

Federal/

State

Code

Blank

or CR/LF

735-746 747-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547-548 Number of

Months Eligible

Required. Enter the total number of months the

recipient is eligible for health insurance advance

payments. Right-justify information and fill unused

positions with blanks.

549-662 Blank 114 Enter blanks.

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

Field

Position

Field Title Length Description and Remarks

663-722 Special Data

Entries

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

information for state or local government reporting or

for the filer's own purposes. Payers should contact the

state or local revenue departments for filing

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

723-748 Blank 26 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-H

Blank

Number of

Months

Eligible

Blank

Special Data

Entries

Blank

Blank or

CR/LF

544-546 547-548 549-662 663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544 Second TIN

Notice

(Optional)

1 Enter “2” (two) to indicate notification by IRS twice within

three calendar years that the payee provided an incorrect name

and/or TIN combination; otherwise, enter a blank.

545-546 Blank 2 Enter blanks.

547-586 Foreign Country

or U.S.

Possession

40 Enter the name of the foreign country or U.S. possession to

which the withheld foreign tax (Amount Code 6) applies.

Otherwise, enter blanks.

587-599 CUSIP Number 13 Enter CUSIP Number. If the tax-exempt interest is reported in

the aggregate for multiple bonds or accounts, enter: VARIOUS.

Right-justify information and fill unused positions with blanks l.

600-662 Blank 63 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for the

filer's own purposes. Payers should contact the state or local

revenue departments for filing requirements. You may enter

your routing and transit number (RTN) here. If this field is not

utilized, enter blanks.

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

Field

Position

Field Title Length Description and Remarks

723-734 State Income

Tax Withheld

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

This information does not need to be reported to IRS. The

payment amount must be right-justified and unused positions

must be zero-filled. If not reporting state tax withheld, this field

may be used as a continuation of the Special Data Entries Field.

735-746 Local Income

Tax Withheld

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

This information does not need to be reported to IRS. The

payment amount must be right-justified and unused positions

must be zero-filled. If not reporting local tax withheld, this field

may be used as a continuation of the Special Data Entries Field.

747-748 Combined

Federal/State

Code

2 If this payee record is to be forwarded to a state agency as part

of the Combined Federal/State Filing Program, enter the valid

state code from Part A, Sec.10, Table 1. For those payers or

states not participating in this program, enter blanks.

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

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-INT

Second

TIN

Notice

(Optional)

Blank

Foreign

Country

or U.S.

Possession

CUSIP

Number

Blank

Special

Data

Entries

544 545-546 547-586 587- 599 600-662 663-722

State Income

Tax Withheld

Local

Income

Tax

Withheld

Combined

Federal/

State

Code

Blank

or CR/LF

723-734 735-746 747-748 749-750

14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-K

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Type of Filer

Indicator

Required. Enter the appropriate indicator from the

following table; otherwise, enter blanks.

Indicator

Usage

1 Payment Settlement Entity (PSE)

2 Electronic Payment Facilitator(EPF)/

3 Third Party Payer (TPP)

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

Field

Position

Field Title Length Description and Remarks

548-564 Blank 17 Enter blanks.

565-604 Payment

Settlement

Entity’s Name

40 Enter the payment settlement entity’s name if different

from the filers name; otherwise, enter blanks. Left-justify

information, and fill unused positions with blanks,.

605-608 Merchant

Category

Code(MCC)

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

MCCs must contain four numeric characters. A list of

Merchant Category Codes is provided in Rev. Proc. 2004-

43. If no code is provided, zero fill.

609-748 Blank 140 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-K

Blank

Type of Filer

Indicator

Blank

Payment

Settlement Entity’s

Name

Merchant

Category

Code

Blank

Blank or

CR/LF

544-546 547 548-564 565-604 605-608 609-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Type of

Payment

Indicator

1 Enter the appropriate indicator from the following table;

otherwise, enter blanks.

Indicator

Usage

1 Per diem

2 Reimbursed amount

548-556 Social Security

Number of

Insured

Required. Enter the Social Security Number of the insured.

557-596 Name of Insured 40

Required. Enter the name of the insured.

597-636 Address of

Insured

Required. Enter the address of the insured. The street address

should include number, street, apartment or suite number (or PO

Box if mail is not delivered to street address). Left-justify

information and fill unused positions with blanks. This field

must not contain any data other than the payee’s address.

For U.S. addresses, the payee city, state, and ZIP Code must be reported as a 40, 2, and 9-position field,

respectively. Filers must adhere to the correct format for the insured's city, state, and ZIP Code.

For foreign addresses, filers may use the insured's city, state, and ZIP Code as a continuous 51-position field.

Enter information in the following order: city, province or state, postal code, and the name of the country.

When reporting a foreign address, the Foreign Country Indicator in position 247 must contain a “1” (one).

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

Field

Position

Field Title Length Description and Remarks

637-676 City of Insured 40

Required. Enter the city, town, or post office. Left-justify and

fill unused positions with blanks. Enter APO or FPO, if

applicable. Do not enter state and ZIP Code information in this

field.

677-678 State of Insured 2

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

abbreviations for states or the appropriate postal identifier (AA,

AE, or AP) described in Part A, Sec. 12.

679-687 ZIP Code of

Insured

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 information and fill the unused positions with blanks.

For foreign countries, alpha characters are acceptable as long as

the filer has entered a “1” (one) in the Foreign Country

Indicator, located in position 247 of the “B” Record.

688 Status of Illness

Indicator

(Optional)

1 Enter the appropriate code from the table below to indicate the

status of the illness of the insured; otherwise, enter blank.

Indicator

Usage

1 Chronically ill

2 Terminally ill

689-696 Date Certified

(Optional)

8 Enter the latest date of a doctor's certification of the status of the

insured's illness. The format of the date is YYYYMMDD (e.g.,

January 5, 2011, would be 20110105). Do not enter hyphens

or slashes.

697 Qualified

Contract

Indicator

(Optional)

1 Enter a “1” (one) if benefits were from a qualified long-term

care insurance contract; otherwise, enter a blank.

698-722 Blank 25 Enter blanks.

723-734 State Income

Tax Withheld

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

This information does not need to be reported to IRS. Right-

justify information and fill unused positions with zeros.

735-746 Local Income

Tax Withheld

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

This information does not need to be reported to IRS. The

payment amount must be right-justify information and fill

unused positions with zeros.

747-748 Blank 2 Enter blanks.

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

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-LTC

Blank

Type of

Payment

Indicator

SSN of

Insured

Name of

Insured

Address

of Insured

City of

Insured

State of

Insured

ZIP Code

of Insured

544-546 547 548-556 557-596 597-636 637-676 677-678 679-687

Status of

Illness

Indicator

(Optional)

Date

Certified

(Optional)

Qualified

Contract

Indicator

(Optional)

Blank

State

Income

Tax

Withheld

Local

Income

Tax

Withheld

Blank

CR/LF

688 689-696 697 698-722 723-734 735-746 747-748 749-750

(16) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MISC

Field

Position

Field Title Length Description and Remarks

544 Second TIN

Notice

(Optional)

1 Enter “2” (two) to indicate notification by IRS twice

within three calendar years that the payee provided an

incorrect name and/or TIN combination; otherwise, enter a

blank.

545-546 Blank 2 Enter blanks.

547 Direct Sales

Indicator (See

Note.)

1 Enter a “1” (one) 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 Payer “A” Record. All payment amount fields in the Payee

“B” Record will contain zeros.

548-662 Blank 115 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state

or local revenue departments for filing requirements. If

this field is not used, enter blanks.

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

Field

Position

Field Title Length Description and Remarks

723-734 State Income

Tax Withheld

12 State income tax withheld is for the convenience of the

filers. This information does not need to be reported to

IRS. The payment amount must be right-justified and

unused positions must be zero-filled. If not reporting state

tax withheld, this field may be used as a continuation of

the Special Data Entries Field

735-746 Local Income

Tax Withheld

12 Local income tax withheld is for the convenience of the

filers. This information does not need to be reported to

IRS. The payment amount must be right-justified and

unused positions must be zero-filled. If not reporting local

tax withheld, this field may be used as a continuation of

the Special Data Entries Field.

747-748 Combined

Federal/State

Code

2 If this payee record is to be forwarded to a state agency as

part of the Combined Federal/State Filing Program, enter

the valid state code from Part A, Sec. 10, Table 1. For

those payers or states not participating in this program,

enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-MISC

Second

TIN

Notice

(Optional)

Blank

Direct

Sales

Indicator

Blank

Special

Data

Entries

State Income

Tax

Withheld

Local

Income

Tax

Withheld

544 545-546 547 548-662 663-722 723-734 735-746

Combined

Federal/

State

Code

Blank

or CR/LF

747-748 749-750

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

Field Position Field Title Length Description and Remarks

544 Second TIN

Notice

(Optional)

1 Enter “2” (two) to indicate notification by IRS twice

within three calendar years that the payee provided an

incorrect name and/or TIN combination; otherwise, enter a

blank.

545-546 Blank 2 Enter blanks.

547-585 Description 39

Required. Enter the CUSIP number, if any. If there is no

CUSIP number, enter the abbreviation for the stock

exchange and issuer, the coupon rate, and year (must be

4-digit year) of maturity (e.g., NYSE XYZ 12/2011).

Show the name of the issuer if other than the payer. If

fewer than 39 characters are required, left-justify

information and fill unused positions with blanks.

586-662 Blank 77 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state

or local revenue departments for filing requirements. If

this field is not utilized, enter blanks.

723-734 State Income

Tax Withheld

12 State income tax withheld is for the convenience of the

filers. This information does not need to be reported to

IRS. The payment amount must be right-justified and

unused positions must be zero-filled. If not reporting state

tax withheld, this field may be used as a continuation of

the Special Data Entries Field.

735-746 Local Income

Tax Withheld

12 Local income tax withheld is for the convenience of the

filers. This information does not need to be reported to

IRS. The payment amount must be right-justified and

unused positions must be zero-filled. If not reporting local

tax withheld, this field may be used as a continuation of

the Special Data Entries Field.

747-748 Combined

Federal/State

Code

2 If this payee record is to be forwarded to a state agency as

part of the Combined Federal/State Filing Program, enter

the valid state code from Part A, Sec. 10, Table l. For

those payers or states not participating in this program,

enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-OID

Second

TIN

Notice

(Optional)

Blank

Description

Blank

Special

Data

Entries

State

Income

Tax

Withheld

544 545-546 547-585 586-662 663-722 723-734

Local

Income

Tax

Withheld

Combined

Federal/

State

Code

Blank

or CR/LF

735-746 747-748 749-750

(18) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-PATR

Field

Position

Field Title Length Description and Remarks

544 Second TIN

Notice

(Optional)

1 Enter

“2” (two) to indicate notification by IRS twice

within three calendar years that the payee provided an

incorrect name and/or TIN combination; otherwise, enter a

blank.

545-662 Blank 118 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state

or local revenue departments for filing requirements. If

this field is not utilized, enter blanks.

723-734 State Income

Tax Withheld

12 State income tax withheld is for the convenience of the

filers. This information does not need to be reported to

IRS. The payment amount must be right-justified and

unused positions must be zero-filled. If not reporting state

tax withheld, this field may be used as a continuation of

the Special Data Entries Field.

735-746 Local Income

Tax Withheld

12 Local income tax withheld is for the convenience of the

filers. This information does not need to be reported to

IRS. The payment amount must be right-justified and

unused positions must be zero-filled. If not reporting local

tax withheld, this field may be used as a continuation of

the Special Data Entries Field.

747-748 Combined

Federal/ State

Code

2 If this payee record is to be forwarded to a state agency as

part of the Combined Federal/State Filing Program, enter

the valid state code from Part A, Sec. 10, Table 1. For

those payers or states not participating in this program,

enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

For Form 1099-PATR

Second

TIN

Notice

(Optional)

Blank

Special

Data

Entries

State Income

Tax

Withheld

Local

Income Tax

Withheld

Combined

Federal/

State

Code

Blank

or CR/LF

544 545-662 663-722 723-734 735-746 747-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Trustee to

Trustee

Transfer

Indicator

Required. Enter a “1” (one) if reporting a trustee to

trustee transfer; otherwise, enter a blank.

548 Type of

Tuition

Payment

Required

. Enter the appropriate code from the table

below to indicate the type of tuition payment; otherwise,

leave blank.

Indicator Usage

1 Private program payment

2 State program payment

3 Coverdell ESA contribution

549 Designated

Beneficiary

Required. Enter a “1” (one) if the recipient is not the

designated beneficiary; otherwise, enter a blank.

550-662 Blank 113 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state

or local revenue departments for filing requirements. If

this field is not utilized, enter blanks.

723-748 Blank 26 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-Q

Blank

Trustee to

Trustee

Transfer

Indicator

Type of

Tuition

Payment

Designated

Beneficiary

Blank

Special

Data

Entries

Blank

CR/LF

544-546 547 548 549 550-662 663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544 Blank 1 Enter blank.

545-546

Distribution Code

(For a detailed

explanation of

distribution codes,

see the 2011

Instructions for

Forms 1099-R and

5498.)

See the chart at the

end of this record

layout for a

diagram of valid

combinations of

Distribution

Codes.

Required. Enter at least one distribution code from the

table below. More than one code may apply. If only

one code is necessary, it must be entered in position

545 and position 546 will be blank. When using Code

P for an IRA distribution under section 408(d)(4) of the

Internal Revenue Code, the filer may also enter Code 1,

2, 4, B or J if applicable. Only three numeric

combinations are acceptable, Codes 8 and 1, 8 and 2,

and 8 and 4, on one return. These three combinations

can be used only if both codes apply to the distribution

being reported. If more than one numeric code is

applicable to different parts of a distribution, report two

separate “B” Records. Distribution Codes 3, 5, 9, E, F,

N, Q, R, S and T cannot be used with any other codes.

Distribution Code G may be used with Distribution

Code 4 only if applicable.

Code

Category

1 *Early distribution, no known exception (in

most cases, under age 59½ )

2 *Early distribution, exception applies (under

age 59½ )

3 *Disability

4 *Death

5 *Prohibited transaction

6 Section 1035 exchange (a tax-free exchange

of life insurance, annuity, qualified long-term

care insurance, or endowment contracts)

7 *Normal distribution

8 *Excess contributions plus earnings/excess

deferrals (and/or earnings) taxable in 2011

_____(20)

Field

Position_

Payee “B” Record

Field Title

_______________

– Record Layout

Length

______________

Positions 544-750 for Form 1099-R (continued)____

Description and Remarks

____________________________________________

9 Cost of current life insurance protection

(premiums paid by a trustee or custodian for

current insurance protection)

A May be eligible for 10-year tax option

B Designated Roth account distribution

E Distribution under Employee Plans

Compliance Resolution System (EPCRS)

F Charitable gift annuity

G Direct rollover and rollover contribution

H Direct rollover of distribution from a

designated Roth account to a Roth IRA

J Early distribution from a Roth IRA. (This

code may be used with Code 8 or P.)

L Loans treated as deemed distributions under

section 72(p)

N Recharacterized IRA contribution made for

2011

P *Excess contributions plus earnings/excess

deferrals taxable in 2010

Q Qualified distribution from a Roth IRA.

(Distribution from a Roth IRA when the 5-

year holding period has been met, and the

recipient has reached 59½, has died, or is

disabled.)

R Recharacterized IRA contribution made for

2010 (See Note.)

S *Early distribution from a SIMPLE IRA in

first 2 years, no known exception

T Roth IRA distribution, exception applies

because participant has reached 59½ , died

or is disabled, but it is unknown if the 5-

year period has been met.

U Distribution from ESOP under Section

404(k).

W Charges or payments for purchasing qualified

long-term care insurance contracts under

combined arrangements.

*If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the

IRA/SEP/SIMPLE Indicator of “1” (one) in position 548 of the Payee “B” Record.

Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R

(and the original contribution and its character on Form 5498).

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

Field

Position

Field Title Length Description and Remarks

547 Taxable Amount

Not Determined

Indicator

1 Enter “1” (one) only if the taxable amount of the

payment entered for Payment Amount Field 1 (Gross

distribution) of the “B” Record cannot be computed;

otherwise, enter a blank. (If the Taxable Amount Not

Determined Indicator is used, enter “0s” [zeros] in

Payment Amount Field 2 of the Payee “B” Record.)

Please make every effort to compute the taxable

amount.

548 IRA/SEP/SIMPLE

Indicator

1 Enter “1” (one) for a traditional IRA, SEP, or

SIMPLE distribution or Roth conversion; otherwise,

enter a blank. (See Note.) If the IRA/SEP/SIMPLE

Indicator is used, enter the amount of the Roth

conversion or distribution in Payment Amount Field A

of the Payee “B” Record. Do not use the indicator

for a distribution from a Roth or for an IRA

recharacterization.

Note: For Form 1099-R, generally, report the Roth conversion or total amount distributed from a

traditional IRA, SEP, or SIMPLE in Payment Amount Field A (traditional IRA/SEP/SIMPLE

distribution or Roth conversion), as well as Payment Amount Field 1 (Gross Distribution) of the “B”

Record. Refer to the 2011 Instructions for Forms 1099-R and 5498 for exceptions (Box 2a instructions).

549 Total Distribution

Indicator

(See Note.)

1 Enter a “1” (one) only if the payment shown for

Distribution Amount Code 1 is a total distribution that

closed out the account; otherwise, enter a blank.

Note: A total distribution is one or more distributions within one tax year in which the entire balance of

the account is distributed. Any distribution that does not meet this definition is not a total distribution.

550-551 Percentage of Total

Distribution

2 Use this field when reporting a total distribution to

more than one person, such as when a participant is

deceased and a payer distributes to two or more

beneficiaries. Therefore, if the percentage is 100,

leave this field blank. If the percentage is a fraction,

round off to the nearest whole number (for example,

10.4 percent will be 10 percent; 10.5 percent will be

11 percent). Enter the percentage received by the

person whose TIN is included in positions 12-20 of

the “B” Record. This field must be right-justified, and

unused positions must be zero-filled. If not

applicable, enter blanks. Filers are not required to

enter this information for any IRA distribution or for

direct rollovers.

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

Field

Position

Field Title Length Description and Remarks

552-555 First Year of

Designated Roth

Contribution

4 Enter the first year a designated Roth contribution was

made in YYYY format. If the date is unavailable,

enter blanks.

556-662 Blank 107 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or

for the filer's own purposes. Payers should contact the

state or local revenue departments for filing

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

723-734 State Income Tax

Withheld

12 State income tax withheld is for the convenience of

filers. This information does not need to be reported

to IRS. The payment amount must be right-justified

and unused positions must be zero-filled. If not

reporting state tax withheld, this field may be used as

a continuation of the Special Data Entries Field.

735-746 Local Income Tax

Withheld

12 Local income tax withheld is for the convenience of

filers. This information does not need to be reported

to IRS. The payment amount must be right-justified

and unused positions must be zero-filled. If not

reporting local tax withheld, this field may be used as

a continuation of the Special Data Entries Field.

