Section 35. — Internal Revenue Manual Part 2. Information

2.3.35 Command Code IRPTR¶

Manual Transmittal¶

Purpose¶

(1) This transmits revised IRM 2.3.35, IDRS Terminal Responses, Command Code IRPTR.

Exceptions & meaning →

Material Changes¶

(1) Tax Year references have been updated. TY2015 references have been removed while TY2025 has been added.

(2) IRM 2.3.35.4. - Available valid Tax Years have been updated.

(3) Exhibit 2.3.35-4. - Document codes availability chart has been updated.

(4) Exhibit 2.3.35-68 - Form 5498-QA (Doc Code 2A), has 4 payment fields;

“ABLE Contributions”,

“ABLE Rollovers”,

“Cumulative Contributions”,

“Fair Market Value Account.”

(5) Exhibit 2.3.35-69- Form 1099-DA (Doc Code 7A), has 6 payment fields;

“Federal Income Tax Withheld”,

”Proceeds”,

“Aggregate Profit or Loss”,

“Cost or Other Basis”,

“Wash Sale Loss Disallowed”,

“Accrued Market Discount Amount.”

(6) The new definition of Legacy has been added, see IRM 2.3.35.1.6.

(7) IRM 2.3.35.10.6 - Payee on-line Summary Transcript (Definer ‘S’) has been updated.

(8) Summary: Changes were made for TY2025, 10 payment fields and 2 Doc Codes were added.

(9) Note: all Tax years reference TY2025 - TY2016 unless otherwise listed.

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Effect on Other Documents¶

Audience¶

Effective Date¶

Kaschit Pandya Acting, Chief Information Officer

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Program Scope and Objectives¶

Overview: Command Code (CC) Information Returns Processing Transcript Requests (IRPTR) allows Integrated Data Retrieval System (IDRS) users to request either online or hardcopy Information Returns Processing (IRP) transcripts from the Information Returns Master File (IRMF).

Purpose: CC IRPTR can be used to request data, either online or hardcopy transcripts, for a particular Payee (online or Hardcopy) or Payer (Hardcopy only) using Taxpayer Identification Number (TIN) along with one or more Tax Years (TY).

Audience: These procedures apply to IRS employees who use IDRS system to research information using payee tin, payee tin type, tax year and document codes

Policy Owner: Taxpayer Services (TS) executive of the operation.

Program Owner: Information Returns Master File (IRMF) is a Non-major, high impact planned maintenance project that is part of the Information Returns Processing (IRP) Program. IRMF is categorized as a steady state legacy system that incorporates annual programming changes and legislative changes to maintain functionality.

Primary Stakeholders: Stakeholders Impacted by system/application are Taxpayer Services (TS), Small Business/Self-Employed (SBSE),Tax Exempt & Government Entities (TE/GE), Large Business and International (LB&I) Division .

Program Goals: This IRM provides the fundamental knowledge and procedural guidance for employees and users to look up various Information Returns documents by PAYEE TIN, PAYEE TIN TYPE, TAX YEAR and DOCUMENT CODES.

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Background¶

Information Returns Processing Transcript Requests (IRPTR) allow tax examiners to research taxpayers information to confirm data validity and payment information provided to the IRS.

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Authority¶

Command CODE IRPTR was developed to allow users to do research on the IDRS (Integrated Data Retrieval System) for Entity data and certain payment information.

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Roles and Responsibilities¶

The team manager is responsible for ensuring the program developer receive requirements from stakeholders for annual changes.

The programmer is responsible for all changes and updates that are made based on requirements from internal and external stakeholders.

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Program Management and Review¶

The Program is managed utilizing IRMF Exam Transcripts processing to produce and sort transcript tapes for examination. These tapes will contain taxpayer IRP data which was extracted from IRMF. A Tickler is created for each taxpayer for whom IRP data was extracted from the IRMF. A Standard Transcript Summary report is created with the requested data.

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Program Controls¶

IDRS user access code and permissions are required to access IRPTR information.

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Terms/Acronyms/Definition¶

Acronyms

Acronym

Definition

Command Code

IDRS

Integrated Data Retrieval System

IRM

Internal Revenue Manual

Legacy

A system is designated as legacy if it measurably obstructs IRS mission-critical outcomes by:

Limiting functionality essential to key operations or business objectives;

Increasing operational risk (e.g., security vulnerabilities, system failures); or

Degrading performance (e.g., causing delays or inefficiencies). Legacy status is determined by impact on the IRS’ evolving mission requirements, regardless of system age, programming language, or vendor support status.

LB&I

Large Business and International

IRPTR

Information Return Processing Transcript Requests

TE/GE

Tax Exempt and Government Entities

SB/SE

Small Business Self-Employed

Taxpayer Services

TIN

Taxpayer Identification Number

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Important Dates For Command Code IRPTR¶

The last day to request TY2015 Payee and Payer Transcripts is Wednesday, January 1, 2026 , and must be made before 12:00 p.m. (Noon) Eastern Standard Time.

The last day to access TY2015 online is Wednesday, January 1, 2026.

The first day to request TY2025 Payee and Payer Transcripts is Wednesday, January 1, 2026 after 12:00 p.m. (Noon) Eastern Standard Time.

TY2025 data (W-2 only) will be accessible online Thursday, January 2, 2026.

On or after Monday, January 27, 2026, other IR documents, other than W-2 documents will be accessible online.

The schedule noted above is tentative and subject to change without notice. Efforts will be made to notify all users.

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Command Code IRPTR Valid Definers¶

The following table lists valid definers used by CC IRPTR.

Definer

Explanation

Initial Help Screen

Payee Hardcopy Transcript Request

Payer Hardcopy Transcript Request

Payer Summary Request for Document codes (02,10,21,32,65,66,67,71,86,91,92,95,96,97, and 98)

Payee On-line Transcript Payee Summary

Payee On-line Transcript Request

Payee On-line Sanitized Transcript Request

Payee NonFiler Summary Request

Enter 'N' without changing the rest of the command line if there are more than one page of documents. The default definer is 'N' for 'Next'.

Enter 'P' without changing the rest of the command line will display the previous page.

Entering 'C' will display the Hardcopy Request screen.

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Command Code IRPTR Valid Tax Years¶

Up to ten Tax Years can be referenced in IRPTR.

Available Tax Years and the input digits used to reference them on various screens are shown below.

Tax Year

Reference Digit

2025

2024

2023

2022

2021

2020

2019

2018

2017

2016

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Initial Help Screen and More Help Screen (Definer ‘H’)¶

The Initial Help screen is displayed as a result of entering Command Code IRPTR without a definer or with a definer that is not equal to ‘E’, ‘R’, ‘L’, ‘O’, 'J', 'W', or ‘I’.

