Table of Contents — Publication 1516

Part A Introduction and General Information .......................................................................... 5

Sec. 1 Introduction ......................................................................................................................... 6 Sec. 2 Purpose ............................................................................................................................... 6 Sec. 3 What’s New for Tax Year 2025 ............................................................................................ 6 Sec. 4 Communicating with the IRS .............................................................................................. 6 Sec. 5 Additional Resources ......................................................................................................... 7 Sec. 6 Filing Requirements and Due Dates ................................................................................. 8

.01 Filing Requirements .......................................................................................................... 8 .02 Due Dates ...................................................................................................................... 10 Sec. 7 Corrected Returns............................................................................................................. 10 Sec. 8 Corrected Returns Procedures ........................................................................................ 11 Sec. 9 Taxpayer Identification Numbers ..................................................................................... 13 Sec. 10 State Abbreviation Codes and APO/FPO Addresses..................................................... 14

.01 State Abbreviation Codes ............................................................................................... 14 .02 APO and FPO Addresses................................................................................................ 14 Sec. 11 Definition of Terms.......................................................................................................... 15 Part B Data Communication .................................................................................................... 19

Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) ................... 18

.01 Information Returns (IR) Application for Transmitter Control Code (TCC) ........................ 18 .02 Using the Online Information Returns (IR) Application for TCC ........................................ 18 .03 Application Approval/Completed ..................................................................................... 19 .04 Revise Current Transmitter Control Code (TCC) Information .......................................... 19 .05 Do I Need More than One TCC? ..................................................................................... 19 .06 Deleted TCC ................................................................................................................... 19 Sec. 2 Connecting to FIRE System ............................................................................................. 19 Sec. 3 Electronic Specifications ................................................................................................. 22

.01 FIRE System .................................................................................................................. 22 .02 FIRE System Internet Security Technical Standards ....................................................... 22 Sec. 4 Electronic Submissions ................................................................................................... 23

.01 Electronic Submissions................................................................................................... 23 .02 File Definitions ................................................................................................................ 23 .03 Submission Responses .................................................................................................. 24 Sec. 5 Common Problems ........................................................................................................... 25 Part C Record Format Specifications and Record Layouts ................................................. 27

Sec. 1 File Format ........................................................................................................................ 28 Sec. 2 Record Format .................................................................................................................. 29 Sec. 3 Transmitter “T” Record .................................................................................................... 30 Sec. 4 Issuer “A” Record ............................................................................................................. 32 Sec. 5 Payee “B” Record ............................................................................................................. 37 Sec. 6 End of Issuer “C” Record ................................................................................................. 43

Sec. 7 End of Transmission “F” Record ..................................................................................... 44 Part D Exhibits.......................................................................................................................... 45

Exhibit 1 Name Control ................................................................................................................ 47 Exhibit 2 Publication 1516 Tax Year 2025 Revision Updates ..................................................... 53