747-748 Combined

Federal/State Code

2 If this payee record is to be forwarded to a state

agency as part of the Combined Federal/State Filing

Program, enter the valid state code from Part A, Sec.

10, Table 1. For those payers or states not

participating in this program, enter blanks.

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

characters.

FORM 1099-R DISTRIBUTION CODE CHART 2011

P O S I T I O N 5 4 6

blank 1 2 3 4 5 6 7 8 9 A B E F G H J L N P Q R S T U W

1 X X X X X

2 X X X X

3 X

4 X X XX XX X X

5 X

6 X X

7 X X X

8 X X X X X X

9 X

A X X

B X X X X X X X X X X

E X

F X

G X X X

H X X

J X X X

L X X X X

N X

P X X X X X X

Q X

R X

S X

T X

U X X

W X X

X – Denotes valid combinations

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-R

Blank

Distribution

Code

Taxable

Amount Not

Determined

Indicator

IRA/SEP/

SIMPLE

Indicator

Total

Distribution

Indicator

Percentage

of Total

Distribution

544 545-546 547 548 549 550-551

First Year of

Designated

Roth

Contribution

Blank

Special Data

Entries

State Income

Tax

Withheld

Local

Income

Tax

Withheld

Combined

Federal/State

Code

Blank

or CR/LF

552-555 556-662 663-722 723-734 735-746 747-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Property or

Services

Indicator

Required. Enter “1” (one) if the transferor received

or will receive property (other than cash and

consideration treated as cash in computing gross

proceeds) or services as part of the consideration for

the property transferred. Otherwise, enter a blank.

548-555 Date of Closing 8

Required. Enter the closing date in the format

YYYYMMDD (e.g., January 5, 2011 would be

20110105). Do not enter hyphens or slashes.

556-594 Address or Legal

Description

Required. Enter the address of the property

transferred (including city, state, and ZIP Code). If

the address does not sufficiently identify the property,

also enter a legal description, such as section, lot, and

block. For timber royalties, enter “TIMBER.” If

fewer than 39 positions are required, left-justify

information and fill unused positions with blanks.

595-662 Blank 68 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or

for the filer's own purposes. Payers should contact the

state or local revenue departments for filing

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

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

Field

Position

Field Title Length Description and Remarks

723-734 State Income Tax

Withheld

12 State income tax withheld is for the convenience of

the filers. This information does not need to be

reported to IRS. The payment amount must be right-

justified and unused positions must be zero-filled. If

not reporting state tax withheld, this field may be used

as a continuation of the Special Data Entries Field.

735-746 Local Income

Tax Withheld

12 Local income tax withheld is for the convenience of

the filers. This information does not need to be

reported to 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 Blank 2 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 1099-S

Blank

Property

or Services

Indicator

Date of

Closing

Address

or Legal

Description

Blank

Special

Data

Entries

544-546 547 548-555 556-594 595-662 663-722

State Income

Tax Withheld

Local Income

Tax Withheld

Blank

or CR/LF

723-734 735-746 747-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544 Blank 1 Enter blank.

545 Distribution

Code

Required. Enter the applicable code from the table below

to indicate the type of payment.

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

Field

Position

Field Title Length Description and Remarks

Code Category

1 Normal distribution

2 Excess contribution

3 Disability

4 Death distribution other than code 6 (This

includes distributions to a spouse, nonspouse,

or estate beneficiary in the year of death and

to an estate after the year of death.)

5 Prohibited transaction

6 Death distribution after the year of death to

a nonspouse beneficiary. (Do not use for a

distribution to an estate.)

546 Blank 1 Enter a blank.

547 Medicare

Advantage

MSA Indicator

1 Enter “1” (one) if distributions are from a Medicare

Advantage MSA. Otherwise, enter a blank.

548 HSA Indicator 1 Enter “1” (one) if distributions are from a HSA.

Otherwise, enter a blank.

549 Archer MSA

Indicator

1 Enter “1” (one) if distributions are from an Archer MSA.

Otherwise, enter a blank.

550-662 Blank 113 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state

or local revenue departments for filing requirements. If

this field is not utilized, enter blanks.

723-734 State Income

Tax Withheld

12 State income tax withheld is for the convenience of the

filers. This information does not need to be reported to

IRS. The payment amount must be right-justified and

unused positions must be zero-filled. If not reporting state

tax withheld, this field may be used as a continuation of

the Special Data Entries Field.

735-746 Local Income

Tax Withheld

12 Local income tax withheld is for the convenience of the

filers. This information does not need to be reported to

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 Blank 2 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544 -750

for Form 1099-SA

Blank

Distribution

Code

Blank

Medicare

Advantage

MSA

Indicator

HSA

Indicator

Archer

MSA

Indicator

Blank

Special

Data

Entries

544 545 546 547 548 549 550-662 663-722

723-734 735-746 747-748 749-750

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 3921

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547-554 Date Option

Granted

8 Enter the date the option was granted as YYYYMMDD (e.g.

January 5, 2011, would be 20110105). Otherwise, enter

blanks.

555-562 Date Option

Exercised

8 Enter the date the option was exercised as YYYYMMDD

(e.g. January 5, 2011, would be 20110105). Otherwise, enter

blanks.

563-570 Number of Shares

Transferred

8 Enter the number of shares transferred. Report whole

numbers only, using standard rounding rules as necessary.

Right-justify information and fill unused positions with

zeros. Otherwise, enter blanks.

571-574 Blank 4 Enter blanks.

575-614 If Other Than

Transferor

Information

40 Enter other than transferor information, left justify and fill

unused positions with blanks. Otherwise, enter blanks.

615-662 Blank 48 Enter blanks.

663-722 Special Data Entry

Field

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state or

local revenue departments for filing requirements. If this

field is not utilized, enter blanks.

723-748 Blank 26 Enter blanks.

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

characters.

State

Income Tax

Withheld

Local Income

Tax

Withheld

Blank

Blank or CR/LF

Payee “B” Record - Record Layout Positions 544-750

for Form 3921

Blank

Date Option

Granted

Date Option

Exercised

Number of Shares

Transferred

Blank

544-546 547-554 555-562 563-570 571-574

If Other Than

Transferor

Information

Blank

Special Data Entry

Field

Blank Blank or CR/LF

575-614 615-662 663-722 723-748 749-750

(24) Payee “B” Record - Record Layout Positions 544-750 for Form 3922

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547-554 Date Option

Granted to

Transferor

8 Enter the date the option was granted to the transferor as

YYYYMMDD (e.g. January 5, 2011 as 20110105).

Otherwise, enter blanks.

555-562 Date Option

Exercised by

Transferor

8 Enter the date the option was exercised by the transferor as

YYYYMMDD (e.g. January 5, 2011, as 20110105).

Otherwise, enter blanks.

563-570 Number of Shares

Transferred

8 Enter the number of shares transferred. Report whole

numbers only, using standard rounding rules as necessary.

Right-justify information and fill unused positions with

blanks Otherwise, enter blanks.

571-578 Date Legal Title

Transferred by

Transferor

8 Enter the date the legal title was transferred by the transferor

as YYYYMMDD (e.g. January 5, 2011 as 20110105).

Otherwise, enter blanks.

579-662 Blank 84 Enter blanks.

663-722 Special Data Entry

Field

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state or

local revenue departments for filing requirements. If this

field is not utilized, enter blanks.

723-748 Blank 26 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 3922

Blank

Date Option

Granted to

Transferor

Date Option

Exercised by

Transferor

Number of Shares

Transferred

Date Legal Title

Transferred by

Transferor

544-546 547-554 555-562 563-570 571-578

Blank

Special Data Entry

Fields

Blank Blank or CR/LF

579-662 663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547

IRA Indicator

(Individual

Retirement

Account)

Required, if applicable. Enter “1” (one) if reporting a

rollover (Amount Code 2) or Fair Market Value (Amount

Code 5) for an IRA. Otherwise, enter a blank.

548

SEP Indicator

(Simplified

Employee

Pension)

Required, if applicable. Enter “1” (one) if reporting a

rollover (Amount Code 2) or Fair Market Value (Amount

Code 5) for a SEP. Otherwise, enter a blank.

549

SIMPLE

Indicator (Savings

Incentive Match

Plan for

Employees)

Required, if applicable. Enter “1” (one) if reporting a

rollover (Amount Code 2) or Fair Market Value (Amount

Code 5) for a SIMPLE. Otherwise, enter a blank.

550

Roth IRA

Indicator

Required, if applicable. Enter “1” (one) if reporting a

rollover (Amount Code 2) or Fair Market Value (Amount

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

551 RMD Indicator 1

Required. Enter “1” (one) if reporting RMD for 2012.

Otherwise, enter a blank.

552-555 Year of Postponed

Contribution

4 Enter the year in YYYY format. Otherwise, enter blanks.

556-557 Postponed

Contribution Code

Required. Enter the two-digit alpha Postponed

Contribution Code from the table below. Otherwise, enter

blanks.

Code

Category

AF Allied Force

JE Joint Endeavor

EF Enduring Freedom

IF Iraqi Freedom

FD Federally Designated Disaster Area

(26) Payee “B” Record - Record Layout Positions 544-750 for Form 5498 (Continued)

Field

Position

Field Title Length Description and Remarks

558-559 Repayment Code 2

Required. Enter the two character alpha Repayment Code.

Otherwise, enter blanks.

Code

Category

QR Qualified Reservist Distribution

DD Federally Designated Disaster Distribution

560-561 Blank 2 Enter blanks.

562-569

RMD Date 8 Enter the date by which the RMD amount must be

distributed to avoid the 50% excise tax. Format the date as

YYYYMMDD (e.g. January 5, 2012 as 20120105).

Otherwise, enter blanks.

570-662 Blank 93 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or for

the filer's own purposes. Payers should contact the state or

local revenue departments for filing requirements. If this

field is not utilized, enter blanks.

723-746 Blank 24 Enter blanks.

747-748 Combined

Federal/State

Code

2 If this payee record is to be forwarded to a state agency as

part of the Combined Federal/State Filing Program, enter

the valid state code from Part A, Sec. 10, Table 1. For

those payers or states not participating in this program,

enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 5498

Blank

IRA

Indicator

SEP

Indicator

SIMPLE

Indicator

Roth IRA

Indicator

RMD

Indicator

544-546 547 548 549 550 551

Year of Postponed

Contribution

Postponed

Contribution Code

Repayment Code

Blank

RMD Date

552-555 556-557 558-559 560-561 562-569

Blank Special Data

Entries

Blank Combined

Federal/State

Code

Blank

or CR/LF

570-662 663-722 723-746 747-748 749-750

(26) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-ESA

Field

Position

Field Title Length Description and Remarks

544-662 Blank 119 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or

for the filer's own purposes. Payers should contact the

state or local revenue departments for filing

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

723-748 Blank 26 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 5498-ESA

Blank

Special Data

Entries

Blank

Blank or

CR/LF

544-662 663-722 723-748 749-750

(27) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-SA

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Medicare

Advantage MSA

Indicator

1 Enter “1” (one) for a Medicare Advantage MSA.

Otherwise, enter a blank.

548 HSA Indicator 1 Enter “1” (one) for an HSA. Otherwise, enter a blank.

549 Archer MSA

Indicator

1 Enter “1” (one) for an Archer MSA. Otherwise, enter

a blank.

550-662 Blank 113 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or

for the filer's own purposes. Payers should contact the

state or local revenue departments for filing

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

723-748 Blank 26 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 5498-SA

Blank

Medicare

Advantage

MSA

Indicator

HSA

Indicator

Archer

MSA

Indicator

Blank

Special

Data

Entries

Blank

Blank or

CR/LF

544-546 547 548 549 550-662 663-722 723-748 749-750

(28) Payee “B” Record - Record Layout Positions 544-750 for Form 8935

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547-550 Year of First

Payment

4 Enter the year of the first payment as YYYY.

Otherwise, enter blanks.

551-554 Year of Second

Payment

4 Enter the year of the second payment as YYYY.

Otherwise, enter blanks.

555-558 Year of Third

Payment

4 Enter the year of the third payment as YYYY.

Otherwise, enter blanks.

559-562 Year of Fourth

Payment

4 Enter the year of the fourth payment as YYYY.

Otherwise, enter blanks.

563-566 Year of Fifth

Payment

4 Enter the year of the fifth payment as YYYY.

Otherwise, enter blanks.

567-662 Blank 96 Enter blanks.

663-722 Special Data

Entries

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

record information for state or local government

reporting or for the filer's own purposes. Payers

should contact the state or local revenue

departments for filing requirements. If this field

is not utilized, enter blanks.

723-748 Blank 26 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form 8935

Blank

Year of First

Payment

Year of Second

Payment

Year of Third

Payment

Year of Fourth

Payment

544-546 547-550 551-554 555-558 559-562

Year of Fifth

Payment

Blank

Special Data

Entries

Blank

Blank or

CR/LF

563-566 567-662 663-722 723-748 749-750

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

Field

Position

Field Title Length Description and Remarks

544-546 Blank 3 Enter blanks.

547 Type of Wager

Code

Required. Enter the applicable type of wager code

from the table below.

Code

Category

1 Horse race track (or off-track betting of a

horse track nature)

2 Dog race track (or off-track betting of a

dog track nature)

3 Jai-alai

4 State-conducted lottery

5 Keno

6 Bingo

7 Slot machines

8 Poker Winnings

9 Any other type of gambling winnings

548-555 Date Won 8

Required. Enter the date of the winning transaction

in the format YYYYMMDD (e.g., January 5, 2011,

would be 20110105). Do not enter hyphens or

slashes. This is not the date the money was paid, if

paid after the date of the race (or game).

556-570 Transaction 15

Required. For state-conducted lotteries, enter the

ticket or other identifying number. For keno, bingo,

and slot machines, enter the ticket or card number

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

any other information that will help identify the

winning transaction. For all others, enter blanks.

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

winning ticket; otherwise, enter blanks.

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

cashier making the winning payment; otherwise, enter

blanks.

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

Field

Position

Field Title Length Description and Remarks

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

the person paying the winning payment; otherwise,

enter blanks.

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

identification number of the person receiving the

winning payment; otherwise, enter blanks.

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

identification number of the person receiving the

winnings; otherwise, enter blanks.

616-662 Blank 47 Enter blanks.

663-722 Special Data

Entries

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

information for state or local government reporting or

for the filer's own purposes. Payers should contact the

state or local revenue departments for filing

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

723-734 State Income Tax

Withheld

12 State income tax withheld is for the convenience of

the filers. This information does not need to be

reported to IRS. The payment amount must be right-

justified and unused positions must be zero-filled. If

not reporting state tax withheld, this field may be used

as a continuation of the Special Data Entries field.

735-746 Local Income

Tax Withheld

12 Local income tax withheld is for the convenience of

the filers. This information does not need to be

reported to 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 Blank 2 Enter blanks.

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

characters.

Payee “B” Record - Record Layout Positions 544-750

for Form W-2G

Blank

Type of

Wager

Code

Date

Won

Transaction

Race

Cashier

Window

First ID

544-546 547 548-555 556-570 571-575 576-580 581-585 586-600

Second ID

Blank

Special Data

Entries

State Income

Tax

Withheld

Local

Income

Tax

Withheld

Blank

or CR/LF

601-615 616-662 663-722 723-734 735-746 747-748 749-750

Sec. 8. End of Payer “C” Record - General Field Descriptions and Record Layout

.01 The “C” Record consists of the total number of payees and the totals of the payment amount

fields filed for each payer and/or particular type of return. The “C” Record must follow the last “B”

Record for each type of return for each payer.

.02 For each “A” Record and group of “B” Records on the file, there must be a corresponding “C”

Record.

.03 The End of Payer “C” Record is a fixed length of 750 positions. The control fields are each

eighteen positions in length.

Record Name: End of Payer “C” Record

Field

Position

Field Title Length Description and Remarks

1 Record Type 1

Required. Enter “C.”

2-9 Number of

Payees

Required. Enter the total number of “B” Records

covered by the preceding “A” Record. Right-justify

information and fill unused positions with zeros.

10-15 Blank 6 Enter blanks.

16-33

34-51

52-69

70-87

88-105

106-123

124-141

142-159

160-177

178-195

196-213

214-231

232-249

250-267

268-285

286-303

Control Total 1

Control Total 2

Control Total 3

Control Total 4

Control Total 5

Control Total 6

Control Total 7

Control Total 8

Control Total 9

Control Total A

Control Total B

Control Total C

Control Total D

Control Total E

Control Total F

Control Total G

Required. Accumulate totals of any payment amount

fields in the “B” Records into the appropriate control

total fields of the “C” Record. Control totals must

be right-justified and unused control total fields

zero-filled. All control total fields are eighteen

positions in length. Each payment amount must

contain U.S. dollars and cents. The right-most two

positions represent cents in the payment amount

fields. Do not enter dollar signs, commas, decimal

points, or negative payments, except those items

that reflect a loss on Form 1099-B or 1099-Q.

Positive and negative amounts are indicated by

placing a “+” (plus) or “-” (minus) sign in the left-

most position of the payment amount field.

304-499 Blank 196 Enter blanks.

Record Name: End of Payer “C” Record (Continued)

Field

Position

Field Title Length Description and Remarks

500-507 Record Sequence

Number

Required. Enter the number of the record as it

appears within the file. The record sequence number

for the “T” Record will always be “1” (one), since it is

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

one “T” Record in a file. Each record, thereafter,

must be incremental by one in ascending numerical

sequence, i.e., 2, 3, 4, etc. Right-justify numbers with

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

Record sequence number would appear as

“00000001” in the field, the first “A” Record would

be “00000002,” the first “B” Record, “00000003,” the

second “B” Record, “00000004” and so on until the

final record of the file, the “F” Record.

508-748 Blank 241 Enter blanks.

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

characters.

End of Payer “C” Record - Record Layout

Record

Type

Number

of Payees

Blank

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

1 2-9 10-15 16-33 34-51 52-69 70-87 88-105 106-123

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

124-141 142-159 160-177 178-195 196-213 214-231 232-249 250-267 268-285

Control

Total

Blank

Record

Sequence

Number

Blank

or CR/LF

286-303 304-499 500-507 508-748 749-750

Sec. 9. State Totals “K” Record - General Field Descriptions and Record Layout

.01 The State Totals “K” Record is a summary for a given payer and a given state in the

Combined Federal/State Filing Program, used only when state-reporting approval has been granted.

.02 The “K” Record will contain the total number of payees and the total of the payment amount

fields filed by a given payer for a given state. The “K” Record(s) must be written after the “C” Record for

the related “A” Record. A file format diagram is located at the beginning of Part C.

.03 The “K” Record is a fixed length of 750 positions. The control total fields are each eighteen

positions in length.