Initial Help screen contains instructions for the use of Command Code IRPTR. Additional instructions can be viewed by transmitting this screen with a Definer of ‘H’. This brings up the More Help screen. To see the screen layout of the Initial Help Screen, Exhibit 2.3.35-1. To see the screen layout of the More Help Screen, Exhibit 2.3.35-2.

Entering Definer ‘H’ again toggles back to the Initial Help Screen.

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Payee Hardcopy Transcript Request (Definer ‘E’)¶

The user can request an IRP Payee hardcopy transcript using the Payee Request screen.

The Payee Request Screen is displayed by transmitting an 'E' in the Definer field, or in the Definer field on an initial Help screen, or on a Payer Request screen, or on a IRPTRO/W Help Screen.

The user can request up to ten Tax Years of the IRP Payee hardcopy transcript. IRM 2.3.35.4 for a list of Tax Years.

To see the screen layout, Exhibit 2.3.35-3.

Upon completing a successful Transcript Request, a message "REQUEST COMPLETED XXX" is displayed to the user. XXX is a number representing the incremental count of requests that the user has completed as long as the definer is not changed.

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Validated Fields of Payee Request Screen¶

The Table below shows the validated fields for Payee Request Screen:

REQUESTED TIN

Entry must be 9 numeric digits but not all zeros ('000000000') or nines ('999999999'). This entry is expected to be either a Social Security Number (SSN) or an Employer Identification Number (EIN).

REQUESTED TIN TYPE and VALIDITY

Entry must be one of: 0 - Valid SSN 1 - Invalid SSN 2 - All SSN 3 - EIN 4 - All TIN for extraction of Information Returns documents for the specified TIN.

YEAR DIGITS

Enter one to ten numeric digits for Tax Year(s) desired. Each digit entered corresponds to the last digit of a Tax Year listed, IRM 2.3.35.4 Digits in the first and subsequent positions of this field must be valid. They cannot be separated by blanks or other characters. Trailing blanks are permitted.

DOC CODE

Entry must be within the range specified by this list, Exhibit 2.3.35-4. Some document codes are not present for all Tax Years. This field is checked for consistency against the YEAR DIGITS field and if the desired document code is not available for at least one of the specified Tax Years, both the DOC CODE and the YEAR DIGITS fields are flagged as errors.

RECEIVING OFFICE

City and State of the office that receives your inter-office mail.

UNIT OFFICE

Office name (if any) City, State.

MAIL STOP

Unit's Mail Stop. Please include building extensions if necessary.

TELEPHONE NUMBER

Enter telephone number so distribution centers can contact your for assistance in routing. This field is required to be filled out.

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Payer Hardcopy Transcript Request (Definer ‘R’)¶

The user can request an IRP Payer hardcopy transcript using Payer Request screen.

Payer Request Screen is displayed by transmitting an 'R' in the Definer field initially or in the Definer field of an Initial Help Screen, a Payee Request Screen, or an IRPTRO/W Help Screen.

The user can request up to 10 Tax Years of IRP Payer hardcopy transcript. IRM 2.3.35.4 for a list of Tax Years.

The entry field, "Destination Code" on the IRPTR"R" screen, is intended for TE/GE and LB&I users to route the requested data to Returns Inventory Classification System (RICS). If paper transcript is needed, the field should be left blank.

To see the screen layout, Exhibit 2.3.35-5.

Upon a successful request, a message "REQUEST COMPLETED XXX" is displayed to the user. XXX is a number representing the incremental count of requests that the user has completed as long as the definer is not changed.

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Validated Fields of Payer Request screen¶

The Table below shows the validated fields for Payer Request Screen:

REQUESTED TIN

Entry must be 9 numeric digits but not all zeros ('000000000') or nines ('999999999'). This entry is expected to be either a Social Security Number (SSN) or an Employer Identification Number (EIN).

REQUESTED TIN TYPE

Requested TIN Type is an unreliable field. This field is forced to be a 4 (SSN and EIN) for all Payer requests.

PAYEE TIN TYPE

Entry must be one of: 0 - Valid SSN 1 - Invalid SSN 2 - All SSNs 3 - EIN 4 - All TINs

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Note:¶

Payee TIN Type of "4" is strongly recommended in order to get a hit on all documents from the Payer.

YEAR DIGITS

DOC CODE

COUNT LIMIT

Entry must be either all blanks or contain a one to five digit number positioned anywhere in the field as long as the digits are adjacent. This field limits the number of IRP Documents in a Transcript and must be left blank if '00', '99', or 'WW' is specified for DOC CODE . Inconsistencies will error flag both the COUNT LIMIT and DOC CODE fields.

DESTINATION CODE

Leave blank to request paper transcripts, otherwise enter a code to route the data to another destination. Contact your user support representative for more information on this code.

RECEIVING OFFICE

City and State of the office that receives your inter-office mail.

UNIT OFFICE

Office name (if any), City, State.

MAIL STOP

Unit's Mail Stop. Please include building extensions if necessary.

TELEPHONE NUMBER

Enter telephone number so distribution centers can contact your for assistance in routing. This field is required to be filled out.

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Payee and Payer Hardcopy Request Error Message¶

If an error condition is detected, an error message will appear online 24 of Payee or Payer Request screens.

The entry field mentioned in the message will be flagged with an asterisk and the cursor will be set on that entry field for corrective action to be taken. Type in the correction, place your cursor in the cursor placement field and hit the enter key again.

The error message may apply to a pair of fields that are inconsistent. Both fields will be asterisk-ed and the cursor set on the first field of the pair. One or both fields may need to be corrected.

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Payee Hardcopy Request Error Message List¶

Here is a list of possible error messages. These error messages are self-explanatory.

INVALID REQUESTED TIN

INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL NINES

INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL ZEROES

INVALID TIN TYPE AND VALIDITY

INVALID YEAR DIGITS

INVALID YEAR DIGITS - ENTRY MUST BE LEFT JUSTIFIED

INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN IMBEDDED BLANKS

INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN REPEATED DIGITS

INVALID DOC CODE

INVALID DOC CODE ENTRY FOR SELECTED YEAR DIGIT(S)

BLANK PHONE ENTRY - PLEASE ENTER PHONE NUMBER

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Payer Hardcopy Request Error Message List¶

Here is a list of possible error messages. These error messages are self-explanatory.