.04 In developing the “K” Record, for example, if a payer used Amount Codes 1, 3, and 6 in the

“A” Record, the totals from the “B” Records coded for this state would appear in Control Totals 1, 3, and 6

of the “K” Record.

.05 There must be a separate “K” Record for each state being reported.

.06 Refer to Part A, Sec. 10, for the requirements and conditions that must be met to file via this

program.

Record Name: State Totals “K” Record - Record Layout Forms 1099-DIV, 1099-G, 1099-INT,

1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498

Field

Position

Field Title Length Description and Remarks

1 Record Type 1

Required. Enter “K.”

2-9 Number of

Payees

Required. Enter the total number of “B” Records

being coded for this state. Right-justify information

and fill unused positions with zeros.

10-15 Blank 6 Enter blanks.

16-33

34-51

52-69

70-87

88-105

106-123

124-141

142-159

160-177

178-195

196-213

214-231

232-249

250-267

268-285

286-303

Control Total 1

Control Total 2

Control Total 3

Control Total 4

Control Total 5

Control Total 6

Control Total 7

Control Total 8

Control Total 9

Control Total A

Control Total B

Control Total C

Control Total D

Control Total E

Control Total F

Control Total G

Required. Accumulate totals of any payment amount

fields in the “B” Records for each state being reported

into the appropriate control total fields of the

appropriate “K” Record. Each payment amount must

contain U.S. dollars and cents. The right-most two

positions represent cents in the payment amount

fields. Control totals must be right-justified and

unused control total fields zero-filled. All control

total fields are eighteen positions in length.

304-499 Blank 196 Enter blanks.

Record Name: State Totals “K” Record - Record Layout Forms 1099-DIV, 1099-G, 1099-INT,

1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 (Continued)

Field

Position

Field Title Length Description and Remarks

500-507 Record Sequence

Number

Required. Enter the number of the record as it

appears within the file. The record sequence number

for the “T” Record will always be “1” (one), since it is

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

one “T” Record in a file. Each record, thereafter,

must be incremental by one in ascending numerical

sequence, i.e., 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.

508-706 Blank 199 Enter blanks.

707-724 State Income Tax

Withheld Total

18 State income tax withheld total is for the convenience

of filers. Aggregate totals of the state income tax

withheld field in the Payee “B” Records; otherwise,

enter blanks.

725-742 Local Income

Tax Withheld

Total

18 Local income tax withheld total is for the convenience

of filers. Aggregate totals of the local income tax

withheld field in the Payee “B” Records; otherwise,

enter blanks.

743-746 Blank 4 Enter blanks.

747-748 Combined

Federal/State

Code

Required. Enter the code assigned to the state which

is to receive the information. (Refer to Part A, Sec.

10, Table l.)

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

characters.

State Totals “K” Record - Record Layout Forms 1099-DIV,

1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498

Record

Type

Number

of Payees

Blank

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

1 2-9 10-15 16-33 34-51 52-69 70-87 88-105 106-123

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

124-141 142-159 160-177 178-195 196-213 214-231 232-249 250-267 268-285

100

Control

Total

Blank

Record

Sequence

Number

Blanks

State

Income

Tax

Withheld

Total

Local

Income

Tax

Withheld

Total

Blank

Combined

Federal/State

Code

Blank

CR/LF

286-303 304-499 500-507 508-706 707-724 725-742 743-746 747-748 749-750

Sec. 10. End of Transmission “F” Record - General Field Descriptions and Record Layout

.01 The End of Transmission “F” Record is a summary of the number of payers/payees in the

entire file.

.02 The “F” Record is a fixed record length of 750 positions.

.03 This record must be written after the last “C” Record (or last “K” Record, when applicable) of

the entire file.

Record Name: End of Transmission “F” Record

Field

Position

Field Title Length Description and Remarks

1 Record Type 1

Required. Enter “F.”

2-9 Number of “A”

Records

8 Enter the total number of Payer “A” Records in the

entire file. Right-justify information and fill unused

positions with zeros or enter all zeros.

10-30 Zero 21 Enter zeros.

31-49 Blank 19 Enter blanks.

50-57 Total Number of

Payees

8 Enter the total number of Payee “B” Records reported

in the file. Right-justify information and fill unused

positions with zeros. If this total was entered in the

“T” Record, this field may be blank filled.

58-499 Blank 442 Enter blanks.

500-507 Record Sequence

Number

Required. Enter the number of the record as it

appears within the file. The record sequence number

for the “T” Record will always be “1” (one), since it is

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

one “T” Record in a file. Each record, thereafter,

must be incremental by one in ascending numerical

sequence, i.e., 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.

101

End of Transmission “F” Record - Record Layout

Record

Type

Number

“A”

Records

Zero

Blank

Total

Number

of Payees

Blank

Record

Sequence

Number

Blank

or CR/LF

1 2-9 10-30 31-49 50-57 58-499 500-507 508-748 749-750

Part D. Extensions of Time and Waivers

Sec. 1. General - Extensions

.01

Employers can get an automatic 30-day extension of time to file by completing Form 8809,

Application for Extension of Time To File Information Returns. An extension of time to file may be requested for

Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, W-2G, and W-2. If requesting extensions of time for

more than one payer, the extension of time requests must be submitted online or with an electronic file through the

FIRE system.

Note: IRS encourages the payer/transmitter community to utilize the online fill-in form in lieu of the

paper Form 8809. A TCC is not required to use the online fill-in form option.

.02 The fill-in Form 8809 may be completed online via the FIRE system. (See Part B, Sec. 7, for

instructions on connecting to the FIRE system.) At the Main Menu, click “Extension of Time Request”

and then click “Fill-in Extension Form.” This option is only used to request an automatic 30-day

extension. Extension requests completed online via the FIRE system receive an instant response if

completed properly and timely. If requesting an additional extension of time, a paper Form 8809 must be

submitted. Requests for an additional extension of time to file information returns are not automatically

granted. These requests are granted only in cases of extreme hardship or catastrophic event. The IRS will

send a letter of explanation approving or denying requests for an additional extension of time. (Refer to

.11 of this Section.)

.03 A paper Form 8809 may be submitted to the IRS/IRB at the address listed in .09 of this

section. This form may be used to request an extension of time to file information returns submitted on

paper. A separate Form 8809 must be completed for each payer. Form 8809 may be computer-generated

or photocopied. Be sure to use the most recently updated version and include all the pertinent information.

.04 To be considered, an extension request must be postmarked, transmitted, or completed online

by the due date of the returns; otherwise, the request will be denied. (See Part A, Sec. 4.07, for due dates.)

If requesting an extension of time to file several types of forms, use one Form 8809; however, Form 8809

or an extension file must be submitted no later than the earliest due date. For example, if requesting an

extension of time to file both Forms 1099-INT and 5498, submit Form 8809 on or before February 28.

.05 As soon as it is apparent that a 30-day extension of time to file is needed, an extension

request should be submitted. IRS/IRB does not begin processing extension requests until January. It may

take up to 30 days for IRS/IRB to respond to a paper extension request. Extensions completed online via

the FIRE system fill-in form option receive instant results.

.06 Under certain circumstances, a request for an extension of time may be denied. When a denial

letter is received, any additional or necessary information must be resubmitted within twenty days.

102

.07 Requesting extensions of time for multiple employers may be done by completing the online

fill-in forms via the FIRE system. A separate online Form 8809 must be completed for each payer.

08 Payers/transmitters requesting extensions of time for multiple employers are required to submit

the extension requests online via the fill-in form or in a file electronically (see Sec. 3 for the record layout).

09 All requests for an extension of time filed on Form 8809 must be sent using the following

address:

Internal Revenue Service

Information Returns Branch

Attn: Extension of Time Coordinator

240 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

Note: Due to the large volume of mail received by IRS/IRB and the time factor involved in

processing Extension of Time (EOT) requests, it is imperative that the attention line be present on all

envelopes or packages containing Form 8809.

.10 Requests for extensions of time to file postmarked by the United States Postal Service on or

before the due date of the returns, and delivered by United States mail to IRS/IRB after the due date, are

treated as timely under the "timely mailing as timely filing" rule. A similar rule applies to designated

private delivery services (PDSs). Notice 97-26, 1997-17 IRB 6, provides rules for determining the date

that is treated as the postmark date. For items delivered by a non-designated PDS, the actual date of

receipt by IRS/IRB will be used as the filing date. For items delivered by a designated PDS, but through a

type of service not designated in Notice 2004-83, 2004-52 IRB 1030 the actual date of receipt by IRS/IRB

will be used as the filing date. The timely mailing rule also applies to furnishing statements to recipients

and participants.

.11 Transmitters requesting an extension of time via an electronic file will receive a denial letter,

accompanied by a list of employers covered under that denial. No letters are sent for approved extensions,

transmitters can obtain those results on-line.

.12 If an additional extension of time is needed, a Form 8809 and/or extension file must be sent by

the initial extended due date. Check line 7 on the form to indicate that an additional extension is being

requested. An additional 30-day extension will be approved only in cases of extreme hardship or

catastrophic event. If requesting an additional 30-day extension of time, submit the information

return files as soon as prepared. Do not wait for IRS/IRB to respond to your request.

.13 If an extension request is approved, the approval notification should be kept on file. Do not

send the approval notification or copy of the approval notification to IRS/IRB with the electronic file or to

the service center where the paper returns are filed.

.14 Request an extension for the current tax year only.

.15 A signature is not required when requesting an automatic 30-day extension. If an additional

30-day extension is requested, Form 8809 must be signed. Failure to properly complete and sign Form

8809 may cause delays in processing the request or result in a denial. Carefully read and follow the

instructions for Form 8809.

.16 Form 8809 may be obtained by calling 1-800-TAX-Form (1-800-829-3676). The form is also

available at IRS.gov

Sec. 2. Specifications for Filing Extensions of Time Electronically

.01 The specifications in Sec.3 include the required 200-byte record layout for requesting

extensions of time submitted in an electronic file. The instructions for the information that is to be entered

103

in the record are also included. Filers are advised to read this section in its entirety to ensure proper

filing.

.02 If a filer does not have an IRS/IRB assigned Transmitter Control Code (TCC), Form 4419,

Application for Filing Information Returns Electronically (FIRE) must be submitted to obtain a TCC.

This number must be used to submit extension requests in an electronic file. (See Part A, Sec. 6.)

.03 If requesting an additional extension of time, a signed Form 8809 must be faxed to IRB the

same day as the transmission. Be sure to include the reason an additional extension is needed and a

signature.

.04 Transmitters submitting an extension of time via an electronic file should not submit a list of

payer names and TINs with Form 8809 since this information is included in the electronic file. However, Line

6 of Form 8809 must be completed. The online fill-in Form 8809 cannot be used in lieu of the paper Form

8809 for electronic files.

.05 Do not submit tax year 2011 extension requests filed electronically before January 4, 2012.

Sec. 3. Record Layout – Extension of Time

.01 Positions 6 through 188 of the following record should contain information about the payer

for whom the extension of time to file is being requested. Do not enter transmitter information in these

fields. Only one TCC may be present in a file.

Record Layout for Extension of Time

Field

Position

Field Title Length Description and Remarks

1-5 Transmitter

Control Code

Required. Enter the five-character alpha/numeric

Transmitter Control Code (TCC) issued by IRS. Only

one TCC per file is acceptable.

6-14 Payer TIN 9

Required. Enter the valid nine-digit EIN/SSN assigned to

the payer. Do not enter blanks, hyphens or alpha

characters. All zeros, ones, twos, etc., will have the

effect of an incorrect TIN. For foreign entities that are not

required to have a TIN, this field may be blank; however,

the Foreign Entity Indicator, position 187, must be set to

“X.”

15-54 Payer Name 40

Required. Enter the name of the payer whose TIN

appears in positions 6-14. Left-justify information and fill

unused positions with blanks.

55-94 Second Payer

Name

Required. If additional space is needed, this field may be

used to continue name line information (e.g., c/o First

National Bank); otherwise, enter blanks.

95-134 Payer Address 40

Required. Enter the payer’s address. The street address

should include the number, street, apartment, or suite

number (or PO Box if mail is not delivered to a street

address).

104

Record Layout for Extension of Time (continued)

Field

Position

Field Title Length Description and Remarks

135-174 Payer City 40

Required. Enter the payer’s city, town, or post office.

175-176 Payer State 2

Required. Enter the payer’s valid U.S. Postal Service

state abbreviation. (Refer to Part A, Sec.12.)

177-185 Payer ZIP Code 9

Required. Enter the payer’s ZIP Code. If using a five-

digit ZIP Code, left-justify information and fill unused

positions with blanks.

186 Document

Indicator (See

Note.)

Required. From the table below, enter the appropriate

document code that indicates the form for which an

extension of time is being requested

Code

Document

1 W-2

2 1097-BTC, 1098, 1098-C, 1098-E, 1098-T,

1099-A, 1099-B, 1099-C, 1099-CAP, 1099-

DIV, 1099-G, 1099-H, 1099-INT, 1099-K,

1099-LTC, 1099-MISC, 1099-OID, 1099-

PATR, 1099-Q, 1099-R, 1099-S, 1099-SA,

3921, 3922, or W-2G

3 5498

4 1042-S

5 8027

6 5498-SA

7 5498-ESA

Note: Do not enter any other values in this field. Submit a separate record for each document. For

example, when requesting an extension for Form 1099-INT and Form 5498 for the same payer, submit

one record with “2” coded in this field and another record with “3” coded in this field. When requesting

an extension for Form 1099-DIV and Form 1099-MISC for the same payer, submit one record with “2”

coded in this field.

187 Foreign

Entity Indicator

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

188 Recipient Request

Indicator

1 Enter “X” if the extension request is to furnish statements

to the recipients of the information returns.

Note: A separate file is required for this type of extension request. A file must either contain all blanks

or all Xs in this field.

189-198 Blank 10 Enter blanks.

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

characters.

105

Extension of Time Record Layout

Transmitter

Control

Code

Payer

TIN

Payer

Name

Second

Payer

Name

Payer

Address

Payer

City

Payer

State

1-5 6-14 15-54 55-94 95-134 135-174 175-176

Payer

ZIP

Code

Document

Indicator

Foreign

Entity

Indicator

Recipient

Request

Indicator

Blank

or CR/LF

177-185 186 187 188 189-198 199-200

Sec. 4. Extension of Time for Recipient Copies of Information Returns

.01 Request an extension of time to furnish the statements to recipients of Forms 1097, 1098

series, 1099 series, 3921, 3922, 5498 series, W-2G, W-2 series, and 1042-S by submitting a letter to

IRS/IRB at the address listed in Part D, Sec.1.09. The letter should contain the following information:

(a) Payer name

(b) TIN

(d) Type of return

(e) Specify that the extension request is to provide statements to recipients

(f) Reason for the delay

(g) Signature of payer or duly authorized person

.02 Requests for an extension of time to furnish statements to recipients of Forms 1097, 1098

series, 1099 series, 3921, 3922, 5498 series, W-2G, W-2 series, and 1042-S are not automatically

approved. If approved, an extension will allow a maximum of 30 additional days from the due date. The

request must be postmarked no later than the date the statements are due to the recipients.

.03 Generally, only the payer may sign the letter requesting the extension for recipient copies. If a

transmitter has a contractual agreement with a payer to submit extension requests on the payer’s behalf, the

transmitter should state so in the letter requesting the extension.

.04 Requests for extensions of time to file recipient copies for more than 10 payers are required

to be submitted electronically. (See Sec.3, for the record layout.)

. When requesting extensions of time for

recipient copies, a signed letter must be faxed to IRB by the transmitter the same day as the transmission.

Be sure to include the reason an extension for the recipient copies is needed.

.05 Transmitters submitting an extension of time for recipient copies via an electronic file should

not submit a list of payer names and TINs with the letter since this information is included in the electronic

file.

.06 The online fill-in Form 8809 extension option cannot be used to request an extension to

furnish statements to recipients.

106

Sec. 5 Form 8508, Request for Waiver From Filing Information Returns Electronically

.01 If a payer is required to file electronically but fails to do so and does not have an approved

waiver on record, the payer will be subject to a penalty of $100 per return in excess of 250. (For penalty

information, refer to the Penalty Section of the 2011 General Instructions for Certain Information Returns.

.02 If payers are required to file original or corrected returns electronically, but such filing would

create an undue hardship, they may request a waiver from these filing requirements by submitting Form

8508, Request for Waiver from Filing Information Returns Electronically, to IRS/IRB. Form 8508 can be

obtained on the IRS website at IRS.gov

or by calling 1-800-829-3676.

.03 Although a payer may submit as many as 249 corrections on paper, IRS/IRB encourages

electronic filing. Once the 250 threshold has been met, filers are required to submit any returns in excess

of 250 electronically. If a waiver for original documents is approved, any corrections for the same type of

returns will be covered under that waiver.

.04 Generally, only the payer may sign Form 8508. A transmitter may sign if given power-of-

attorney; however, a letter signed by the payer stating this fact must be attached to Form 8508.

.05 A transmitter must submit a separate Form 8508 for each payer. Do not submit a list of

payers.

.06 All information requested on Form 8508 must be provided to IRS/IRB for the request to be

processed.

.07 The waiver, if approved, will provide exemption from the electronic filing requirement for the

current tax year only. Payers may not apply for a waiver for more than one tax year at a time.

.08 Form 8508 may be photocopied or computer-generated as long as it contains all the

information requested on the original form.

.09 Filers are encouraged to submit Form 8508 to IRS/IRB at least 45 days before the due date of

the returns. IRS/IRB does not process waiver requests until January. Waiver requests received prior to

January are processed on a first come, first serve basis.

.10 All waiver requests must be sent to the following address:

Internal Revenue Service

Information Returns Branch

Attn: Extension of Time Coordinator

240 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

.11 File Form 8508 for the W-2 series of forms with IRS/IRB, not SSA.

.12 Waivers are evaluated on a case-by-case basis and are approved or denied based on criteria set

forth in the regulations under section 6011(e) of the Internal Revenue Code. The transmitter must allow a

minimum of 30 days for IRS/IRB to respond to a waiver request.

.13 If a waiver request is approved, keep the approval letter on file. Do not send a copy of the

approved waiver to the service center where the paper returns are filed.

.14 An approved waiver only applies to the requirement for filing information returns

electronically. The payer must still timely file information returns with the appropriate service center on

the official IRS paper forms or an acceptable substitute form.

Userid: SD_885NB DTD instrx Leadpct: -5% Pt. size: 8.5  Draft  Ok to Print

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Department of the Treasury

Internal Revenue Service

2011

General Instructions for

Certain Information Returns

(Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

See the specific form instructions for information on

Section references are to the Internal Revenue Code unless

changes to the form.

otherwise noted.