INVALID REQUESTED TIN

INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL NINES

INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL ZEROES

INVALID TIN TYPE

INVALID YEAR DIGITS

INVALID YEAR DIGITS - ENTRY MUST BE LEFT JUSTIFIED

INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN IMBEDDED BLANKS

INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN REPEATED DIGITS

INVALID DOC CODE

INVALID DOC CODE ENTRY FOR SELECTED YEAR DIGIT(S)

INVALID COUNT LIMIT

DOC CODE/COUNT LIMIT CONFLICT

INVALID DESTINATION CODE

BLANK PHONE ENTRY - PLEASE ENTER PHONE NUMBER

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Payee and Payer Hardcopy Request Special Messages¶

The message "***** DATA BASE NOT AVAILABLE @ MCC—TRY LATER—ERROR#XX.*****" can appear online 24 of either a PAYEE or PAYER screen. The cursor will be set on the first line so that you can conveniently switch to a different Command Code. If this message persists after a lapse of more than one hour, please contact your User Support representative. (The "XX" of "ERROR#XX" should be reported as this may help ECC-MTB to diagnose the problem.)

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Paper Transcript Schedule¶

All Payee/Payer transcript requests should be input before Wednesday, 12:00 p.m. (Noon) Eastern Standard Time to receive the transcripts as soon as possible. All requests that are input after 12:00 p.m. (Noon) Eastern Standard Time on Wednesday will have to wait until the following Wednesday after 12:00 p.m. (Noon) Eastern Standard Time to be processed.

The paper transcripts processing normally takes 2 to 4 days to extract the requested documents from IRMF System.

Please allow at least 1 week following Wednesday deadline for transcripts to be shipped. If the requested transcript do not arrive within seven days, please contact your campus distribution center or user support representative.

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Payee and Payer online Transcript (Definer ‘L’, ‘O', and 'W')¶

There are three definers that can be used to view Payee Transcripts online. The definers are ‘L’, ‘O’ and 'W'.

Requests are made using command string fields in this order: Payee TIN, Validity Indicator, Tax Year and Document Code.

Definer ‘L’ is used to bring up Payee summary screen. This definer is used to view money summaries, the two best payee addresses, date of birth, date of death and filing status.

Definer ‘O’ is used to bring up online Payee transcripts screen. This definer is used to view all the documents based on the Payee TIN.

Definer 'W' is used to bring up Sanitized online Payee transcripts screen. This definer is used to print sanitized screens for taxpayer.

Ten Tax Years are available online, IRM 2.3.35.4

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Payee online Transcript No Hit¶

If there are no documents using the Payee TIN on the IRPTR online database, a No Hit screen will be shown.

If a document for a particular taxpayer is not found on the current Tax Year Payee online Transcripts database, you may need to try again about one week later. The database is being updated every week; it is possible that the document is still in the pipeline processing.

The message "TRY AGAIN LATER" can appear online 24 of No Hit screen due to a problem with the portion of the database covering the requested TIN.

If the message persists after a lapse of more than one hour, please contact your User Support representative.

The "XXV" of "ERROR CODE XXV" in the upper right hand corner should be reported. This may help ECC-MTB to diagnose the problem. The "V" in the Error code will show "C" (CREF file) or "D" (Documents file).

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Payee online Transcript Help (Definer ‘L’, ‘O’, or 'W')¶

The screen is displayed as the result of transmitting an ’L’, ‘O’, or 'W' (immediately followed by the enter key) in the definer field of an INITIAL HELP, PAYEE, or PAYER screen.

It also can be displayed as the result of invalid TIN type and validity, document code or tax year. The error message will appear online 24.

Instead of requesting an online Transcript, the user can change the ‘L’, ‘O’, or 'W' in the DEFINER field of this screen to switch to an Initial Help, Payee or Payer screen.

IRPTRL/O/W Help screen gives further information about working with definers ‘L’, ‘O’, or 'W'.

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Payee On-line Transcript Payee Summary (Definer ‘L’)¶

The purpose of Payee Summary screen is to show money summaries, the two best payee addresses, date of birth, date of death and filing status.

To see the layout of the screen, Exhibit 2.3.35-8.

The following codes from IRP (Information Returns Processing) Data Assimilation are used to determine whether the IRP documents are to be suppressed or not.

Error Reason Code is not blank or "OV" , suppress the document.

Correlation Option Code is a "2" or "3" , suppress the document.

The following criteria are used to select the two best Payee addresses from documents:

Passport documents are not selected.

The following documents are considered high priority in selecting best or next best addresses: W-2, 1099-DIV, 1099-OID, 1099-MISC, 1099-B, 8596, SSA-1099, RRB-1099 and 1099-G.

The rest of the documents are considered low priority while 1042-S (Document Code 02) is considered the lowest priority of all document.

Payment amounts are used to determine whether the document has a higher or lower value against other documents.

In order for the documents to be qualified for best or next best addresses: first Payee Name Line must not be blanks, first character in the address line must be numeric, State Code must be either alphabetic or has "." (means foreign) and ZIP Code must be either (numeric and does not have all zeroes) or (all zeroes and State Code is equal to "." ).

If none of the documents other than 1042-S qualified, then select 1042-S as the best or next best addresses.

Here is a table of fixed Money Amount Description that are shown on the screen:

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Note:¶

The following documents with their money amounts are not included in the money summaries: State Individual Information Return (Doc Code 30), State Corporate Information Return (Doc Code 33), State Withholding Information Return (Doc Code 34) and State Sales, Service, or Transaction Information Return.

MONEY AMOUNT TABLE

THE FIXED POSITION FIELDS

LITERAL

SOURCE DOCUMENT(s) with Doc Code

FED TAX WH

1042–S (02)

W–2 (21)

W–2G (32)

K–1 1120S (67)

1099-CAP (73)

1099–B (79)

SSA–1099 (82)

1099–G (86)

1099–DIV (91)

1099–INT (92)

1099–MISC (95)

1099–OID (96)

1099–PATR (97)

1099–R (98)

WAGES

W–2 (21)

ALLOC TIPS

W–2 (21)

INTEREST

K–1 1065 (65)

K–1 1041 (66)

K–1 1120S (67)

1099–INT (92)

1099–OID (96)

MTG INT PD

1098 (81)

POINTS PD

1098 (81)

PR YR RFND

1099–G (86)

SAV BOND

1099–INT (92)

DIVIDENDS

K–1 1065 (65)

K–1 1041 (66)

K–1 1120S (67)

PENS/ANN

SSA–1099 (82)

IRA CTB

5498 IRA (28)

NONEMP COM

1099–NEC (71)

1099-MISC (95)

CAPTL GAIN

1099–DIV (91)

REAL ES SL

1099–S (75)

GROSS DIST

1099–R (98)

TAXBLE AMT

1099–R (98)

Cost/Basis

1099- B (79)

All floating money amounts can be found in Payee On-line Transcript Document Display screens in the exhibit section of the IRM.

The user can get a taxpayer's copy of Payee Summary screen by replacing definer ‘L’ with definer ‘T’. The result will be a screen that has been cleaned up (all IRS related fields removed.)

If the user does not alter the command line except for the doc code, the next screen the user will get is the individual document screen. IRM 2.3.35.10.4 for more information on individual document screens.

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Payee On-line Transcript Payee Summary Entice or Refusal Screen (Definer 'L')¶

There will be some Payee TIN requests that will return a different kind of Payee Summary screen, which is Payee Summary Entice or Refusal screen.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Second kind of screen is Key Words screen, which means that all the documents have key words indicating nominee income and/or system is unable to accurately determine ownership of requested documents. To see the layout of the screen with message, Exhibit 2.3.35-10

Last screen is Amended/Corrected Documents, which means that there are amended and corrected documents present. To see the layout of the screen with message, Exhibit 2.3.35-11.

Entering the enter key without modifying the command line will display the individual document screen(s) of the request.

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Validated Fields for Payee Summary Command String¶

The table below shows the validated fields for Payee Summary Request:

Figure 2.3.35-1

Please click here for the text description of the image.

TIN

Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999.

TIN TYPE and VALIDITY

Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN.

TAX YEAR

Entry must be a valid Tax Year that is available on the Information Returns On-line Master File. IRM 2.3.35.4 for valid Tax Years.

DOC CODE

Entry must be within the range specified by Exhibit 2.3.35-4. Since all specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged.

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Payee online Transcript (Definer ‘O’)¶

Payee online Transcript is used to request various documents using Payee TIN.

An overview screen could be displayed before you see the first individual document screen, IRM 2.3.35.10.4.2 for more information.

Note: If fraudulent data is detected, the following message will be displayed on the bottom of the screen: ”=>CONSIDER SUBMISSION FALSIFIED AND DON'T USE TO VERIFY WAGES OR WITHHOLDING<=”

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Validated Fields for Payee online Transcript Command String¶

The graphic and table below shows the validated fields for online Transcript Request:

Figure 2.3.35-2

Please click here for the text description of the image.

TIN

Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999.

TIN TYPE and VALIDITY

Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN.

TAX YEAR

Entry must be a valid Tax Year that is available on the Information Returns online Master File. IRM 2.3.35.4 for valid Tax Years.

DOC CODE

Entry must be within the range specified by Exhibit 2.3.35-4. Since all specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for at least one of the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged.

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Payee online Transcript Overview¶

Depending on the request, an Overview screen could be displayed. The command string must have DOC CODE equal to 00 (all types) along with other valid fields and when there are 5 or more documents available based on the Payee TIN.

To see the layout of the Document Overview screen, Exhibit 2.3.35-12

The screen provides a preview the number of pages (document screens) are available for the requested Payee TIN (TOTAL PAGES), the number of pages available by DOC CODE, and provides an indication of the size of the dollar amount involved.

Please note that the dollar figures supplied with each doc type are accumulated from various money types present within the individual documents of that type according to largest absolute (unsigned) value. This is in an attempt to display where most of the money is and is not meant to give accurate roll-up figures for any particular money type.

With this overview screen, it will be possible for the user to make an informed choice on whether to continue with the request as it stands. The user also can restrict it to a single DOC CODE (changing ‘00’ to specific document code), jump ahead to the SUMMARY SCREEN (using definer ‘S’), bail out with or without the hardcopy option (using definer ‘C’), or input a new request.

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Payee online Transcript Individual Document¶

Individual Document screens are displayed based on document codes entered. Here is a list of exhibits with document codes:

1042-S (DOC CODE 02), Exhibit 2.3.35-13

1098-F (DOC CODE 03), Exhibit 2.3.35-14

1099-K (DOC CODE 10), Exhibit 2.3.35-15

FBAR (DOC CODE 13), Exhibit 2.3.35-16

Passport (DOC CODE 15), Exhibit 2.3.35-17

1099-LS (DOC CODE 16), Exhibit 2.3.35-18

W–2 (DOC CODE 21), Exhibit 2.3.35-19

3921 (DOC CODE 25), Exhibit 2.3.35-20

3922 (DOC CODE 26), Exhibit 2.3.35-21

5498 SA or 5498 MSA (DOC CODE 27), Exhibit 2.3.35-22

5498 IRA (DOC CODE 28), Exhibit 2.3.35-23

SIIR (DOC CODE 30), Exhibit 2.3.35-24

1099-Q (DOC CODE 31), Exhibit 2.3.35-25

W–2G (DOC CODE 32), Exhibit 2.3.35-26

SCIR (DOC CODE 33), Exhibit 2.3.35-27

SWIR (DOC CODE 34), Exhibit 2.3.35-28

SSSTIR (DOC CODE 35), Exhibit 2.3.35-29

8288-A (DOC CODE 41), Exhibit 2.3.35-30

W-4 (DOC CODE 42), Exhibit 2.3.35-31

1099-SB (DOC CODE 43), Exhibit 2.3.35-32

8935 (DOC CODE 44), Exhibit 2.3.35-33

8805 (DOC CODE 46), Exhibit 2.3.35-34

1097-BTC (DOC CODE 50), Exhibit 2.3.35-35

8596 Fed Contractor (DOC CODE 59), Exhibit 2.3.35-36

Form FinCEN CTR 112: Casino (DOC CODE 61), Exhibit 2.3.35-37

FinCEN Form CMIR 105 (DOC CODE 63), Exhibit 2.3.35-38

FinCEN Form 8300 (DOC CODE 64), Exhibit 2.3.35-39

K–1 1065 (DOC CODE 65), Exhibit 2.3.35-40

K–1 1041 (DOC CODE 66), Exhibit 2.3.35-41

K–1 1120S (DOC CODE 67), Exhibit 2.3.35-42

Form 1099-NEC (DOC CODE 71), Exhibit 2.3.35-43

5498-ESA (DOC CODE 72), Exhibit 2.3.35-44

1099-CAP (DOC CODE 73), Exhibit 2.3.35-45

1098-Q (DOC CODE 74), Exhibit 2.3.35-46

1099–S (DOC CODE 75), Exhibit 2.3.35-47

1098-C (DOC CODE 78), Exhibit 2.3.35-48

1099–B (DOC CODE 79), Exhibit 2.3.35-49

1099–A (DOC CODE 80), Exhibit 2.3.35-50

1098 (DOC CODE 81), Exhibit 2.3.35-51

SSA–1099 (DOC CODE 82), Exhibit 2.3.35-52

1098–T (DOC CODE 83), Exhibit 2.3.35-53

1098–E (DOC CODE 84), Exhibit 2.3.35-54

1099–C (DOC CODE 85), Exhibit 2.3.35-55

1099–G (DOC CODE 86), Exhibit 2.3.35-56

Form FinCEN CTR 112 (DOC CODE 89), Exhibit 2.3.35-57

1099-H (DOC CODE 90),Exhibit 2.3.35-58

1099–DIV (DOC CODE 91), Exhibit 2.3.35-59

1099–INT (DOC CODE 92), Exhibit 2.3.35-60

1099–LTC (DOC CODE 93), Exhibit 2.3.35-61

1099–SA or 1099–MSA (DOC CODE 94), Exhibit 2.3.35-62

1099–MISC (DOC CODE 95), Exhibit 2.3.35-63

1099–OID (DOC CODE 96), Exhibit 2.3.35-64

1099–PATR (DOC CODE 97), Exhibit 2.3.35-65

1099–R (DOC CODE 98), Exhibit 2.3.35-66

1099-QA(DOC CODE 1A), Exhibit 2.3.35-67

5498-QA (DOC CODE 2A), Exhibit 2.3.35-68

1099-DA (DOC CODE 7A), Exhibit 2.3.35-69

If there are more than one page of documents, hitting 'enter' will display the next page (the default definer is 'N' for 'Next'). If it is a one page document, then hitting 'enter' will go to the summary screen.