TIP

Contents Page

What’s New ..................................... 1

Reminders ...................................... 1

Reminders

Items You Should Note ............................. 1

Due date for certain statements sent to recipients. The due

A. Who Must File ................................. 2

date for furnishing statements to recipients for Forms 1099-B,

B. Other Information Returns ......................... 3

1099-S, and 1099-MISC (if amounts are reported in Boxes 8 or 14)

C. When To File .................................. 3

is February 15. This also applies to statements furnished as part of

D. Where To File .................................. 4

a consolidated reporting statement.

E. Filing Returns With the IRS ........................ 4

Electronic filing. E-filers are reminded that using the FIRE

F. Electronic Reporting ............................. 4

system requires following the specifications contained in Pub. 1220.

G. Paper Document Reporting ........................ 5

Also, the IRS does not provide a fill-in form option. See part F on

H. Corrected Returns on Paper Forms ................... 5

page 4 for information on e-file.

I. Void Returns ................................... 6

J. Recipient Names and Taxpayer Identification Numbers

Payee. Throughout these instructions the term “payee” means any

(TINs) ........................................ 6

recipient of Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G

K. Filer’s Name, Identification Number, and Address ......... 8

including borrowers, debtors, donors, insureds, participants,

L. Account Number Box on Forms ...................... 8 policyholders, students, transferors, and winners on certain forms.

M. Statements to Recipients (Borrowers, Debtors, Donors,

Where to file. All information returns filed on paper will be filed

Insureds, etc.) .................................. 8

with only two Internal Revenue Service Centers: Austin, TX, and

N. Backup Withholding .............................10

Kansas City, MO. See part D on page 4, and Form 1096, Annual

O. Penalties .....................................11

Summary and Transmittal of U.S. Information Returns.

P. Payments to Corporations and Partnerships .............12

Q. Earnings on any IRA, Coverdell ESA, Archer MSA, or

HSA .........................................12

Items You Should Note

R. Certain Grantor Trusts ............................12

S. Special Rules for Reporting Payments Made Through

Photographs of Missing Children

Foreign Intermediaries and Foreign Flow-Through

Entities on Form 1099 ............................12

The Internal Revenue Service is a proud partner with the National

T. How To Get Tax Help ............................13

Center for Missing and Exploited Children. Photographs of missing

Guide to Information Returns .........................15

children selected by the Center may appear in instructions on

pages that would otherwise be blank. You can help bring these

Types of Payments ................................17

children home by looking at the photographs and calling

Index ..........................................18

1-800-THE-LOST (1-800-843-5678) if you recognize a child.

What’s New

Available Products

Pilot program for truncating an individual’s identifying number

In addition to these general instructions, which contain general

on paper payee statements has ended. Filers must show the

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

individual payee’s complete identifying number on all copies of the

and W-2G, we provide specific form instructions as separate

form.

products. Get the instructions you need for completing a specific

form from the following list of separate instructions.

Form 1099-K. New Form 1099-K, Merchant Card and Third-Party

•

Instructions for Forms W-2G and 5754

Network Payments, is used to report merchant card payments and

•

Instructions for Form 1097-BTC

third-party network transactions to participating payees. See Form

•

Instructions for Form 1098

1099-K and its instructions for more information.

•

Instructions for Form 1098-C

New reporting requirement for rental property expense

•

Instructions for Forms 1098-E and 1098-T

payments. If you receive rental income from real estate, you may

•

Instructions for Forms 1099-A and 1099-C

be required to report payments you made for rental property

•

Instructions for Form 1099-B

expenses. You will use Form 1099-MISC, Miscellaneous Income, to

•

Instructions for Form 1099-CAP

report these payments. For more details including exceptions, see

•

Instructions for Form 1099-DIV

the Instructions for Form 1099-MISC and www.irs.gov/

•

Instructions for Form 1099-G

form1099misc.

•

Instructions for Form 1099-H

•

Instructions for Forms 1099-INT and 1099-OID

Increase in information return penalties. The penalties for

•

Instructions for Form 1099-K

failure to file correct information returns and payee statements were

•

Instructions for Form 1099-LTC

increased. See part O on page 11.

•

Instructions for Form 1099-MISC

•

Instructions for Form 1099-PATR

Publication 1220. Information on new forms was added to Pub.

•

Instructions for Form 1099-Q

1220, which is now titled Specifications for Filing Forms 1097,

•

Instructions for Forms 1099-R and 5498

1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically.

•

Instructions for Form 1099-S

Logos, slogans, and advertising on information returns. For

•

Instructions for Forms 1099-SA and 5498-SA

amounts paid after 2010, logos, slogans, and advertising will not be

•

Instructions for Forms 3921 and 3922

permitted on Forms 1096, or Copy A of Forms 1097, 1098, 1099,

•

Instructions for Form 5498-ESA

5498, W-2G, 1042-S, or any payee statements. For exceptions, see

Pub. 1179, which provides the general rules and specifications for See How To Get Forms, Publications, and Other Assistance on

substitute forms. page 14.

Cat. No. 27976F

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Person’s U.S. Income Subject to Withholding, see Rev. Proc.

Guide to Information Returns

99-50, which is available on page 757 of Internal Revenue Bulletin

See the chart on pages 15 and 16 for a brief summary of

1999-52 at www.irs.gov/pub/irs-irbs/irb99-52.pdf.

information return reporting rules.

The combined reporting procedure is available when all the

following conditions are met.

Use Form 1096 To Send Paper Forms to the IRS

1. The successor acquires from the predecessor substantially

You must send Copies A of all paper Forms 1097, 1098, 1099,

all the property (a) used in the trade or business of the

3921, 3922, 5498, and W-2G to the IRS with Form 1096, Annual

predecessor, including when one or more corporations are

Summary and Transmittal of U.S. Information Returns. Instructions

absorbed by another corporation under a merger agreement, or

for completing Form 1096 are contained on Form 1096. Also see

(b) used in a separate unit of a trade or business of the

part E on page 4.

predecessor.

Reporting Backup Withholding on Forms 1099

2. The predecessor is required to report amounts, including any

withholding, on information returns for the year of acquisition for the

and W-2G

period before the acquisition.

If you backup withhold on a payment, you must file the appropriate

3. The predecessor is not required to report amounts, including

Form 1099 or Form W-2G with the IRS and furnish a statement to

withholding, on information returns for the year of acquisition for the

the recipient to report the amount of the payment and the amount

period after the acquisition.

withheld. This applies even though the amount of the payment may

be below the normal threshold for filing Form 1099 or Form W-2G.

Combined reporting agreement. The predecessor and the

For how to report backup withholding, see part N on page 10.

successor must agree on the specific forms to which the combined

reporting procedure applies and that the successor assumes the

Substitute Statements to Recipients

predecessor’s entire information reporting obligations for these

If you are using a substitute form to furnish information statements

forms. The predecessor and successor may agree to:

to recipients (generally Copy B), be sure your substitute statements

1. Use the combined reporting procedure for all Forms 1097,

comply with the rules in Pub. 1179. Pub. 1179, which is revised

1098, 1099, 3921, 3922, 5498, and W-2G; or

annually, explains the requirements for format and content of

2. Limit the use of the combined reporting procedure to

substitute statements to recipients. See part M on page 8 for

(a) specific forms or (b) specific reporting entities, including any

additional information.

unit, branch, or location within a particular business entity that files

its own separate information returns. For example, if the

All substitute statements to recipients must contain the tax

predecessor’s and successor’s only compatible computer or

year, form number, and form name prominently displayed

recordkeeping systems are their dividends paid ledgers, they may

together in one area of the statement. For example, they

CAUTION

agree to use the combined reporting procedure for Forms 1099-DIV

could be shown in the upper right part of the statement.

only. Similarly, if the only compatible systems are in their midwest

Taxpayer Identification Number (TIN) Matching

branches, they may agree to use the combined reporting procedure

for only the midwest branches.

TIN Matching allows a payer or authorized agent who is required to

file Forms 1099-B, DIV, INT, K, MISC, OID, and/or PATR, which

Combined reporting procedure. On each Form 1097, 1098,

report income subject to backup withholding, to match TIN and

1099, 3921, 3922, 5498, and W-2G filed by the successor, the

name combinations with IRS records before submitting the forms to

successor must combine the predecessor’s (before the acquisition)

the IRS. TIN Matching is one of the e-services products that is

and successor’s reportable amounts, including any withholding, for

offered and is accessible through the IRS website. For program

the acquisition year and report the aggregate. For transactional

guidelines, see Pub. 2108-A, On-Line Taxpayer Identification (TIN)

reporting on Form 1099-B, Proceeds From Broker and Barter

Matching Program, or go to IRS.gov and enter keyword “TIN

Exchange Transactions, the successor must report each of the

matching” in the upper right corner. It is anticipated that payers who

predecessor’s transactions and each of its own transactions on

validate the TIN and name combinations before filing information

each Form 1099-B. These same reporting requirements apply to

returns will receive fewer backup withholding (CP2100) notices and

Form 3921, Exercise of an Incentive Stock Option under Section

penalty notices. E-services technical support is available by calling

422(b); and Form 3922, Transfer of Stock Acquired Through an

1-866-255-0654.

Employee Stock Purchase Plan under Section 423(c). The

successor may include with the form sent to the recipient additional

information explaining the combined reporting.

A. Who Must File

For purposes of the combined reporting procedure, the sharing

See the separate specific instructions for each form.

of TINs and other information obtained under section 3406 for

Nominee/middleman returns. Generally, if you receive a Form

information reporting and backup withholding purposes does not

1099 for amounts that actually belong to another person, you are

violate the confidentiality rules in section 3406(f).

considered a nominee recipient. You must file a Form 1099 with the

Statement required. The successor must file a statement with

IRS (the same type of Form 1099 you received) for each of the

the IRS indicating the forms that are being filed on a combined

other owners showing the amounts allocable to each. You must

basis under Rev. Proc. 99-50. The statement must:

also furnish a Form 1099 to each of the other owners. File the new

1. Include the predecessor’s and successor’s names,

Form 1099 with Form 1096 with the Internal Revenue Service

addresses, telephone numbers, EINs, and the name and telephone

Center for your area. On each new Form 1099, list yourself as the

number of the person responsible for preparing the statement.

“payer” and the other owner as the “recipient.” On Form 1096, list

2. Reflect separately the amount of federal income tax withheld

yourself as the “Filer. ” A husband or wife is not required to file a

by the predecessor and by the successor for each type of form

nominee return to show amounts owned by the other. The

being filed on a combined basis (for example, Form 1099-R or

nominee, not the original payer, is responsible for filing the

1099-MISC).

subsequent Forms 1099 to show the amount allocable to each

3. Be sent separately from Forms 1097, 1098, 1099, 3921,

owner.

3922, 5498, and W-2G by the forms’ due date to: Internal Revenue

Successor/predecessor reporting. A successor business (a

Service, Information Returns Branch, 230 Murall Drive, Mail Stop

corporation, partnership, or sole proprietorship) and a predecessor

4360, Kearneysville, WV 25430. Do not send Form 1042-S

business (a corporation, partnership, or sole proprietorship) may

statements to this address. Instead, use the address given in the

agree that the successor will assume all or some of the

Instructions for Form 1042-S; see Rev. Proc. 99-50.

predecessor’s information reporting responsibilities. This would

permit the successor to file one Form 1097, 1098, 1099, 3921,

Qualified settlement funds. A qualified settlement fund must file

3922, 5498, or W-2G for each recipient combining the

information returns for distributions to claimants if any transferor to

predecessor’s and successor’s reportable amounts, including any

the fund would have been required to file if the transferor had made

withholding. If they so agree and the successor satisfies the

the distributions directly to the claimants.

predecessor’s obligations and the conditions described on this

page, the predecessor does not have to file the specified For distributions to transferors, a fund is subject to the

information returns for the acquisition year. If the successor and information reporting requirements of sections 6041 and 6041A and

predecessor do not agree, or if the requirements described are not may be required to file Form 1099-MISC. For payments made by

met, the predecessor and the successor each must file Forms the fund on behalf of a claimant or transferor, the fund is subject to

1097, 1098, 1099, 3921, 3922, 5498, and W-2G for their own these same rules and may have to file Form 1099-MISC for the

reportable amounts as they usually would. For more information payment to a third party. For information reporting purposes, a

and the rules that apply to filing combined Forms 1042-S, Foreign payment made by the fund on behalf of a claimant or transferor is

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Gen. Instr. for Certain Info. Returns (2011)

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considered a distribution to the claimant or transferor and is also

•

Schedule K-1 of Forms 1065 or 1065-B reporting distributive

subject to information reporting requirements. shares to members of a partnership.

•

Schedule K-1 of Form 1041 reporting distributions to

The same filing requirements, exceptions, and thresholds may

beneficiaries of trusts or estates.

apply to qualified settlement funds as apply to any other payer.

•

Schedule K-1 of Form 1120-S reporting distributive shares to

That is, the fund must determine the character of the payment (for

shareholders of S corporations.

example, interest, fixed and determinable income, or gross

proceeds from broker transactions) and to whom the payment is

•

Schedule K of Form 1120-IC-DISC reporting actual and

made (for example, corporation or individual).

constructive distributions to shareholders and deferred DISC

income.

For more information, see Regulations section 1.468B-2(l). Also,

•

Schedule Q of Form 1066 reporting income from a real estate

see Treasury Decision (TD) 9249, 2006-10 I.R.B. 546, available at

mortgage investment conduit (REMIC) to a residual interest holder.

www.irs.gov/irb/2006-10_IRB/ar05.html. TD 9249 relates to escrow

and similar funds.

Payments to foreign persons. See the Instructions for Form

C. When To File

1042-S, relating to U.S. source income of foreign persons, for

reporting requirements relating to payments to foreign persons.

File Forms 1097, 1098, 1099, 3921, 3922, or W-2G on paper by

February 28, 2012, or April 2, 2012, if filing electronically. Also file

Widely held fixed investment trusts (WHFITs). Trustees and

Form 1096 with paper forms. File Form 1096 with Forms 5498,

middlemen of WHFITs are required to report all items of gross

5498-ESA, and 5498-SA by May 31, 2012.

income and proceeds on the appropriate Form 1099. For the

definition of a WHFIT, see Regulations section 1.671-5(b)(22). A

You will meet the requirement to file if the form is properly

tax information statement that includes the information provided to

addressed and mailed on or before the due date. If the regular due

the IRS on Forms 1099, as well as additional information identified

date falls on a Saturday, Sunday, or legal holiday, file by the next

in Regulations section 1.671-5(e), must be furnished to trust

business day. A business day is any day that is not a Saturday,

interest holders (TIHs).

Sunday, or legal holiday. See part M on page 8 about providing

Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G or

Items of gross income (including OID) attributable to the TIH for

statements to recipients.

the calendar year including all amounts of income attributable to

selling, purchasing, or redeeming of a trust holder’s interest in the

Private delivery services. You can use certain private delivery

WHFIT must be reported. Items of income that are required to be

services designated by the IRS to meet the “timely mailing as timely

reported including non pro-rata partial principal payments, trust

filing” rule for information returns. The list includes only the

sales proceeds, redemption asset proceeds, and sales of a trust

following.

interest on a secondary market must be reported on Form 1099-B.

•

DHL Express (DHL): DHL Same Day Service.

See Regulations section 1.671-5(d).

•

Federal Express (FedEx): FedEx Priority Overnight, FedEx

Standard Overnight, FedEx 2 Day, FedEx International Priority, and

Safe harbor rules for determining the amount of an item to be

FedEx International First.

reported on Form 1099 and a tax information statement with

respect to a TIH in a non-mortgage WHFIT (NMWHFIT) and a

•

United Parcel Service (UPS): UPS Next Day Air, UPS Next Day

widely held mortgage trust (WHMT) are found in Regulations

Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS

sections 1.671-5(f) and (g), respectively.

Worldwide Express Plus, and UPS Worldwide Express.

Trustees and middlemen must follow all the rules for filing Forms

The private delivery service can tell you how to get written proof

1099 with the IRS and furnishing a statement to the TIH (except as

of the mailing date.

noted below) as described in parts A through S of these

instructions. For transition year reporting, see Notice 2010-4,

Private delivery services cannot deliver items to P.O. boxes.

2010-2 I.R.B. 253, available at www.irs.gov/irb/2010-02_IRB/ar11.

You must use the U.S. Postal Service to mail any item to an

html. Trustees and middlemen should also follow the separate

IRS P.O. box address.

CAUTION

instructions for Forms 1099-B, 1099-DIV, 1099-INT, 1099-MISC,

and 1099-OID, as applicable, which may address additional income

Reporting period. Forms 1097, 1098, 1099, 3921, 3922, and

reporting requirements.

W-2G are used to report amounts received, paid, credited, donated,

transferred, or canceled in the case of Form 1099-C during the

Due date exception and other requirements for furnishing

calendar year. Forms 5498, 5498-ESA, and 5498-SA are used to

statement to TIH. The written tax information for 2011 furnished

report amounts contributed and the fair market value of an account

to the TIH is due on or before March 15, 2012. For other items of

for the calendar year.

expense and credit that must be reported to the TIH, see

Regulations section 1.671-5(c).

Extension. You can get an automatic 30-day extension of time to

file by completing Form 8809, Application for Extension of Time To

There is no reporting requirement if the TIH is an exempt

File Information Returns. The form may be submitted on paper, or

recipient unless the trustee or middleman backup withholds under

through the FIRE system either as a fill-in form or an electronic file.

section 3406. If the trustee or middleman backup withholds, then

No signature or explanation is required for the extension. However,

follow the rules in part N on page 10. An exempt recipient for this

you must file Form 8809 by the due date of the returns in order to

purpose is defined in Regulations section 1.671-5(b)(7).

get the 30-day extension. Under certain hardship conditions you

may apply for an additional 30-day extension. See the instructions

Reporting to foreign persons. Items of a WHFIT attributable

for Form 8809 for more information.

to a TIH who is not a U.S. person must be reported and amounts

withheld following the provisions of sections 1441 through 1464.

How to apply. As soon as you know that a 30-day extension of

See Form 1042-S and its separate instructions for more

time to file is needed, file Form 8809.

information.

•

If you are requesting an extension for 10 or fewer filers, follow

the instructions on Form 8809 and mail it to the address listed in

the instructions on the form or you can fax it. See the instructions

B. Other Information Returns

for Form 8809 for more information.

•

If you are requesting an extension for more than 10 filers, you

The income information you report on the following forms must not

must submit the extension request online or electronically through

be repeated on Forms 1099 or W-2G.

the FIRE system. You are encouraged to submit requests for 10 or

•

Form W-2, Wage and Tax Statement, reporting wages and other

fewer filers using the online fill-in form. See Pub. 1220, Part B, for

employee compensation.

more information on filing online or electronically.

•

Forms 1042-S and 1000 reporting income to foreign persons.

•

Form 2439 reporting undistributed long-term capital gains of a Extension for statements to recipients. For information on

regulated investment company (RIC) or real estate investment trust requesting an extension of time to furnish statements to recipients,

(REIT). see Extension on page 10.