Changing the definer from 'N' to 'P' for 'Previous' without changing the rest of the command line will display the previous page. If the previous page is the first page of the command line request, the definer will default to 'N'. It is also possible to display a specific page by entering the desired page number in the page area of the command line and hitting 'enter'.

To go directly to the summary screen, changing the definer to 'S' without changing the rest of the command line will display the screen.

To request a hardcopy of the requested payee TIN, entering 'C' will display the Hardcopy Request screen and allow further input to request a copy of the page that had just been displayed

Exceptions & meaning →

Validated Fields for Individual Document Command String¶

The graphic and table below shows the validated fields for Individual Document screen:

Figure 2.3.35-3

Please click here for the text description of the image.

TIN

Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999.

TIN TYPE and VALIDITY

Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN.

TAX YEAR

Entry must be a valid Tax Year that is available on the Information Returns online Master File. IRM 2.3.35.4 for valid Tax Years.

DOC CODE

Entry must be within the range specified by Exhibit 2.3.35-4. All specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for at least one of the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged.

GO TO PAGE NUMBER

Entry must be numeric field containing 4 bytes. Valid page numbers are 0000 to 9999. Entering 0000 means next page or previous page depending on the definer. Entering other number will cause the command code to jump to the specific page if it is within range.

Exceptions & meaning →

Selected Documents Payer Summary (Definer 'I')¶

Command Code IRPTR definer ‘I’ is used to access Payee data using Payer TIN.

This Command Code will return a summary of documents filed for paper and electronically by Payer and followed by specific fields selected from the Payee document. Only document codes 02(1042-S), 10(1099-K), 21(W-2), 32(W-2G), 65(1065 K-1), 66(1041 K-1), 67(1120s K-1), 71(1099-NEC), 86(1099-G), 91(1099-DIV), 92(1099-INT), 95(1099-MISC), 96(1099-OID), 97(1099-PATR) and 98(1099-R) are available from this system.

Each IRPTR’I’ Request will be validated per criteria outlined below, if a request is not valid, the Help Screen will be returned.

IRPTR’I’ returns a summary screen with the total number of documents (requested document code) filed via paper and/or electronic and a list of up to 36 DLNs. Note 1: The DLN can be used in the search. Use IRPTRI on the command line to see Help Screen for more information. Note 2: If fraudulent data is detected, the following message will be displayed on the bottom of the screen: ”=>CONSIDER SUBMISSION FALSIFIED AND DON'T USE TO VERIFY WAGES OR WITHHOLDING<=”

Figure 2.3.35-4a

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Figure 2.3.35-4b

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Figure 2.3.35-4c

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The following are the screen layouts for all Doc Codes accessible by IRPTRI.

1042-S PAYER DOCUMENT SCREEN

Figure 2.3.35-5

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD Will be set to “I” to go to the first individual document screen after viewing the Nonfiler Summary screen.

1.3

COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code.

2.1

TAX YEAR Requested Tax Year, See IRM 2.3.35.3 for valid Tax Years.

3.1

UPDATE CYCLE Cycle that the Nonfiler database was last brought up to date.

4.1 10.1 16.1

PAYEE TIN (E01.01) If SSN, display in this format: NNN-NN-NNNN If Invalid, display in this format: NNNNNNNNN If EIN, display in this format: NN-NNNNNNN

4.2 10.2 16.2

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’) ’Y’ - Corrected document (Amended Code(E05.06) = ‘G’ or ‘C’) F = Original (default if input is out of range) G = Amended C = Corrected Original

4.3 10.3 16.3

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’) Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’)

4.4 10.4 16.4

DLN/RLN (Payer DLN (E05.03))

5.1 11.1 17.1

RECIPIENT NAME LINE 1 (Payee Name Line 1 (E09.01.01))

5.2 11.2 17.2

RECIPIENT FOREIGN TAX IDENTIFYING NUMBER (E10.02.23)

6.1 12.1 18.1

RECIPIENT NAME LINE 2 (Payee Name Line 2 (E09.01.02))

6.2 12.2 18.2

EXEMPTION CHAPTER 4 CODE (E10.02.44) 13 -Grandfathered payment 14 -Effectively connected income 15 -Payee not subject to Chapter 4 withholding 16 -Excluded nonfinancial payment 17 -Foreign Entity that assumes primary withholding responsibility 18 -U.S. Payees – of participating FFI or registered deemed –compliant FFI 19 -Exempt from withholding under IGA 20 -Dormant Account 21 -Excluded offshore payment

6.3 12.3 18.3

RECIPIENT CHAPTER 4 STATUS CODE (E10.02.28) 01 U.S. Withholding Agent—FI 02 U.S. Withholding Agent—Other 03 Territory FI—not treated as U.S. Person 04 Territory FI—treated as U.S. Person 05 Participating FFI—Other 06 Participating FFI—Reporting Model 2 FFI 07 Registered Deemed-Compliant FFI—Reporting Model 1 FFI 08 Registered Deemed-Compliant FFI—Sponsored Entity 09 Registered Deemed-Compliant FFI—Other 10 Certified Deemed-Compliant FFI—Other 11 Certified Deemed-Compliant FFI—FFI with Low Value Accounts 12 Certified Deemed-Compliant FFI—Non-Registering Local Bank 13 Certified Deemed-Compliant FFI—Sponsored Entity 14 Certified Deemed-Compliant FFI—Investment Advisor or Investment 15 Nonparticipating FFI 16 Owner-Documented FFI 17 Limited Branch treated as Nonparticipating FFI 18 Limited FFI treated as Nonparticipating FFI 19 Passive NFFE identifying Substantial U.S. Owners 20 Passive NFFE with no Substantial U.S. Owners 21 Publicly Traded NFFE or Affiliate of Publicly Traded NFFE 22 Active NFFE 23 Individual 24 Section 501(c) Entities 25 Excepted Territory NFFE 26 Excepted NFFE — Other 27 Exempt Beneficial Owner 28 Entity Wholly Owned by Exempt Beneficial Owners 29 Unknown Recipient 30 Recalcitrant Account Holder 31 Nonreporting IGA FFI 32 Direct reporting NFFE 33 U.S. reportable account 34 Non-consenting U.S. account 35 Sponsored direct reporting NFFE 36 Excepted Inter-affiliate FFI 37 Undocumented Preexisting Obligation 38 U.S. Branch—ECI presumption applied 39 Account Holder of Excluded Financial Account11 40 Passive NFFE reported by FFI12 41 NFFE subject to 1472 withholding 50 U.S. Withholding Agent—Foreign branch of FI Pooled Reporting Codes 42 Recalcitrant Pool—No U.S. Indicia 43 Recalcitrant Pool—U.S. Indicia 44 Recalcitrant Pool—Dormant Account 45 Recalcitrant Pool—U.S. Persons 46 Recalcitrant Pool—Passive NFFEs 47 Nonparticipating FFI Pool 48 U.S. Payees Pool 49 QI-Recalcitrant Pool—General 13