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Gen. Instr. for Certain Info. Returns (2011)

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Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G, or

acceptable substitute statements to recipients issued by a service

D. Where To File

bureau or agent should show the same payers name as shown on

the information returns filed with the IRS.

Use the 3-line address for your state found below for mailing

For information about the election to report and deposit backup

information returns.

withholding under the agents TIN and how to prepare forms if the

CAUTION

election is made, see Rev. Proc. 84-33, 1984-1 C.B. 502, and the

Send all information returns filed on paper to the following:

Instructions for Form 945.

Keeping copies. Generally, keep copies of information returns

If your principal business,

you filed with the IRS or have the ability to reconstruct the data for

office or agency, or legal

at least 3 years, 4 years for Form 1099-C, from the due date of the

Use the following address

residence in the case of an

returns. Keep copies of information returns for 4 years if backup

individual, is located in

withholding was imposed.

Shipping and mailing. Send the forms to the IRS in a flat mailing

(not folded). If you are sending many forms, you may send them in

conveniently sized packages. On each package, write your name,

Alabama, Arizona, Arkansas,

number the packages consecutively, and place Form 1096 in

Connecticut, Delaware, Florida,

package number one. Postal regulations require forms and

Georgia, Kentucky, Louisiana,

packages to be sent by First-Class Mail.

Maine, Massachusetts,

Department of the Treasury

Mississippi, New Hampshire,

Internal Revenue Service Center

New Jersey, New Mexico, New

Austin, TX 73301

F. Electronic Reporting

York, North Carolina, Ohio,

Pennsylvania, Rhode Island,

Electronic reporting may be required for filing all information returns

Texas, Vermont, Virginia, West

discussed in these instructions (see Who must file electronically,

Virginia

below). Different types of payments, such as interest, dividends,

and rents, may be reported in the same submission.

Alaska, California, Colorado,

Pub. 1220 provides the procedures for reporting electronically

and is updated annually. Pub. 1220 is available at IRS.gov.

District of Columbia, Hawaii,

Idaho, Illinois, Indiana, Iowa,

You can file electronically through the Filing Information

Kansas, Maryland, Michigan,

Returns Electronically System (FIRE System); however, you

Department of the Treasury

Minnesota, Missouri, Montana,

must have software that can produce a file in the proper

Internal Revenue Service Center

Nebraska, Nevada, North

format according to Pub. 1220. The FIRE System does not provide

Kansas City, MO 64999

Dakota, Oklahoma, Oregon,

a fill-in form option for information return reporting. The FIRE

South Carolina, South Dakota,

System operates 24 hours a day, 7 days a week. You may access

Tennessee, Utah, Washington,

the FIRE System via the Internet at fire.irs.gov. See Pub. 1220 for

Wisconsin, Wyoming

more information.

Due dates. File Forms 1097, 1098, 1099, 3921, 3922, or W-2G

electronically through the FIRE System by April 2, 2012. File Forms

If your legal residence or principal place of business or principal

5498, 5498-ESA, or 5498-SA by May 31, 2012. See part M on page

office or agency is outside the United States, file with the

8 about providing Forms 1097, 1098, 1099, 3921, 3922, 5498, and

Department of the Treasury, Internal Revenue Service Center,

W-2G or statements to recipients.

Austin, TX 73301.

Extension of time to file. For information about requesting an

State and local tax departments. Contact the applicable state

extension of time to file, see Extension on page 3.

and local tax department as necessary for reporting requirements

and where to file.

If you file electronically, do not file the same returns on

paper.

CAUTION

E. Filing Returns With the IRS

Who must file electronically. If you are required to file 250 or

The IRS strongly encourages the quality review of data before filing

more information returns, you must file electronically. The

to prevent erroneous notices from being mailed to payees (or

250-or-more requirement applies separately to each type of form.

others for whom information is being reported).

For example, if you must file 500 Forms 1098 and 100 Forms

1099-A, you must file Forms 1098 electronically, but you are not

If you must file any Form 1097, 1098, 1099, 3921, 3922, 5498,

required to file Forms 1099-A electronically.

or W-2G with the IRS and you are filing paper forms, you must

send a Form 1096 with each type of form as the transmittal

The electronic filing requirement does not apply if you apply for

document. You must group the forms by form number and submit

and receive a hardship waiver. See How to request a waiver from

each group with a separate Form 1096. For example, if you file

filing electronically on page 5.

Forms 1098, 1099-A, and 1099-MISC, complete one Form 1096 to

The IRS encourages you to file electronically even though

transmit Forms 1098, another for Forms 1099-A, and a third for

you are filing fewer than 250 returns.

Forms 1099-MISC. Specific instructions for completing Form 1096

TIP

are included on the form. Also, see Transmitters, paying agents,

etc., below. For information about filing corrected paper returns,

Filing requirement applies separately to originals and

see part H on page 5.

corrections. The electronic filing requirements apply separately to

original returns and corrected returns. Originals and corrections are

See Pub. 1179 for specifications for private printing of substitute

not aggregated to determine whether you are required to file

information returns. You may not request special consideration.

electronically. For example, if you file 400 Forms 1098

Only forms that conform to the official form and the specifications in

electronically and you are making 75 corrections, your corrections

Pub. 1179 are acceptable for filing with the IRS.

can be filed on paper because the number of corrections for Form

Transmitters, paying agents, etc. A transmitter, service bureau,

1098 is less than the 250 filing requirement. However, if you were

paying agent, or disbursing agent (hereafter referred to as  agent)

filing 250 or more Form 1098 corrections, they would have to be

may sign Form 1096 on behalf of any person required to file

filed electronically.

(hereafter referred to as  payer) if the conditions in 1 and 2 below

Reporting incorrect payer name and/or TIN. If a payer

are met.

discovers an error in reporting the payer (not recipient) name and/

1. The agent has the authority to sign the form under an agency

or TIN, write a letter containing the following information:

agreement (oral, written, or implied) that is valid under state law

1. Name and address of the payer

and

2. Type of error (including the incorrect payer name/TIN that

2. The agent signs the form and adds the caption  For: (Name

was reported)

of payer).

3. Tax year

Signing of the form by an authorized agent on behalf of the 4. Payer TIN

payer does not relieve the payer of the liability for penalties for not 5. Transmitter Control Code (TCC)

filing a correct, complete, and timely Form 1096 and accompanying 6. Type of return

returns. 7. Number of payees

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Gen. Instr. for Certain Info. Returns (2011)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

8. Filing method (paper or electronic) 5498 must be prepared in accordance with the following

9. Was federal income tax withheld? instructions. If these instructions are not followed, you may be

subject to a penalty for each incorrectly filed document. See part O

Send the letter to Internal Revenue Service, Information Returns

on page 11.

Branch, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV

1. Do not cut or separate Copies A of the forms that are printed

25430.

two or three to a sheet (except Forms W-2G and 1098-C).

If a payer realizes duplicate reporting or a large percentage of

Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are

incorrect information has been filed, contact the information

printed two or three to an 8 x 11 inch sheet. Form 1096 is printed

reporting customer service site at 1-866-455-7438 for further

one to an 8 x 11 inch sheet. These forms must be submitted to the

instructions.

IRS on the 8 x 11 inch sheet. If at least one form on the page is

How to get approval to file electronically. File Form 4419,

correctly completed, you must submit the entire page. Forms W-2G

Application for Filing Information Returns Electronically, at least 30

may be separated and submitted as single forms. Send the forms

days before the due date of the returns. File Form 4419 for all types

to the IRS in a flat mailing (not folded).

of returns that will be filed electronically. See Form 4419 for more

2. No photocopies of any forms are acceptable. See How To

information. Once you have received approval, you need not

Get Forms, Publications, and Other Assistance on page 14.

reapply each year. The IRS will provide a written reply to the

3. Do not staple, tear, or tape any of these forms. It will interfere

applicant and further instructions at the time of approval, usually

with the IRS’ ability to scan the documents.

within 30 days.

4. Pinfeed holes on the form are not acceptable. Pinfeed strips

How to request a waiver from filing electronically. To receive a

outside the 8 x 11 inch area must be removed before submission,

waiver from the required filing of information returns electronically,

without tearing or ripping the form. Substitute forms prepared in

submit Form 8508, Request for Waiver From Filing Information

continuous or strip form must be burst and stripped to conform to

Returns Electronically, at least 45 days before the due date of the

the size specified for a single sheet (8 x 11 inches) before they are

returns. You cannot apply for a waiver for more than 1 tax year at a

filed with the IRS.

time. If you need a waiver for more than 1 tax year, you must

5. Do not change the title of any box on any form. Do not use a

reapply at the appropriate time each year.

form to report information that is not properly reportable on that

form. If you are unsure of where to report the data, call the

If a waiver for original returns is approved, any corrections for

information reporting call site at 1-866-455-7438 (toll free).

the same types of returns will be covered under the waiver.

6. Report information only in the appropriate boxes provided on

However, if you submit original returns electronically but you want

the forms. Make only one entry in each box unless otherwise

to submit your corrections on paper, a waiver must be approved for

indicated in the form’s specific instructions.

the corrections if you must file 250 or more corrections.

7. Do not submit any copy other than Copy A to the IRS.

If you receive an approved waiver, do not send a copy of it to

8. Do not use prior year forms unless you are reporting prior

the service center where you file your paper returns. Keep the

year information. Do not use subsequent year forms for the current

waiver for your records only.

year. Because forms are scanned, you must use the current year

Penalty. If you are required to file electronically but fail to do so,

form to report current year information.

and you do not have an approved waiver, you may be subject to a

9. Use the official forms or substitute forms that meet the

penalty of up to $100 per return for failure to file electronically

specifications in Pub. 1179. If you submit substitute forms that do

unless you establish reasonable cause. However, you can file up to

not meet the current specifications and that are not scannable, you

250 returns on paper; those returns will not be subject to a penalty

may be subject to a penalty for each return for improper format.

for failure to file electronically. See part O on page 11.

See part O on page 11.

The penalty applies separately to original returns and corrected

10. Do not use dollar signs ($) (they are preprinted on the

returns. See Filing requirement applies separately to originals and

forms), ampersands (&), asterisks (*), commas (,), or other special

corrections on page 4.

characters in money amount boxes.

11. Do not use apostrophes (’), asterisks (*), or other special

characters on the payee name line.

G. Paper Document Reporting

Common errors. Be sure to check your returns to prevent the

If you are required to file 250 or more information returns, see part

following common errors.

F on page 4.

1. Duplicate filing. Do not send the same information to the IRS

Follow these guidelines.

more than once. Also see Multiple filings on this page.

1. Although handwritten forms are acceptable, they must be

2. Filer’s name, address, and TIN are not the same on Form

completely legible and accurate to avoid processing errors.

1096 and the attached Forms 1097, 1098, 1099, 3921, 3922, 5498,

Handwritten forms often result in name/TIN mismatches. Use block

or W-2G.

print, not script characters. If you have a small number of forms,

3. Decimal point to show dollars and cents omitted. For

consider contacting an IRS business partner who may be able to

example, 1230.00 is correct, not 1230.

prepare them with little or no cost to you. See 5, below, for details.

4. Two or more types of returns submitted with one Form 1096

Type entries using black ink in 12-point Courier font. Copy A is read

(for example, Forms 1099-INT and 1099-MISC with one Form

by machine and must be typed clearly using no corrections in the

1096). You must submit a separate Form 1096 with each type of

data entry fields. Data must be printed in the middle of the blocks,

return.

well separated from other printing and guidelines. Entries

completed by hand, or using script, italic, or proportional spaced

fonts, or in colors other than black, cannot be read correctly by

machine. Make all dollar entries without the dollar sign, but include

H. Corrected Returns on Paper Forms

the decimal point (00000.00). Show the cents portion of the money

amounts. If a box does not apply, leave it blank. To file corrections for electronically filed forms, see part F

2. Do not enter 0 (zero) or “None” in money amount boxes on page 4 and Pub. 1220.

when no entry is required. Leave the boxes blank unless the

CAUTION

instructions specifically require that you enter a 0 (zero). For

If you filed a return with the IRS and later discover you made an

example, in some cases, you must enter 0 (zero) to make

error on it, you must:

corrections. See part H on this page.

•

Correct it as soon as possible and file Copy A and Form 1096

3. Do not enter number signs (#)—RT 2, not Rt. #2.

with your Internal Revenue Service Center (see part D on page 4).

4. Send the entire page of Copy A of your information returns

•

Furnish statements to recipients showing the correction.

with Form 1096 to the IRS even if some of the forms are blank or

When making a correction, complete all information (see Filing

void. Do not use staples on any forms.

corrected returns on paper forms on page 6).

5. To locate an IRS business partner who may be able to offer

•

Do not cut or separate forms that are two or three to a page.

low-cost or even free filing of certain forms, enter e-file for Business

Submit the entire page even if only one of the forms on the page is

Partners in the Search box on IRS.gov.

completed.

•

Do not staple the forms to Form 1096.

Multiple filings. If, after you file Forms 1097, 1098, 1099, 3921,

•

Do not send corrected returns to the IRS if you are correcting

3922, 5498, or W-2G, you discover additional forms that are

state or local information only. Contact the state or local tax

required to be filed, file these forms with a new Form 1096. Do not

department for help with this type of correction.

include copies or information from previously filed returns.

Required format. Because paper forms are scanned, all Forms To correct payer information, see Reporting incorrect payer

1096 and Copies A of Forms 1097, 1098, 1099, 3921, 3922, and name and/or TIN on page 4.

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Form 1096. Use a separate Form 1096 for each type of return you bankruptcy is closed, dismissed, or converted, so that any

are correcting. For the same type of return, you may use one Form subsequent information returns will be filed with the correct name

1096 for both originals and corrections. You do not need to correct and EIN. Different rules apply if the bankruptcy is converted to

a previously filed Form 1096. Chapter 7, 12, or 13 of the Bankruptcy Code. For additional

guidance, see Notice 2006-83, 2006-40 I.R.B. 596, available at

CORRECTED checkbox. Enter an “X” in the corrected checkbox

www.irs.gov/irb/2006-40_IRB/ar12.html.

only when correcting a form previously filed with the IRS or

furnished to the recipient. Certain errors require two returns to

TINs. TINs are used to associate and verify amounts you report to

make the correction. See Filing corrected returns on paper forms

the IRS with corresponding amounts on tax returns. Therefore, it is

below to determine when to mark the “CORRECTED” checkbox.

important that you furnish correct names, social security numbers

(SSNs), individual taxpayer identification numbers (ITINs),

Account number. If the account number was provided on the

employer identification numbers (EINs), or adoption taxpayer

original return, the same account number must be included on both

identification numbers (ATINs) for recipients on the forms sent to

the original and corrected returns to properly identify and process

the IRS.

the correction. If the account number was not provided on the

original return, do not include it on the corrected return. See part L

Requesting a recipient’s TIN. If the recipient is a U.S. person

on page 8.

(including a U.S. resident alien), the IRS suggests that you request

the recipient complete Form W-9, Request for Taxpayer

Recipient’s statement. You may enter a date next to the

Identification Number and Certification, or Form W-9S, Request for

“CORRECTED” checkbox. This will help the recipient in the case of

Student’s or Borrower’s Taxpayer Identification Number and

multiple corrections.

Certification, if appropriate. See the Instructions for the Requester

Filing corrected returns on paper forms. The error charts on

of Form W-9 for more information on how to request a TIN.

page 7 give step-by-step instructions for filing corrected returns for

the most frequently made errors. They are grouped under Error

If the recipient is a foreign person, the IRS suggests that you

Type 1 or 2. Correction of errors may require the submission of

request the recipient complete the appropriate Form W-8. See the

more than one return. Be sure to read and follow the steps given.

Instructions for the Requester of Forms W-8BEN, W-8ECI,

W-8EXP, and W-8IMY.

If you fail to file correct information returns or furnish a

correct payee statement, you may be subject to a penalty.

U.S. resident aliens who rely on a “saving clause” of a tax

See part O on page 11. Regulations section 301.6724-1

CAUTION

treaty are to complete Form W-9, not Form W-8BEN. See

(relating to information return penalties) does not require you to file

Pub. 515, Withholding of Tax on Nonresident Aliens and

CAUTION

corrected returns for missing or incorrect TINs if you meet the

Foreign Entities, and Pub. 519, U.S. Tax Guide for Aliens.

reasonable cause criteria. You are merely required to include the

You may be subject to a penalty for an incorrect or missing TIN

correct TIN on the next original return you are required to file.

on an information return. See part O on page 11. You are required

In addition, even if you meet the reasonable cause criteria, the

to maintain the confidentiality of information obtained on a Form

IRS encourages you to file corrections for incorrect or missing TINs

W-9/W-9S relating to the taxpayer’s identity (including SSNs, EINs,

so that the IRS can update the payees’ records.

ITINs, and ATINs), and you may use such information only to

comply with the tax laws.

If the recipient does not provide a TIN, leave the box for the

I. Void Returns

recipient’s TIN blank on the Form 1097, 1098, 1099, 3921,

An “X” in the “VOID” box at the top of the form will not correct a

3922, 5498, or W-2G. Only one recipient TIN can be

TIP

previously filed return. See part H on page 5 for instructions for

entered on the form. Backup withholding may apply; see part N on

making corrections.

page 10.

VOID box. If a completed or partially completed Form 1097, 1098,

The TIN for individual recipients of information returns is the

1099, 3921, 3922, or 5498 is incorrect and you want to void it

SSN, ITIN, or ATIN. See the information about sole proprietors on

before submission to the IRS, enter an “X” in the “VOID” box at the

this page. For other recipients, including corporations, partnerships,

top of the form. For example, if you make an error while typing or

and estates, the TIN is the EIN. Income reportable after the death

printing a form, you should void it. The return will then be

of an individual must reflect the TIN of the payee, that is, of the

disregarded during processing by the IRS. Go to the next form on

estate or of the surviving joint owner. For more information, see

the page, or to another page, and enter the correct information; but

Personal Representative in Pub. 559, Survivors, Executors, and

do not mark the “CORRECTED” box. Do not cut or separate the

Administrators. For LLCs, see the information on LLC on this page.

forms that are two or three to a page. Submit the entire page even

SSNs, ITINs, and ATINs have nine digits separated by two

if only one of the forms on the page is a good return.

hyphens (000-00-0000), and EINs have nine digits separated by

only one hyphen (00-0000000).

Electronic submission of Forms W-9. Requesters may establish

J. Recipient Names and Taxpayer

a system for payees and payees’ agents to submit Forms W-9

Identification Numbers (TINs)

electronically, including by fax. A requester is anyone required to

file an information return. A payee is anyone required to provide a

Recipient name. Show the full name and address in the section

TIN to the requester.

provided on the information return. If payments have been made to

more than one recipient or the account is in more than one name,

Payee’s agent. A payee’s agent can be an investment advisor

show on the first name line the name of the recipient whose TIN is

(corporation, partnership, or individual) or an introducing broker. An

first shown on the return. You may show the names of any other

investment advisor must be registered with the Securities and

individual recipients in the area below the first line, if desired. Form

Exchange Commission (SEC) under the Investment Advisers Act of

W-2G filers, see the Instructions for Forms W-2G and 5754.

1940. The introducing broker is a broker-dealer that is regulated by

the SEC and the National Association of Securities Dealers, Inc.,

Sole proprietors. You must show the individual’s name on the

and that is not a payer. Except for a broker who acts as a payee’s

first name line; on the second name line, you may enter the “doing

agent for “readily tradable instruments,” the advisor or broker must

business as (DBA)” name. You may not enter only the DBA name.

show in writing to the payer that the payee authorized the advisor

For the TIN, enter either the individual’s SSN or the EIN of the

or broker to transmit the Form W-9 to the payer.

business (sole proprietorship). The IRS prefers that you enter the

SSN.

Generally, the electronic system must:

Limited liability company (LLC). For a single-member LLC

1. Ensure the information received is the information sent and

(including a foreign LLC with a U.S. owner) that is disregarded as

document all occasions of user access that result in the

an entity separate from its owner under Regulations section

submission.

301.7701-3, enter the individual’s name only on the first name line

2. Make reasonably certain the person accessing the system

and the LLC’s name on the second name line. For the TIN, enter

and submitting the form is the person identified on Form W-9.

the individual’s SSN (or EIN, if applicable). If the LLC is a

3. Provide the same information as the paper Form W-9.

corporation, partnership, etc., enter the entity’s EIN.

4. Be able to supply a hard copy of the electronic Form W-9 if

Bankruptcy estate. If an individual (the debtor) for whom you the IRS requests it.

are required to file an information return is in Chapter 11 5. Require as the final entry in the submission an electronic

bankruptcy, and the debtor notified you of the bankruptcy estate’s signature by the payee whose name is on Form W-9 that

EIN, report post-petition gross income, gross proceeds, or other authenticates and verifies the submission. The electronic signature

reportable payments on the applicable information return using the must be under penalties of perjury and the perjury statement must

estate’s name and EIN. The debtor should notify you when the contain the language of the paper Form W-9.

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Filing Corrected Returns on Paper Forms

Identify the correction needed based on Error Type 1 or 2; then follow the steps to make the corrections and file the form(s). Also see Part

H on page 5.

Error Type 1 Correction

Incorrect money amount(s), code, or A. Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G

checkbox,

1. Prepare a new information return.

2. Enter an “X” in the “CORRECTED” box (and date (optional)) at the top of the

Incorrect address,

form.

3. Correct any recipient information such as money amounts and address. Report

Incorrect payee name,

other information as per original return.

A return was filed when one should B. Form 1096

not have been filed.

1. Prepare a new transmittal Form 1096.

2. Provide all requested information on the form as it applies to Part A, 1 and 2.

These errors require only one return to

3. File Form 1096 and Copy A of the return with the appropriate service center.

make the correction.

4. Do not include a copy of the original return that was filed incorrectly.

Caution: If you must correct a TIN and/or

a name and address, follow the

instructions under Error Type 2.

Error Type 2 Correction

No payee TIN (SSN, EIN, QI-EIN, or Step 1. Identify incorrect return

1. Prepare a new information return.

ITIN), submitted.

2. Enter an “X” in the “CORRECTED” box (and date

(optional)) at the top of the form.

Incorrect payee TIN,

3. Enter the payer, recipient, and account number

information exactly as it appeared on the original

Incorrect name and address,

incorrect return; however, enter 0 (zero) for all money

amounts.

Original return filed using wrong type Step 2. Report correct information. A. Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G

of return (for example, a Form

1. Prepare a new information return.

1099-DIV was filed when a Form

2. Do not enter an “X” in the “CORRECTED” box at

1099-INT should have been filed).

the top of the form. Prepare the new return as though it is

an original.

Two separate returns are required to

3. Include all the correct information on the form

make the correction properly. Follow all

including the correct TIN, name, and address.

instructions for both Steps 1 and 2.

B. Form 1096

1. Prepare a new transmittal Form 1096.

2. Enter the words “Filed To Correct TIN,” “Filed To

Correct Name and Address,” or “Filed To Correct Return”

in the bottom margin of the form.

3. Provide all requested information on the form as it

applies to the returns prepared in Steps 1 and 2.

4. File Form 1096 and Copy A of the return with the

appropriate service center.

5. Do not include a copy of the original return that

was filed incorrectly.

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Gen. Instr. for Certain Info. Returns (2011)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

For Forms W-9 that are not required to be signed, the substitute is any statement other than Copy B of the official form.

electronic system need not provide for an electronic You may develop them yourself or buy them from a private printer.

signature or a perjury statement. However, the substitutes must comply with the format and content

TIP

requirements specified in Pub. 1179 that is available on IRS.gov.

Additional requirements may apply. See Announcement 98-27

Telephone number. You are required to include the telephone

that is available on page 30 of Internal Revenue Bulletin 1998-15 at

number of a person to contact on the following statements to

www.irs.gov/pub/irs-irbs/irb98-15.pdf and Announcement 2001-91,

recipients: W-2G, 1097-BTC, 1098, 1098-C, 1098-E, 1098-T,

which is available on page 221 of Internal Revenue Bulletin

1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding

2001-36 at www.irs.gov/pub/irs-irbs/irb01-36.pdf.

state and local income tax refunds), 1099-H, 1099-INT, 1099-K,

Electronic submission of Forms W-9S. See the Instructions for

1099-LTC, 1099-MISC (excluding fishing boat proceeds),

Forms 1098-E and 1098-T.

1099-OID, 1099-PATR, 1099-Q, and 1099-S. You may include the

telephone number in any conspicuous place on the statements.

This number must provide direct access to an individual who can

K. Filer’s Name, Identification Number,

answer questions about the statement. Although not required, if you

report on other Forms 1099 and 5498, you are encouraged to

and Address

furnish telephone numbers.

The TIN for filers of information returns, including sole proprietors

Rules for furnishing statements. Different rules apply to

and nominees/middlemen, is the EIN. However, sole proprietors

furnishing statements to recipients depending on the type of

and nominees/middlemen who are not otherwise required to have

payment (or other information) you are reporting and the form you

an EIN should use their SSNs. A sole proprietor is not required to

are filing.

have an EIN unless he or she has a Keogh plan or must file excise

or employment tax returns. See Pub. 583, Starting a Business and

If you are reporting a payment that includes noncash

Keeping Records.

property, show the fair market value of the property at the

The filer’s name and TIN should be consistent with the name

time of payment. Although, generally, you are not required

TIP

and TIN used on the filer’s other tax returns. The name of the filer’s

to report payments smaller than the minimum described for a form,

paying agent or service bureau must not be used in place of the

you may prefer, for economy and your own convenience, to file

name of the filer.

Copies A for all payments. The IRS encourages this.

For a single-member LLC (including a foreign LLC with a U.S.

Report the type of payment information as described next for:

owner) that is disregarded as an entity separate from its owner

(a) Dividend, interest, and royalty payments; (b) Real estate

under Regulations section 301.7701-3, enter the individual’s name

transactions; and (c) Other information.

only on the first name line and the LLC’s name on the second name

Dividend, interest, and royalty payments. For payments of

line. For the TIN, enter the individual’s SSN (or EIN, if applicable). If

dividends under section 6042 (reported on Form 1099-DIV),

the LLC is a corporation, partnership, etc., enter the entity’s EIN.

patronage dividends under section 6044 (reported on Form

If you do not have an EIN, you may apply for one online. Go to

1099-PATR), interest (including original issue discount and

IRS.gov and under Online Services click on Apply for an Employer

tax-exempt interest) under section 6049 (reported on Form

Identification Number (EIN) Online. You may also apply by calling

1099-INT or 1099-OID), or royalties under section 6050N (reported

1-800-829-4933 or by faxing or mailing Form SS-4, Application for

on Form 1099-MISC or 1099-S), you are required to furnish an

Employer Identification Number, to the IRS. See the Instructions for

official IRS Form 1099 or an acceptable substitute Form 1099 to a

Form SS-4 for more information.

recipient either in person, by First-Class Mail to the recipient’s last

known address, or electronically (see Electronic recipient

statements on page 9). Statements may be sent by intraoffice mail

if you use intraoffice mail to send account information and other

L. Account Number Box on Forms

correspondence to the recipient.

Use the account number box on Forms 1097, 1098, 1099, 3921,

Statement mailing requirements for Forms 1099-DIV,

3922, and 5498 for an account number designation. The account

1099-INT, 1099-OID, and 1099-PATR, and forms reporting

number is required if you have multiple accounts for a recipient for

royalties only. The following statement mailing requirements

whom you are filing more than one information return of the same

apply only to Forms 1099-DIV (except for section 404(k) dividends),

type. Additionally, the IRS encourages you to include the recipient’s

1099-INT (except for interest reportable in the course of your trade

account number on paper forms if your system of records uses the

or business under section 6041), 1099-OID, 1099-PATR, and

account number rather than the name or TIN for identification

timber royalties reported under section 6050N (on Form 1099-MISC

purposes. Also, the IRS will include the account number in future

or 1099-S). The mailing must contain the official IRS Form 1099 or

notices to you about backup withholding. See Pub. 1220 if you are

an acceptable substitute and may also contain the following

filing electronically.

enclosures: (a) Form W-2, applicable Form W-8, Form W-9, or

The account number may be a checking account number,

other Forms W-2G, 1097, 1098, 1099, 3921, 3922, and 5498

savings account number, serial number, or any other number you

statements; (b) a check from the account being reported; (c) a letter

assign to the payee that is unique and will distinguish the specific

explaining why no check is enclosed; (d) a statement of the

account. This number must not appear anywhere else on the form,

person’s account shown on Forms 1097, 1098, 1099, 3921, 3922,

and this box may not be used for any other item unless the

or 5498; and (e) a letter explaining the tax consequences of the

separate instructions indicate otherwise. Using unique account

information shown on the recipient statement.

numbers ensures that corrected information returns will be

A statement of the person’s account (year-end account

processed accurately.

summary) that you are permitted to enclose in a statement mailing

If you are using window envelopes to mail statements to

may include information similar to the following: (a) the part of a

recipients and using reduced rate mail, be sure the account number

mutual fund distribution that is interest on U.S. Treasury

does not appear in the window. The Postal Service may not accept

obligations; (b) accrued interest expense on the purchase of a debt

these for reduced rate mail.

obligation; and (c) the cost or other basis of securities and the gain/

loss on the sale of securities.

No additional enclosures, such as advertising, promotional

M. Statements to Recipients (Borrowers,

material, or a quarterly or annual report, are permitted. Even a

sentence or two on the year-end statement describing new services

Debtors, Donors, Insureds, Participants,

offered by the payer is not permitted. Logos are permitted on the

Payers/Borrowers, Policyholders,

envelope and on any nontax enclosures. See Notice 96-62 which is

available on page 8 of Internal Revenue Bulletin 1996-49 at www.

Students, Transferors, or Winners on

irs.gov/pub/irs-irbs/irb96-49.pdf.

Certain Forms)

A recipient statement may be perforated to a check or to a

statement of the recipient’s specific account. The check or account

If you are required to file Forms 1097, 1098, 1099, 3921, 3922,

statement to which the recipient statement is perforated must

5498, or W-2G, you must also furnish statements to recipients

contain, in bold and conspicuous type, the legend “Important Tax

containing the information furnished to the IRS and, in some cases,

Return Document Attached.”

additional information. Be sure that the statements you provide to

recipients are clear and legible.

The legend “Important Tax Return Document Enclosed” must

Substitute statements. If you are not using the official IRS form appear in a bold and conspicuous manner on the outside of the

to furnish statements to recipients, see Pub. 1179 for specific rules envelope and on each letter explaining why no check is enclosed,

about providing “substitute” statements to recipients. Generally, a or on each check or account statement that is not perforated to the

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recipient statement. The legend is not required on any tax form, tax sure that all copies of the forms are legible. See Pub. 1179 for

statement, or permitted letter of tax consequences included in a certain “composite” statements that are permitted.

statement mailing. Further, you need not pluralize the word

When to furnish forms or statements. Generally, you must

“document” in the legend simply because more than one recipient

furnish Forms 1098, 1099, 3921, 3922, and W-2G information by

statement is enclosed.

January 31, 2012. Forms 1099-B, 1099-S, and 1099-MISC (only if

you are reporting payments in boxes 8 or 14) must be furnished by

If you provide Forms 1097, 1098, 1099, 3921, 3922, 5498,

February 15, 2012. This also applies to statements furnished as

or W-2G recipient statements in a “separate mailing” that

part of a consolidated reporting statement. See T.D. 9504, 2010-47

contains only these statements, Forms W-8 and W-9, and a

TIP

I.R.B. 670, available at www.irs.gov/irb/2010-47_IRB/ar08.html.

letter explaining the tax consequences of the information shown on

However, you may issue them earlier in some situations, as

a recipient statement included in the envelope, you are not required

provided by the regulations. For example, you may furnish Form

to include the legend “Important Tax Return Document Enclosed”

1099-INT to the recipient on redemption of U.S. Savings Bonds at

on the envelope.

the time of redemption. Brokers and barter exchanges may furnish

Substitute forms. You may furnish to the recipient Copy B of

Form 1099-B anytime but not later than February 15, 2012.

the official IRS form, or you may use substitute Forms 1099-DIV,

Furnish Form 1097-BTC to the recipient on or before the 15th

1099-INT, 1099-OID, or 1099-PATR, if they contain the same

day of the second calendar month after the close of the calendar

language as the official IRS forms and they comply with the rules in

quarter. This applies to a tax credit bond held on a credit allowance

Pub. 1179, relating to substitute Forms 1099. Applicable box titles

date, including the date the bond was redeemed or matured. For

and numbers must be clearly identified, using the same wording

example, first calendar quarter Form 1097-BTC is required to be

and numbering as the official IRS form. For information on

furnished by May 15; second calendar quarter Form 1097-BTC is

substitute Forms 1099-MISC, see Other information below. For

required to be furnished by August 15; third calendar quarter Form

Forms 1099-S, see Real estate transactions below.

1097-BTC is required to be furnished by November 15; and fourth

All substitute statements to recipients must contain the tax

calendar quarter Form 1097-BTC is required to be furnished by

year, form number, and form name prominently displayed

February 15 of the following year. For more information, see the

together in one area of the statement. For example, they

TIP

Instructions for Form 1097-BTC.

could be shown in the upper right part of the statement.

Donee organizations required to issue Form 1098-C must

If you are using substitutes, the IRS encourages you to use

furnish the acknowledgment to a donor within 30 days of the sale of

boxes so that the substitute has the appearance of a form. The

the vehicle (if it is sold without material improvements or significant

substitute form must contain the applicable instructions as on the

intervening use) or within 30 days of the contribution.

front and back of Copy B (in the case of Form 1099-R, Copies B, C,

Trustees or issuers of traditional IRAs must furnish participants

and 2) of the official IRS form. See Pub. 1179 for additional

with a statement of the value of the participant’s account, and RMD

requirements and certain “composite” statements that are

if applicable, by January 31, 2012. The fair market value of SEP

permitted.

IRAs must also be furnished to the participant by January 31, 2012.

Real estate transactions. You must furnish a statement to the

Traditional IRA, Roth IRA, SEP, or SIMPLE contribution information

transferor containing the same information reported to the IRS on

must be furnished to the participant by May 31, 2012. However,

Form 1099-S. You may use Copy B of the official IRS Form 1099-S

Coverdell ESA contribution information must be furnished to the

or a substitute form that complies with Pub. 1179 and Regulations

beneficiary by April 30, 2012.

section 1.6045-4(m). You may use a Settlement Statement (under

Trustees of a SIMPLE must furnish a statement of the account

the Real Estate Settlement Procedures Act (RESPA)) as the written

balance and the account activity by January 31, 2012.

statement if it is conformed by including on the statement the

legend shown on Form 1099-S and by designating which Trustees and middlemen of a WHFIT must furnish the required

information is reported to the IRS on Form 1099-S. You may furnish statement by March 15, 2012.

the statement to the transferor in person, by mail, or electronically.

For real estate transactions, you may furnish the statement to

Furnish the statement at or after closing but by February 15 of the

the transferor at closing or by mail on or before February 15, 2012.

following year.

Filers of Form 1099-G who report state or local income tax

The statement mailing requirements explained on page 8 do not

refunds, credits, or offsets must furnish the statements to recipients

apply to statements to transferors for proceeds from real estate

by January 31, 2012.

transactions reported on Form 1099-S. However, the statement

Filers of Form 5498-SA who furnish a statement of FMV of the

mailing requirements do apply to statements to transferors for

account to the participant by January 31, 2012, with no reportable

timber royalties reportable under section 6050N on Form 1099-S.

contributions, including rollovers, made in 2011, need not furnish

Other information. Statements to recipients for Forms 1097-BTC,

another statement by May 31, 2012, to the participant to report zero

1098, 1098-C, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C,

contributions. If another statement is not furnished to the

1099-CAP, 1099-G, 1099-H, 1099-K, 1099-LTC, 1099-MISC,

participant, the statement of the FMV of the account must contain a

1099-Q, 1099-R, 1099-SA, 3921, 3922, 5498, 5498-ESA, 5498-SA,

legend designating which information is being filed with the Internal

W-2G, 1099-DIV only for section 404(k) dividends reportable under

Revenue Service.

section 6047, 1099-INT only for interest reportable in the course of

See the Guide to Information Returns on pages 15 and 16 for

your trade or business under section 6041, or 1099-S only for

the date other information returns are due to the recipient.

royalties need not be, but can be, a copy of the official paper form

filed with the IRS. If you do not use a copy of the paper form, the

You will meet the requirement to furnish the statement if it is

form number and title of your substitute must be the same as the

properly addressed and mailed, or, with respect to electronic

official IRS form. All information required to be reported must be

recipient statements, posted to a website, on or before the due

numbered and titled on your substitute in substantially the same

date. If the regular due date falls on a Saturday, Sunday, or legal

manner as on the official IRS form. However, if you are reporting a

holiday, the due date is the next business day. A business day is

payment as “Other income” in Box 3 of Form 1099-MISC, you may

any day that is not a Saturday, Sunday, or legal holiday.

substitute appropriate explanatory language for the box title. For

Electronic recipient statements. If you are required to furnish a

example, for payments of accrued wages to a beneficiary of a

written statement (Copy B or an acceptable substitute) to a

deceased employee required to be reported on Form 1099-MISC,

recipient, then you may furnish the statement electronically instead

you might change the title of Box 3 to “Beneficiary payments” or

of on paper. This includes furnishing the statement to recipients of

something similar.