6.4 12.4 18.4

CHAPTER 3-4 CODES (E10.02.25) 3….Form was filed Chapter 3 4….Form was filed Chapter 4

8.1 14.1 20.1

FEDERAL TAX WITHHELD (Money field)

8.2 14.2 20.2

GROSS INCOME (Money field)

8.3 14.3 20.3

WITHHOLDING BY OTHER AGENTS (Money field)

8.4 14.4 20.4

EXEMPTION CODE CHAPTER 3 (E10.02.17) Possible values: blank - Tax rate is greater than (>) 30% 00 - Exemption code not applicable (1-30%) 01 - Effectively Connected with a U. S. trade or business 02 - Exempt under an Internal Revenue Code Section (income other than portfolio interest) 03 - Income is not from U. S. Sources 04 - Exempt under tax treaty 05 - Portfolio interest 06 - Qualified intermediary that assumes primary withholding responsibility 07 - Withholding foreign partnership 08 - U. S. Branch treated as a U.S. person 09 - Qualified Intermediary represents income is exempt 99 - NQI exemption code (presumption rule-2nd level identifier)

8.5 14.5 20.5

INCOME CODE See (Exhibit 2.3.35-13) Payee online Transcript Document Display Screen: 1042–S (DOC CODE 02) for list of Income Codes.

8.6 14.6 20.6

RECIPIENT CHAPTER 3 STATUS (E10.02.06) Possible values: 01 - Individual 02 - Corporation 03 - Partnership other than withholding foreign Partnership 04 - Withholding foreign Partnership or withholding foreign trust 05 - Trust 06 - Government or international organization 07 - Tax-exempt organization (IRC Section 501(a)) 08 - Private foundation 09 - Artist or athlete 10 - Estate 11 - U. S. Branch treated as U.S. person 12 - Qualified intermediary 13 - Private arrangement intermediary - withholding Rate pool 14 - Private arrangement intermediary - withholding Rate pool – exempt organization 15 - Qualified intermediary withholding rate pool 16 - Qualified intermediary withholding Rate pool-exempt organizations 17 - Authorized foreign agent 18 Public pension fund 20 Unknown recipient

8.7 14.7 20.7

RECIPIENT COUNTRY CODE FOR TAX PURPOSES (E10.02.15)

8.8 14.8 20.8

UNDER ESCROW PROCEDURE (E10.02.26) 0….check box not checked 1….check box was checked (If checked, tax not deposited under escrow procedure)

8.9 14.9 20.9

MATCHED INDICATOR (E10.02.41) 00…. ...Unmatched (credit was not paid) 01….....Matched (credit was paid) blank....Null (the credit does not pertain to this document at this time)

1099-K PAYER DOCUMENT SCREEN

Figure 2.3.35-6

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LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

4.1 9.1 14.1 19.1

Payee TIN (E01.01) (if needed, may repeat on lines 9, 14 or 19)

4.2 9.2 14.2 19.2

CORRECTED DOCUMENT Possible values: ’N’ – Not corrected document (Amended Code(E05.06) = ‘F ’Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’

4.3 9.3 14.3 19.3

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ”IRMOD A2A’ - filed documents (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ’IRMOD 1099 Portal’ -filed documents (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ -filed documents (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

4.4 9.4 14.4 19.4

DLN (Payer DLN (E05.03))

5.1 10.1 15.1 20.1

PAYEE NAME LINE 1

5.2 10.2 15.2 20.2

PAYER NAME LINE 1

7.1 12.1 17.1 22.1

FEDERAL TAX WITHHELD (Money field)

7.2 12.2 17.2 22.2

GROSS AMOUNT OF PAYMENT CARD/THIRD PARTY NETWORK TRANSACTIONS (Money field)

7.3 12.3 17.3 22.3

CARD NOT PRESENT TRANSACTIONS (Money field)

7.4 12.4 17.4 22.4

NUMBER OF PAYMENT TRANSACTIONS (Money field)

7.5 12.5 17.5 22.5

CARD NOT PRESENT TRANSACTIONS (Money field)

7.6 12.6 17.6 22.6

NUMBER OF PAYMENT TRANSACTIONS (Non-Money field)

7.7 12.7 17.7 22.7

MERCHANT CATEGORY CODE (Non-Money field)

W2 PAYER DOCUMENT SCREEN

Figure 2.3.35-7

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01) (if needed, may repeat on lines 9, 14 or 19)

CORRECTED DOCUMENT Possible values: ‘‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’)

DLN (Payer DLN (E05.03))

PAYEE NAME LINE 1 (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

SOCIAL SECURITY WAGES (Money field)

SOCIAL SECURITY TIPS (Money field)

SOCIAL SECURITY TAX WITHHELD (Money field)

MEDICARE WAGES AND TIPS (Money field)

MEDICARE TAX WITHHELD (Money field)

WAGES, TIPS, OTHER COMPENSATION (Money field)

W2-G PAYER DOCUMENT SCREEN

Figure 2.3.35-8

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

GROSS WINNINGS

1065-K1 PAYER DOCUMENT SCREEN

Figure 2.3.35-9

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY

PAYEE TIN(E01.01)

CORRECTED DOCUMENT Possible values: ’N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’

DLN (E05.03)

PAYEE NAME LINE 1 (E09.01.01)

PAYER NAME LINE 1 (E09.02.01)

ORDINARY BUSINESS INCOME (LOSS) (Money field)

NET RENTAL REAL ESTATE INCOME (LOSS)(Money field)

ORDINARY DIVIDENDS (Money field)

NET SHORT-TERM CAPITAL GAIN (LOSS) (Money field)

NET LONG-TERM CAPITAL GAIN (LOSS)(Money field)

PART III OTHER INCOME LOSS AMOUNT (Money field)