Forms 1097-BTC, 1098, 1098-E, 1098-T, 1099-A, B, C, CAP, DIV,

Appropriate instructions to the recipient, similar to those on the

G, H, INT, K, LTC, MISC, OID, PATR, Q, R, S, SA, 3921, 3922,

official IRS form, must be provided to aid in the proper reporting of

5498, 5498-ESA, and 5498-SA. It also includes Form W-2G (except

the items on the recipient’s income tax return. For payments

for horse and dog racing, jai alai, sweepstakes, wagering pools,

reported on Form 1099-B, rather than furnish appropriate

and lotteries).

instructions with each Form 1099-B statement, you may furnish to

Until further guidance is issued to the contrary, Form

the recipient one set of instructions for all statements required to be

1098-C may not be furnished electronically.

furnished to a recipient in a calendar year.

CAUTION

Except for royalties reported on Form 1099-MISC, the statement

If you meet the requirements listed below, you are treated as

mailing requirements explained on page 8 do not apply to

furnishing the statement timely.

statements to recipients for information reported on the forms listed

under Other information above. You may combine the statements Consent. The recipient must consent in the affirmative and not

with other reports or financial or commercial notices, or expand have withdrawn the consent before the statement is furnished. The

them to include other information of interest to the recipient. Be consent by the recipient must be made electronically in a way that

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shows that he or she can access the statement in the electronic fails to certify, under penalties of perjury, that the TIN provided is

format in which it will be furnished. correct,

3. The IRS notifies you to impose backup withholding because

You must notify the recipient of any hardware or software

the payee furnished an incorrect TIN,

changes prior to furnishing the statement. A new consent to receive

4. For interest and dividend accounts or instruments, you are

the statement electronically is required after the new hardware or

notified that the payee is subject to backup withholding (under

software is put into service.

section 3406(a)(1)(C)), or

Prior to furnishing the statements electronically, you must

5. For interest and dividend accounts opened or instruments

provide the recipient a statement with the following statements

acquired after 1983, the payee fails to certify to you, under

prominently displayed.

penalties of perjury, that he or she is not subject to backup

•

If the recipient does not consent to receive the statement

withholding under 4 on page 11.

electronically, a paper copy will be provided.

•

The scope and duration of the consent. For example, whether

If you do not collect and pay over backup withholding from

the consent applies to every year the statement is furnished or only

affected payees as required, you may become liable for any

for the January 31 or February 15, as applicable, immediately

uncollected amount.

CAUTION

following the date of the consent.

Some payees are exempt from backup withholding. For a list of

•

How to obtain a paper copy after giving consent.

exempt payees and other information, see Form W-9 and the

•

How to withdraw the consent. The consent may be withdrawn at

separate Instructions for the Requester of Form W-9.

any time by furnishing the withdrawal in writing (electronically or on

Examples of payments to which backup withholding does not

paper) to the person whose name appears on the statement.

apply include but are not limited to:

Confirmation of the withdrawal also will be in writing (electronically

•

Wages.

or on paper).

•

Distributions from a pension, annuity, profit-sharing or stock

•

Notice of termination. The notice must state under what

bonus plan, any IRA, an owner-employee plan, or other deferred

conditions the statements will no longer be furnished to the

compensation plan.

recipient.

•

Distributions from a medical or health savings account and

•

Procedures to update the recipient’s information.

long-term care benefits.

•

A description of the hardware and software required to access,

•

Certain surrenders of life insurance contracts.

print, and retain a statement, and a date the statement will no

•

Distribution from qualified tuition programs or Coverdell ESAs.

longer be available on the website.

•

Gambling winnings if regular gambling winnings withholding is

Format, posting, and notification. Additionally, you must:

required under section 3402(q). However, if regular gambling

•

Ensure the electronic format contains all the required information

winnings withholding is not required under section 3402(q), backup

and complies with the applicable revenue procedure for substitute

withholding applies if the payee fails to furnish a TIN.

statements to recipients in Pub. 1179.

•

Real estate transactions reportable under section 6045(e).

•

Post, on or before the January 31 or February 15, as applicable,

•

Cancelled debts reportable under section 6050P.

due date, the applicable statement on a website accessible to the

•

Fish purchases for cash reportable under section 6050R.

recipient through October 15 of that year.

•

Certain payment card transactions by a qualified payment card

•

Inform the recipient, electronically or by mail, of the posting and

agent.

how to access and print the statement.

When to apply backup withholding. Generally, the period for

For more information, see Regulations section 31.6051-1. For

which the 28% should be withheld is as follows.

electronic furnishing of Forms 1098-E and 1098-T, see Regulations

1. Failure to furnish TIN in the manner required. Withhold

section 1.6050S-2. For electronic furnishing of Forms 1099-R,

on payments made until the TIN is furnished in the manner

1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see Notice

required. Special backup withholding rules may apply if the payee

2004-10, 2004-6 I.R.B. 433, available at www.irs.gov/irb/

has applied for a TIN. The payee may certify to this on Form W-9

2004-06_IRB/ar12.html. For electronic furnishing of Forms 3921

by noting “Applied For” in the TIN block and by signing the form.

and 3922, see the form instructions. For electronic furnishing of

This form then becomes an “awaiting-TIN” certificate, and the

Form 1099-K, see Regulations section 1.6050W-2(a)(2)(i).

payee has 60 days to obtain a TIN and furnish it to you. If you do

not receive a TIN from the payee within 60 days and you have not

Extension. You may request an extension of time to furnish the

already begun backup withholding, begin backup withholding and

statements to recipients by sending a letter to Internal Revenue

continue until the TIN is provided.

Service, Information Returns Branch, Attn: Extension of Time

Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV

The 60-day exemption from backup withholding applies only

25430. The letter must include (a) payer name, (b) payer TIN,

to interest and dividend payments and certain payments

made with respect to readily tradable instruments.

CAUTION

request is for providing statements to recipients, (f) reason for

Therefore, any other payment, such as nonemployee

delay, and (g) the signature of the payer or authorized agent. Your

compensation, is subject to backup withholding even if the payee

request must be postmarked by the date on which the statements

has applied for and is awaiting a TIN. For information about

are due to the recipients. If your request for an extension is

whether backup withholding applies during the 60-day period, see

approved, generally you will be granted a maximum of 30 extra

Regulations section 31.3406(g)-3.

days to furnish the recipient statements.

2. Notice from the IRS that payee’s TIN is incorrect. You

may choose to withhold on any reportable payment made to the

Requests for an extension of time to furnish recipient

account(s) subject to backup withholding after receipt of a backup

statements for more than 10 payers must be submitted

withholding notice, but you must withhold on any reportable

electronically. See Pub. 1220, Part D, Sec. 4.

CAUTION

payment made to the account more than 30 business days after

you received the notice. Stop withholding within 30 days after you

receive a certified Form W-9 (or other form that requires the payee

N. Backup Withholding

to certify under penalty of perjury).

Interest (including tax-exempt interest and exempt-interest

The IRS will furnish a notice to you, and you are required to

dividends), dividends, rents, royalties, commissions, nonemployee

promptly furnish a “B” notice, or an acceptable substitute, to

compensation, and certain other payments (including broker and

the payee. For further information, see Regulations section

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barter exchange transactions, reportable gross proceeds paid to

31.3406(d)-5 and Pub. 1281, Backup Withholding for Missing and

attorneys, and certain payments made by fishing boat operators)

Incorrect Name/TIN(s).

may be subject to backup withholding at a 28% rate. To be subject

to backup withholding, a payment must be a reportable interest If you receive two incorrect TIN notices within 3 years for the

(including tax-exempt interest and exempt-interest dividends) or a same account, follow the procedures in Regulations section

dividend payment under section 6049(a), 6042(a), or 6044 (if the 31.3406(d)-5(g) and Pub. 1281.

patronage dividend is paid in money or qualified check), or an

3. Notice from the IRS that payee is subject to backup

“other” reportable payment under section 6041, 6041A(a), 6045,

withholding due to notified payee underreporting. You may

6050A, or 6050N. If the payment is one of these reportable

choose to withhold on any reportable payment made to the

payments, backup withholding will apply if:

account(s) subject to backup withholding after receipt of the notice,

1. The payee fails to furnish his or her taxpayer identification but you must withhold on any reportable payment made to the

number (TIN) to you, account more than 30 business days after you receive the notice.

2. For interest, dividend, and broker and barter exchange The IRS will notify you in writing when to stop withholding, or the

accounts opened or instruments acquired after 1983, the payee payee may furnish you a written certification from the IRS stating

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when the withholding should stop. In most cases, the stop date will ending before the calendar year in which the information returns

be January 1 of the year following the year of the notice. were due are $5 million or less.

You must notify the payee when withholding under this

Exceptions to the penalty. The following are exceptions to the

procedure starts. For further information, see Regulations

failure to file penalty.

section 31.3406(c)-1(d).

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1. The penalty will not apply to any failure that you can show

was due to reasonable cause and not to willful neglect. In general,

4. Payee failure to certify that he or she is not subject to

you must be able to show that your failure was due to an event

backup withholding. Withhold on reportable interest and

beyond your control or due to significant mitigating factors. You

dividends until the certification has been received.

must also be able to show that you acted in a responsible manner

For exceptions to these general timing rules, see section

and took steps to avoid the failure.

3406(e).

2. An inconsequential error or omission is not considered a

failure to include correct information. An inconsequential error or

For special rules on backup withholding on gambling

omission does not prevent or hinder the IRS from processing the

winnings, see the separate Instructions for Forms W-2G and

return, from correlating the information required to be shown on the

5754.

TIP

return with the information shown on the payee’s tax return, or from

Reporting backup withholding. Report backup withholding on

otherwise putting the return to its intended use. Errors and

Form 945, Annual Return of Withheld Federal Income Tax. Also,

omissions that are never inconsequential are those related to (a) a

report backup withholding and the amount of the payment on

TIN, (b) a payee’s surname, and (c) any money amount.

Forms W-2G, 1099-B, DIV, G, INT, MISC, OID, or PATR even if the

3. De minimis rule for corrections. Even though you cannot

amount of the payment is less than the amount for which an

show reasonable cause, the penalty for failure to file correct

information return is normally required.

information returns will not apply to a certain number of returns if

Form 945. Report backup withholding, voluntary withholding on

you:

certain government payments, and withholding from gambling

a. Filed those information returns,

winnings, pensions, annuities, IRAs, military retirement, and Indian

b. Either failed to include all the information required on a return

gaming profits on Form 945. Generally, file Form 945 for 2011 by

or included incorrect information, and

January 31, 2012. For more information, including the deposit

c. Filed corrections by August 1.

requirements for Form 945, see the separate Instructions for Form

If you meet all the conditions in a, b, and c above, the penalty for

945 and Circular E, Employer’s Tax Guide (Pub. 15).

filing incorrect returns (but not for filing late) will not apply to the

Do not report on Form 945 any income tax withholding reported

greater of 10 information returns or

of 1% of the total number of

on the following forms.

information returns you are required to file for the calendar year.

•

Form W-2 including withholding on distributions to plan

participants from nonqualified plans that must be reported on Form

Intentional disregard of filing requirements. If any failure to file

941, Employer’s Quarterly Federal Tax Return.

a correct information return is due to intentional disregard of the

•

Form 1042-S must be reported on Form 1042, Annual

filing or correct information requirements, the penalty is at least

Withholding Tax Return for U.S. Source Income of Foreign

$250 per information return with no maximum penalty.

Persons.

Failure To Furnish Correct Payee Statements

Pub. 515 has more information on Form 1042 reporting,

partnership withholding on effectively connected income,

(Section 6722)

and dispositions of U.S. real property interests by a foreign

TIP

If you fail to provide correct payee statements and you cannot show

person.

reasonable cause, you may be subject to a penalty. The penalty

applies if you fail to provide the statement by January 31 (February

Additional information. For more information about backup

15 for Forms 1099-B, 1099-S, and 1099-MISC (boxes 8 and 14

withholding, see Pub. 1281.

only)) (see part M on page 8), you fail to include all information

required to be shown on the statement, or you include incorrect

information on the statement. “Payee statement” has the same

O. Penalties

meaning as “statement to recipient” as used in part M on page 8.

The following penalties generally apply to the person required to file

information returns. The penalties apply to paper filers as well as to

The amount of the penalty is based on when you furnish the

electronic filers.

correct payee statement. It is a separate penalty, and is applied in

the same manner as the penalty for failure to file correct information

For information on the penalty for failure to file

returns by the due date (Section 6721), described on this page.

electronically, see Penalty on page 5.

TIP

Exception. An inconsequential error or omission is not considered

a failure to include correct information. An inconsequential error or

Failure To File Correct Information Returns by

omission cannot reasonably be expected to prevent or hinder the

payee from timely receiving correct information and reporting it on

the Due Date (Section 6721)

his or her income tax return or from otherwise putting the statement

If you fail to file a correct information return by the due date and you

to its intended use. Errors and omissions that are never

cannot show reasonable cause, you may be subject to a penalty.

inconsequential are those relating to (a) a dollar amount, (b) a

The penalty applies if you fail to file timely, you fail to include all

significant item in a payee’s address, (c) the appropriate form for

information required to be shown on a return, or you include

the information provided (that is, whether the form is an acceptable

incorrect information on a return. The penalty also applies if you file

substitute for the official IRS form), and (d) whether the statement

on paper when you were required to file electronically, you report

was furnished in person or by “statement mailing,” when required.

an incorrect TIN or fail to report a TIN, or you fail to file paper forms

that are machine readable.

Intentional disregard of payee statement requirements. If any

failure to provide a correct payee statement is due to intentional

The amount of the penalty is based on when you file the correct

disregard of the requirements to furnish a correct payee statement,

information return. The penalty is:

the penalty is at least $250 per payee statement with no maximum

•

$30 per information return if you correctly file within 30 days (by

penalty.

March 30 if the due date is February 28); maximum penalty

$250,000 per year ($75,000 for small businesses, defined below).

•

$60 per information return if you correctly file more than 30 days

Forms 1099-Q, 1099-SA, 5498, 5498-ESA, and

after the due date but by August 1; maximum penalty $500,000 per

5498-SA (Section 6693)

year ($200,000 for small businesses).

The penalties under sections 6721 and 6722 do not apply to:

•

$100 per information return if you file after August 1 or you do not

file required information returns; maximum penalty $1,500,000 per

Forms Filed Under Code Section

year ($500,000 for small businesses).

1099-SA and 5498-SA 220(h) and 223(h)

If you do not file corrections and you do not meet any of the

exceptions to the penalty described on this page, the

5498 408(i) and 408(l)

penalty is $100 per information return.

CAUTION

5498-ESA 530(h)

Small businesses—lower maximum penalties. You are a small

business if your average annual gross receipts for the 3 most

1099-Q 529(d) and 530(h)

recent tax years (or for the period you were in existence, if shorter)

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The penalty for failure to timely file Forms 1099-SA, 5498-SA,

5498, 5498-ESA, or 1099-Q is $50 per return with no maximum,

S. Special Rules for Reporting Payments

unless the failure is due to reasonable cause. See section 6693.

Made Through Foreign Intermediaries

Fraudulent Acknowledgments With Respect to

and Foreign Flow-Through Entities on

Donations of Motor Vehicles, Boats, and

Form 1099

Airplanes (Section 6720)

If you are the payer and have received a Form W-8IMY, Certificate

If you are required under section 170(f)(12)(A) to furnish a

of Foreign Intermediary, Foreign Flow-Through Entity, or Certain

contemporaneous written acknowledgment to a donor and you U.S. Branches for United States Tax Withholding, from a foreign

intermediary or flow-through entity, follow the instructions for

knowingly furnish a false or fraudulent Form 1098-C, or knowingly

completing Form 1099, later.

fail to furnish a Form 1098-C within the applicable 30-day period,

you may be subject to a penalty. See the 2011 Instructions for

Definitions

Form 1098-C for more detailed information.

Foreign intermediary. A foreign intermediary is any person who

is not a U.S. person and acts as a custodian, broker, nominee, or

Civil Damages for Fraudulent Filing of

otherwise as an agent for another person, regardless of whether

Information Returns (Section 7434)

that other person is the beneficial owner of the amount paid, a

If you willfully file a fraudulent information return for payments you

flow-through entity, or another intermediary. The intermediary can

claim you made to another person, that person may be able to sue

be a qualified intermediary or a nonqualified intermediary.

you for damages. You may have to pay $5,000 or more.

Qualified intermediary (QI). A QI is a person that is a party to

a withholding agreement with the IRS and is:

•

A foreign financial institution or a foreign clearing organization

(other than a U.S. branch or U.S. office of the institution or

P. Payments to Corporations and

organization),

•

A foreign branch or office of a U.S. financial institution or a

Partnerships

foreign branch or office of a U.S. clearing organization,

Generally, payments to corporations are not reportable. See

•

A foreign corporation for purposes of presenting claims of

Regulations section 1.6049-4(c)(1)(ii). However, you must report

benefits under an income tax treaty on behalf of its shareholders, or

payments to corporations for the following.

•

Any other person the IRS accepts as a qualified intermediary and

who enters into a withholding agreement with the IRS.

•

Medical and health care payments (Form 1099-MISC),

For details on QI agreements, see:

•

Withheld federal income tax or foreign tax,

•

Rev. Proc. 2000-12 on page 387 of Internal Revenue Bulletin

•

Barter exchange transactions (Form 1099-B),

2000-4 at www.irs.gov/pub/irs-irbs/irb00-04.pdf;

•

Substitute payments in lieu of dividends and tax-exempt interest

•

Modified by Rev. Proc. 2003-64, Section 4A (Appendix 3), on

(Form 1099-MISC),

page 306 of Internal Revenue Bulletin 2003-32 at www.irs.gov/pub/

•

Acquisitions or abandonments of secured property (Form

irs-irbs/irb03-32.pdf;

1099-A),

•

Further modified by Rev. Proc. 2004-21, 2004-14 I.R.B. 702,

•

Cancellation of debt (Form 1099-C),

available at www.irs.gov/irb/2004-14_IRB/ar10.html; and

•

Payments of attorneys’ fees and gross proceeds paid to

•

Also Rev. Proc. 2005-77, which amends the final withholding

partnership and withholding foreign trust agreements by expanding

attorneys (Form 1099-MISC),

the availability of simplified documentation, reporting, and

•

Fish purchases for cash (Form 1099-MISC),

withholding procedures, further modifying Rev. Proc. 2003-64. See

•

The credits for clean renewable energy bonds, Gulf tax credit

Rev. Proc. 2005-77, 2005-51 I.R.B. 1176, available at www.irs.gov/

bonds, and other qualified tax credit bonds treated as interest and

irb/2005-51_IRB/ar13.html.

reported on Form 1099-INT,

Generally, a branch of a financial institution may not operate

•

Merchant card and third-party network payments (Form 1099-K),

as a QI in a country that does not have approved

and

know-your-customer (KYC) rules. Branches of financial

CAUTION

•

Federal executive agency payments for services (Form

institutions that operate in non-KYC approved jurisdictions will be

1099-MISC). For additional reporting requirements, see Rev. Rul.

required to act as nonqualified intermediaries. For additional

2003-66 on page 1115 of Internal Revenue Bulletin 2003-26 at

information, see Notice 2006-35, 2006-14 I.R.B. 708, available at

www.irs.gov/pub/irs-irbs/irb03-26.pdf.

www.irs.gov/irb/2006-14_IRB/ar13.html.