PART III OTHER DEDUCTIONS AMOUNT(Money field)

1041-K1 PAYER DOCUMENT SCREEN

Figure 2.3.35-10

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

DLN (Payer DLN (E05.03))

PAYEE NAME LINE 1

PAYER NAME LINE 1

ORDINARY DIVIDENDS (Money field)

NET SHORT-TERM CAPITAL GAIN (Money field)

NET LONG-TERM CAPITAL GAIN(Money field)

OTHER PORTFOLIO AND NON-BUSINESS INCOME(Money field)

ORDINARY BUSINESS INCOME (Money field)

NET RENTAL REAL ESTATE INCOME (Money field)

OTHER INFO(Money field)

1120-K1 PAYER DOCUMENT SCREEN

Figure 2.3.35-11

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

DLN (Payer DLN (E05.03))

PAYEE NAME LINE 1

PAYER NAME LINE 1

ORDINARY BUSINESS INCOME (LOSS) (Money field)

NET RENTAL REAL ESTATE INCOME (LOSS) (Money field)

NET SHORT-TERM CAPITAL GAIN(Money field)

NET LONG-TERM CAPITAL GAIN(Money field)

PART III OTHER INCOME LOSS AMOUNT(Money field)

PART III OTHER DEDUCTED AMOUNT (Money field)

CREDITS AND CREDIT RECAPTURE (Money field)

1099-NEC PAYER DOCUMENT SCREEN

Figure 2.3.35-12

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ‘IRMOD A2A’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ‘IRMOD 1099 Portal’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

NONEMPLOYEE COMPENSATION (Money field)

1099-G PAYER DOCUMENT SCREEN

Figure 2.3.35-13

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ‘IRMOD A2A’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ‘IRMOD 1099 Portal’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

TAXABLE GRANTS (Money field)

UNEMPLOYMENT COMPENSATION (Money field)

AGRICULTURAL PAYMENTS (Money field)

STATE OR LOCAL INCOME TAX REFUNDS, CREDITS, OR OFFSETS (Money field)

REEMPLOYMENT TRADE ADJUSTMENT ASSISTANCE PAYMENTS (Money field)

MARKET GAIN ON COMMODITY CREDIT CORPORATION (Money field)

1099-DIV PAYER DOCUMENT SCREEN

Figure 2.3.35-14

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ‘IRMOD A2A’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ‘IRMOD 1099 Portal’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

TOTAL ORDINARY DIVIDENDS (Money field)

QUALIFIED DIVIDENDS (Money field)

1099-INT PAYER DOCUMENT SCREEN

Figure 2.3.35-15

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ‘IRMOD A2A’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ‘IRMOD 1099 Portal’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

INTEREST INCOME NOT INCLUDED IN BOX 3 (Money field)

QUALIFIED DIVIDENDS (Money field)

EARLY WITHDRAWAL PENALTY (Money field)

INTEREST ON U.S. SAVINGS BONDS AND TREASURY OBLIGATIONS (Money field)

1099-MISC PAYER DOCUMENT SCREEN

Figure 2.3.35-16

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ‘IRMOD A2A’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ‘IRMOD 1099 Portal’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

RENTS (Money field)

ROYALTIES (Money field)

EARLY WITHDRAWAL PENALTY (Money field)

OTHER INCOME (Money field)

1099-OID PAYER DOCUMENT SCREEN

Figure 2.3.35-17

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ‘IRMOD A2A’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ‘IRMOD 1099 Portal’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

ORIGINAL ISSUE DISCOUNT FOR CURRENT YEAR (Money field)

Other Periodic Interest (Money field)

EARLY WITHDRAWAL PENALTY (Money field)

ORIGINAL ISSUE DISCOUNT ON U.S. TREASURY OBLIGATIONS (Money field)

FATCA INDICATOR

1099-PATR PAYER DOCUMENT SCREEN

Figure 2.3.35-18

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ‘IRMOD A2A’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ‘IRMOD 1099 Portal’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

PATRONAGE DIVIDENDS (Money field)

NONPATRONAGE DIVIDENDS (Money field)

1099-R PAYER DOCUMENT SCREEN

Figure 2.3.35-19

Please click here for the text description of the image.

LINE

DESCRIPTION AND VALIDITY (Element No. from Data Elements)

PAYEE TIN (E01.01)

CORRECTED DOCUMENT Possible values: ‘N’ – Not corrected document (Amended Code(E05.06) = ‘F’ ‘Y’ – Corrected document (Amended Code(E05.06) = ‘C’ or ‘G’)

SOURCE CODE Possible values: ‘ELECTRONIC’ – Electronically filed document (Paper Tape TIN Source Code(E05.08) = ‘C’ or ‘T’ ‘PAPER’ – Paper filed document (Paper Tape TIN Source Code(E05.08) = ‘G’ or ‘P’) ‘IRMOD A2A’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘A’ or ‘B’) ‘IRMOD 1099 Portal’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘M’ or ‘N’) ’IRMOD SCRIPS’ – filed document (Paper Tape TIN Source Code(E05.08) = ‘K’ or ‘L’)

DLN(E05.03)

PAYEE NAME LINE (E09.01.01)

PAYER NAME LINE 1(E09.02.01)

FEDERAL TAX WITHHELD (Money field)

GROSS DISTRIBUTION (Money field)

TAXABLE AMOUNT (Money field)

Exceptions & meaning →

Payee on-line Summary Transcript (Definer ‘S’)¶

The screen will show a summary of selected money amounts.

For any corrected or amended documents, money amount summaries will be separated from original documents.

To see the layout of the screen, Exhibit 2.3.35-70

Here is a table of selected money amounts and how they are summarized for this screen:

Summary Literal

Source Documents with Doc code

Source Document Payment Literal

28% RT GN

1099-DIV (91)

28% RT GN

ADV EIC

W-2 (21)

ADV EIC

ATTRNY FEE

1099-MISC (95)

ATTRNY FEE

BARTERING

1099-B (79)

BARTERING

COST&BASIS

1099-B (79)

COST&BASIS

1099-DA (7A)

COST&BASIS

CAPTL GAIN

K–1 1065 (65)

SHT TRM CG

K–1 1065 (65)

LNG TRM CG

K–1 1041 (66)

SHT TRM CG

K–1 1041 (66)

LNG TRM CG

K–1 1120S (67)

SHT TRM CG

K–1 1120S (67)

LNG TRM CG

1099-DIV (91)

CAPTL GAIN

1099-R (98)

EL CAP GN

DEPEND CARE

W-2 (21)

DPEND CARE

DIVIDENDS

K-1 1065 (65)

DIVIDENDS

K-1 1041 (66)

DIVIDENDS

K-1 1120S (67)

DIVIDENDS

ED IRA CTB

5498 IRA (28)

ED IRA CTB

SO SEC WH

W-2 (21)