Nonqualified intermediary (NQI). An NQI is any intermediary

Reporting generally is required for all payments to partnerships.

that is not a U.S. person and that is not a QI.

For example, payments of $600 or more made in the course of your

trade or business to an architectural firm that is a partnership are

Foreign flow-through entity (FTE). An FTE is a foreign

partnership (other than a withholding foreign partnership), a foreign

reportable on Form 1099-MISC.

simple trust or foreign grantor trust (other than a withholding foreign

trust), or, for payments for which a reduced rate of withholding is

claimed under an income tax treaty, any entity to the extent the

Q. Earnings on any IRA, Coverdell ESA,

entity is considered to be fiscally transparent under section 894 with

respect to the payment by an interest holder’s jurisdiction.

Archer MSA, or HSA

Withholding foreign partnership or withholding foreign

Generally, income earned in any IRA, Coverdell ESA, Archer MSA,

trust. A withholding foreign partnership or withholding foreign trust

or HSA, such as interest or dividends, is not reported on Forms

is a foreign partnership or a foreign simple or grantor trust that has

1099. However, distributions from such arrangements or accounts

entered into a withholding agreement with the IRS in which it

must be reported on Form 1099-R, 1099-Q, or 1099-SA.

agrees to assume primary withholding responsibility for all

payments that are made to it for its partners, beneficiaries, or

owners. See Rev. Proc. 2003-64, as amended by Rev. Proc.

2004-21 and modified by Rev. Proc. 2005-77, for procedures for

R. Certain Grantor Trusts

entering into a withholding foreign partnership or trust agreement.

Certain grantor trusts (other than WHFITs) may choose to file

Nonwithholding foreign partnership, simple trust, or grantor

Forms 1099 rather than a separate statement attached to Form

trust. A nonwithholding foreign partnership is any foreign

partnership other than a withholding foreign partnership. A

1041, U.S. Income Tax Return for Estates and Trusts. If you have

nonwithholding foreign simple trust is any foreign simple trust that is

filed Form 1041 for a grantor trust in the past and you want to

not a withholding foreign trust. A nonwithholding foreign grantor

choose the Form 1099 filing method for 2011, you must have filed a

trust is any foreign grantor trust that is not a withholding foreign

final Form 1041 for 2010. To change reporting method, see

trust.

Regulations section 1.671-4(g) and the Instructions for Form 1041

and Schedules A, B, D, G, I, J, and K-1.

Fiscally transparent entity. An entity is treated as fiscally

transparent with respect to an item of income to the extent that the

For more information on WHFITs, see Widely held fixed

interest holders in the entity must, on a current basis, take into

investment trusts (WHFITs) on page 3.

account separately their shares of an item of income paid to the

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Gen. Instr. for Certain Info. Returns (2011)

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entity, whether or not distributed, and must determine the character

•

A U.S. person,

of the items of income as if they were realized directly from the

•

Any U.S. governmental agency,

sources from which they were realized by the entity. For example,

•

A controlled foreign corporation (CFC),

partnerships, common trust funds, and simple trusts or grantor

•

A foreign partnership that has one or more U.S. partners who, in

trusts are generally considered to be fiscally transparent with the aggregate, hold more than 50 percent of the gross income

respect to items of income received by them. derived from the conduct of a U.S. trade or business,

•

A foreign person who owns 50 percent or more of the gross

income that is effectively connected with a U.S. trade or business,

Presumption Rules

•

A U.S. branch of a foreign bank or a foreign insurance company.

For additional information including details on the

presumption rules, see the Instructions for the Requester of

For more information, see Regulations section 1.6049-5(c)(5).

Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY and Pub.

TIP

515. To order, see How To Get Forms, Publications, and Other

Exceptions. The following payments are not subject to reporting

Assistance on page 14.

by a non-U.S. payer.

If you are the payer and do not have a Form W-9, appropriate

1. A foreign source reportable payment paid outside the United

Form W-8, or other valid documentation, or you cannot allocate a

States. For example, see Regulations section 1.6049-5(b)(6).

payment to a specific payee, prior to payment, you are required to

2. Gross proceeds from a sale effected outside the United

use certain presumption rules to determine the following.

States. See Regulations section 1.6045-1(a).

•

The status of the payee as a U.S. or foreign person and

3. An NQI or QI that provides another payer all the information

•

The classification of the payee as an individual, trust, estate,

sufficient for that payer to complete Form 1099 reporting. For

corporation, or partnership.

example, see Regulations section 1.6049-5(b)(14). However, if an

NQI or QI does not provide sufficient information for another payer

See Regulations sections 1.1441-1(b)(3), 1.1441-5(d) and (e),

to report a payment on Form 1099, the intermediary must report the

1.6045-1(g)(3)(ii), and 1.6049-5(d).

payment.

Under these presumption rules, if you must presume that the

payee is a U.S. nonexempt recipient subject to backup withholding,

Rules for Reporting Payments Initially Reported

you must report the payment on a Form 1099. However, if before

filing Form 1099 with the IRS the recipient is documented as

on Form 1042-S

foreign, then report the payment on a Form 1042-S.

If an NQI or QI receives a Form 1042-S made out to an “unknown

Conversely, if you must presume that the payee is a foreign recipient” and the NQI or QI has actual knowledge that the payee of

recipient and prior to filing Form 1042-S with the IRS you discover the income is a U.S. nonexempt recipient, it must file a Form 1099

that the payee is a U.S. nonexempt recipient based on even if the payment has been subject to withholding by another

documentation, then report all payments made to that payee during payer. The NQI or QI reports the amount withheld by the other

the calendar year on a Form 1099. payer on Form 1099 as federal income tax withheld.

If you use the 90-day grace period rule to presume a payee is

foreign, you must file a Form 1042-S to report all payments subject

to withholding during the grace period. If you later discover that the

T. How To Get Tax Help

payee is a U.S. nonexempt recipient subject to backup withholding,

you must file a Form 1099 for all payments made to that payee

Information Reporting Program Customer

after the discovery of the payee’s U.S. status.

Service Section

Rules for Payments Made to U.S. Nonexempt

If you have questions about reporting on Forms 1096, 1097, 1098,

1099, 3921, 3922, 5498, W-2, W-2G, and W-3, you may call a

Recipients Through a QI, NQI, or FTE

toll-free number, 1-866-455-7438. You may still use the original

If you are the payer making a payment through a QI, NQI, or FTE

telephone number, 304-263-8700 (not toll free). For TTY/TDD

for a U.S. nonexempt recipient on whose behalf the QI, NQI, or

equipment, call 304-579-4827 (not toll free). The hours of operation

FTE is acting, use the following rules to complete Form 1099.

are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern

time.

Known recipient. If you know that a payee is a U.S. nonexempt

recipient and have the payee’s name, address, and TIN (if a TIN

Other tax-related matters. For other tax information related to

has been provided), you must complete the Form 1099 with that

business returns or accounts, call 1-800-829-4933.

information. Also, on the second name line below the recipient’s

name, enter “IMY” followed by the name of the QI, NQI, or FTE.

If you have access to TTY/TDD equipment, call 1-800-829-4059

to ask tax account questions or to order forms and publications.

For payments made to multiple recipients: (a) enter the name of

the recipient whose status you relied on to determine the applicable

rate of withholding and (b) on the second name line, enter “IMY”

Internal Revenue Bulletin

followed by the name of the QI, NQI, or FTE. However, if the QI has

The Internal Revenue Bulletin (IRB), published weekly, contains

assumed primary Form 1099 reporting or backup withholding

newly issued regulations, notices, announcements, legislation,

responsibility, you are not required to issue the Form 1099 or to

court decisions, and other items of general interest. You may find

backup withhold. See Qualified intermediary (QI), earlier.

this publication useful to keep you up to date with current

developments. See How To Get Forms, Publications, and Other

Unknown recipient. If you cannot reliably associate a payment

Assistance on page 14.

with valid documentation and are required to presume a payee is a

U.S. nonexempt recipient:

Contacting Your Taxpayer Advocate

1. File a Form 1099 and enter “unknown recipient” on the first

name line.

The Taxpayer Advocate Service (TAS) is an independent

2. On the second name line, enter “IMY” followed by the name

organization within the IRS whose employees assist taxpayers who

of the QI, NQI, or FTE.

are experiencing economic harm, who are seeking help in resolving

3. Enter the EIN of the QI, NQI, or FTE, if applicable, in the

tax problems that have not been resolved through normal channels,

recipient’s identification number box.

or who believe that an IRS system or procedure is not working as it

4. Furnish a copy of the Form 1099 with “unknown recipient” to

should.

the QI, NQI, or FTE who is acting on the recipient’s behalf.

You can contact TAS by calling 1-877-777-4778 or TTY/TDD

1-800-829-4059 to see if you are eligible for assistance. You can

A payer that is required to report payments made to a U.S.

also call your local taxpayer advocate, whose phone number is

nonexempt recipient account holder but does not receive

listed in your phone book. Also, see Pub. 1546, Taxpayer Advocate

the necessary allocation information cannot report those

CAUTION

Service – Your Voice at the IRS. For more information, go to www.

payments on a pro rata basis. Report unallocated payments using

irs.gov/advocate.

the presumption rules described above.

Taxpayer Advocacy Panel (TAP). The TAP listens to

Rules for Non-U.S. Payers

taxpayers, identifies taxpayer issues, and makes suggestions for

Non-U.S. payers (foreign persons that are not U.S. payers) improving IRS services and customer satisfaction. If you have

generally have the same reporting obligations as U.S. payers. A suggestions for improvements, contact the TAP, toll free at

U.S. payer is anyone who is: 1-888-912-1227 or go to www.improveirs.org.

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Gen. Instr. for Certain Info. Returns (2011)

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Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529, 530,

How To Get Forms, Publications, and Other

853A, 6039, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049,

Assistance

6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P,

6050Q, 6050R, 6050S, 6050T, 6050U, 6050W and their regulations

Because the IRS processes paper forms by machine

require you to file an information return with the IRS and furnish a

(optical character recognition equipment), you cannot file

statement to recipients. Section 6109 and its regulations require

with the IRS Form 1096 or Copy A of Forms 1097, 1098,

CAUTION

you to provide your TIN on what you file.

1099, 3921, 3922, or 5498 that you print from the IRS website or

Routine uses of this information include giving it to the

the DVD. However, you can use Copy B from those sources to

Department of Justice for civil and criminal litigation, and to cities,

provide recipient statements.

states, the District of Columbia, and U.S. commonwealths and

possessions for use in administering their tax laws. We may also

Free Tax Services

disclose this information to other countries under a tax treaty, to

Publication 910, IRS Guide to Free Tax Services, is your guide to

federal and state agencies to enforce federal nontax criminal laws,

IRS services and resources. Learn about free tax information from

or to federal law enforcement and intelligence agencies to combat

the IRS, including publications, services, and education and

terrorism. If you fail to provide this information in a timely manner,

assistance programs. The publication also has an index of over 100

you may be subject to penalties.

TeleTax topics (recorded tax information) you can listen to on the

You are not required to provide the information requested on a

telephone. The majority of the information and services listed in this

form that is subject to the Paperwork Reduction Act unless the form

publication are available to you free of charge. If there is a fee

displays a valid OMB control number. Books or records relating to a

associated with a resource or service, it is listed in the publication.

form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue

Accessible versions of IRS published products are available on

law. Generally, tax returns and return information are confidential,

request in a variety of alternative formats for people with

as required by section 6103. The time needed to complete and file

disabilities.

the following forms will vary depending on individual circumstances.

Mail. You can send your order for forms, instructions, and

The estimated average times are:

publications to the address below. You should receive a response

1096 .................................. 13 minutes

within 10 days after your request is received.

1097-BTC* .............................. 16 minutes

Internal Revenue Service

1098 .................................. 7 minutes

1201 N. Mitsubishi Motorway

1098-C* ................................ 18 minutes

Bloomington, IL 61705-6613

1098-E ................................. 7 minutes

1098-T ................................. 13 minutes

Internet. You can download, view, and order tax forms,

1099-A ................................. 9 minutes

instructions, and publications at IRS.gov.

1099-B ................................. 20 minutes

1099-C ................................. 10 minutes

You can also:

1099-CAP* .............................. 11 minutes

•

Access commercial tax preparation and e-file services.

1099-DIV ............................... 18 minutes

•

Research your tax questions online.

1099-G ................................. 11 minutes

•

Search publications online by topic or keyword.

1099-H* ................................ 18 minutes

•

View Internal Revenue Bulletins (IRBs) published in the last few

1099-INT ............................... 13 minutes

1099-K ................................. 18 minutes

years.

1099-LTC ............................... 13 minutes

•

1099-MISC .............................. 18 minutes

DVD of tax products. You can order Publication 1796, IRS Tax

1099-OID ............................... 12 minutes

Products DVD, and obtain:

1099-PATR .............................. 15 minutes

1099-Q ................................. 11 minutes

•

Current-year forms, instructions, and publications.

1099-R ................................. 18 minutes

•

Prior-year forms, instructions, and publications.

1099-S ................................. 8 minutes

•

Tax Map: an electronic research tool and finding aid.

1099-SA ................................ 8 minutes

•

Tax law frequently asked questions.

3921* .................................. 11 minutes

•

Tax Topics from the IRS telephone response system.

3922* .................................. 12 minutes

•

Internal Revenue Code—Title 26 of the U.S. Code.

5498 .................................. 24 minutes

•

Fill-in, print, and save features for most tax forms.

5498-ESA ............................... 7 minutes

•

Internal Revenue Bulletins.

5498-SA ................................ 10 minutes

•

Toll-free and email technical support.

W-2G .................................. 18 minutes

•

The DVD is released twice during the year.

* Privacy Act does not pertain to this form.

– The first release will ship the beginning of January.

Burden estimates are based upon current statutory

– The final release will ship the beginning of March.

requirements as of October 2010. Estimates of burden do not

reflect any future legislative changes that may affect the 2011 tax

Purchase the DVD from National Technical Information Service

year. Any changes to burden estimates will be included in IRS’

(NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call

annual Paperwork Reduction Act submission to the Office of

1-877-233-6767 toll-free to buy the DVD for $30 (plus a $6 handling

Management and Budget (OMB) and will be made publicly

fee).

available on www.reginfo.gov.

Phone. Many services are available by phone.

If you have comments concerning the accuracy of these time

•

Ordering forms, instructions, and publications. Call

estimates or suggestions for making these forms simpler, we would

1-800-TAX-FORM (1-800-829-3676) to order current-year forms,

be happy to hear from you. You can write to the Internal Revenue

instructions, and publications, and prior-year forms and instructions.

Service, Tax Products Coordinating Committee,

You should receive your order within 10 days.

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,

•

TTY/TDD equipment. If you have access to TTY/TDD equipment,

Washington, DC 20224. Do not send these forms to this address.

call 1-800-829-4059 to ask tax questions or to order forms and

Instead, see D. Where To File on page 4.

publications.

•

TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded

messages covering various tax topics.

Evaluating the quality of our telephone services. To ensure

IRS representatives give accurate, courteous, and professional

answers, we use several methods to evaluate the quality of our

telephone services. One method is for a second IRS representative

to listen in on or record random telephone calls. Another is to ask

some callers to complete a short survey at the end of the call.

Privacy Act and Paperwork Reduction Act Notice. We ask for

the information on these forms to carry out the Internal Revenue

laws of the United States. You are required to give us the

information. We need it to figure and collect the right amount of tax.

-14-

Gen. Instr. for Certain Info. Returns (2011)

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Guide to Information Returns

(If any date shown falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.)

Due Date

To Recipient

Form Title What To Report Amounts To Report To IRS (unless indicated

otherwise)

1042-S Foreign Person’s U.S. Income such as interest, dividends, royalties, pensions and annuities, etc.,

Source Income and amounts withheld under Chapter 3. Also, distributions of effectively See form instructions March 15 March 15

Subject to Withholding connected income by publicly traded partnerships or nominees.

On or before the

15th day of the 2nd

calendar month after

the close of the

calendar quarter (on

1097-BTC Bond Tax Credit Tax credit bond credits to shareholders. All amounts February 28*

or before May 15;

August 15;

November 15;

February 15 of the

following year)

1098 Mortgage Interest Mortgage interest (including points) and certain mortgage insurance

(To Payer/Borrower)

Statement premiums you received in the course of your trade or business from $600 or more February 28*

January 31

individuals and reimbursements of overpaid interest.

1098-C Contributions of Motor Information regarding a donated motor vehicle, boat, or airplane. (To Donor)

Gross proceeds of more

Vehicles, Boats, and February 28* 30 days from date of

than $500

Airplanes sale or contribution

1098-E Student Loan Interest Student loan interest received in the course of your trade or business.

$600 or more February 28* January 31

Statement

1098-T Tuition Statement Qualified tuition and related expenses, reimbursements or refunds, and

See instructions February 28* January 31

scholarships or grants (optional).

1099-A Acquisition or Information about the acquisition or abandonment of property that is security

(To Borrower)

Abandonment of for a debt for which you are the lender. All amounts February 28*

January 31

Secured Property

1099-B Proceeds From Sales or redemptions of securities, futures transactions, commodities, and

Broker and Barter barter exchange transactions.

All amounts February 28* February 15**

Exchange

Transactions

1099-C Cancellation of Debt Cancellation of a debt owed to a financial institution, the Federal

Government, a credit union, RTC, FDIC, NCUA, a military department, the

$600 or more February 28* January 31

U.S. Postal Service, the Postal Rate Commission, or any organization having

a significant trade or business of lending money.

1099-CAP Changes in Corporate Information about cash, stock, or other property from an acquisition of control

(To Shareholders)

Control and Capital or the substantial change in capital structure of a corporation. Over $1000 February 28*

January 31

Structure

$10 or more, except

1099-DIV Dividends and Distributions, such as dividends, capital gain distributions, or nontaxable

$600 or more for February 28* January 31**

Distributions distributions, that were paid on stock and liquidation distributions.

liquidations

1099-G Certain Government Unemployment compensation, state and local income tax refunds, $10 or more for refunds

February 28* January 31

Payments agricultural payments, and taxable grants. and unemployment

1099-H Health Coverage Tax Health insurance premiums paid on behalf of certain individuals.

Credit (HCTC) All amounts February 28* January 31

Advance Payments

$10 or more ($600 or

1099-INT Interest Income Interest income. February 28* January 31**

Fill Online, Printable, Fillable, Blank Publication 1220 (UncleFed's Tax Board) Form

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Fillable Publication 1220 (UncleFed's Tax Board)

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