SO SEC WH

FISH INC

1099-MISC (95)

FISH INC

FRGN TX PD

1099-DIV (91)

FRGN TX PD

GR PEN/IRA

SSA-1099 (82)

PENS/ANN

GR WINNING

W-2G (32)

GR WINNING

GROSS DIST

1099-R (98)

GROSS DIST

INTEREST

K-1 1065 (65)

INTEREST

K-1 1041 (66)

INTEREST

K-1 1120S (67)

INTEREST

1099-INT (92)

INTEREST

1099-OID (96)

INTEREST

LIQUID DIST

1099-DIV (91)

CASH LIQ

1099-DIV (91)

NOCASH LIQ

MED PAYMTS

1099-MISC (95)

MED PAYMTS

MEDCARE WG

W-2 (21)

MEDCARE WG

MEDCARE WH

W-2 (21)

MEDCARE WH

MSA FMV

5498-SA or 5498-MSA (27)

MSA FMV

MTG INT PD

1098 (81)

MTG INT PD

NONEMP COMP

1099-NEC (71)

NONEMP COM

1099-MISC (95)

NONEMP COM

NONTX DIST

1099-DIV (91)

NONTX DIST

ORD DIV

1099-DIV (91)

ORD DIV

ORD INCOME

K-1 1065 (65)

OR INC K-1

K-1 1120S (67)

OR INC K-1

OTHER INC

W-2 (21)

DEF COMP

K-1 1041 (66)

BUSI INC

K-1 1041 (66)

PASS INC

1099-C (85)

AMT DBT CN

1099-G (86)

TX GRANT

1099-G (86)

AG SUBS

1099-MISC (95)

MISC OTH I

1099-MISC (95)

SUB PAYMTS

1099-MISC (95)

GOLDEN PAR

1099-MISC (95)

CROP INS

1099-PATR (97)

PATRONAGE

1099-PATR (97)

NONPAT DIS

1099-PATR (97)

RTAIN ALLC

1099-PATR (97)

REDEMPTION

1099-R (98)

OTHER INC

POINTS PAID

1098 (81)

POINTS PD

PR YR RFND

1099-G (86)

PR YR RFND

PROFT&LOSS

1099-B (79)

PROFT&LOSS

1099-DA (7A)

PROFT&LOSS

REAL ES SL

1099-S (75)

REAL ES SL

RENT/ROYLT

K-1 1065 (65)

ROYALTIES

K-1 1120S (67)

ROYALTIES

1099-MISC (95)

RENTS

1099-MISC (95)

ROYALTIES

RH CNV AMT

5498 IRA (28)

RH CNV AMT

RH IRA CTB

5498 IRA (28)

RH IRA CTB

SAV BOND

1099-INT (92)

SAV BOND

SC 1202 GN

1099-DIV (91)

SC 1202 GN

STD LN INT

1098-E (84)

STD LN INT

STOCK&BOND

1099-B (79)

STOCK&BOND

TOTAL CTR

CASINO CTR (61)

AMT OF TRN

CMIR (63)

AMT OF TRN

8300 (64)

AMT OF TRN

CTR (89)

TOTAL CTR

FED TAX WH

1042-S (02)

FED TAX WH

W-2 (21)

FED TAX WH

W-2G (32)

FED TAX WH

K-1 1120S (67)

FED TAX WH

1099-CAP (73)

FED TAX WH

1099-B (79)

FED TAX WH

SSA-1099 (82)

FED TAX WH

1099-G (86)

FED TAX WH

1099-DIV (91)

FED TAX WH

1099-INT (92)

FED TAX WH

1099-MISC (95)

FED TAX WH

1099-OID (96)

FED TAX WH

1099-PATR (97)

FED TAX WH

1099-R (98)

FED TAX WH

1099-DA (7A)

FED TAX WH

TXABLE DIST

1099-R (98)

TAXBLE AMT

UN 1250 GN

1099-DIV (91)

UN 1250

UNEMPL COMP

1099-G (86)

UNEMPL COM

WAGES

W-2 (21)

WAGES

W-2 (21)

ALLOC TIPS

WC OFFSET

SSA-1099 (82)

WC OFFSET

Exceptions & meaning →

Payee online Hardcopy Transcript (Definer 'C')¶

After the user makes an online transcript request, the user can make a hardcopy request by changing the definer ( ‘O’, ‘N’, ‘P’ or ‘S’) to a 'C'.

A hardcopy screen will appear and will ask for receiving office, unit office, mail stop and phone number. Please be accurate to ensure that the transcripts are routed timely.

Do not change the command string or your request may not be processed.

Upon successful request, a message "REQUEST COMPLETED" is displayed to the user.

Please note that the hardcopy system does not provide sanitized transcripts.

To see the layout of the screen, Exhibit 2.3.35-71

Exceptions & meaning →

Payee online Sanitized Transcript (Definer 'W')¶

After the user makes an online transcript request, the user can make a sanitized document screen by changing the definer ('N' or 'P') to a 'W'.

Sanitized document screens from the local printer are specially designed to be given to taxpayers.

Users can use definer 'W' to get all documents in the sanitized mode.

Due to disclosure rules, three documents (FinCEN CTR 112: Casino) — Document Code 61, (FinCEN 105 or 4790 also known as CMIR CTR) — Document Code 63 and (FinCEN 112 or 4789 also known as CTR) — Document Code 89 are not to be given to the taxpayers and will be suppressed.

A message "Taxpayer's Copy" will be displayed on line 24 to show that it is a sanitized screen and can be printed for the taxpayer via local printer.

Documents with payer fraud or submission fraud warnings will display a blanked-out screen to suppress transcripts from being sent to taxpayers.

Exceptions & meaning →

Nonfiler Summary (Definer 'J')¶

Command Code IRPTR Definer ‘J’ will present a Nonfiler(NF) summary screen for a given TIN, that displays both IMF and IRP case information by tax year. The fields that are available come directly from the Nonfiler inventory that is housed on the IBM mainframe at ECC-MTB . The information is passed to the IRPTR system and is updated periodically to capture any inventory updates that occur during the processing year.

IRPTR‘J’ replaced the SUPOL Command Code.

The benefits of IRPTR’J’ over SUPOL are many - the most significant being that NF information will be available for all cases residing in the inventory, not just those selected for notices; and unlike SUPOL, IRPTR’J’ will display any information updates that occur during the time the inventory is active.

The number of fields displayed through the command code will be held at a minimum but the information presented will be enough to profile the nonfiler type and also determine any tax liabilities.

Once the IRPTR’J’ screen is reviewed, hitting enter will take the user to the first screen of the individual documents. NOTE: There will be no sole proprietorship documents among the individual documents that are displayed. In order to view the sole proprietorship documents, you will need to copy the TIN within IRPTR’J’ screen and do a command code IRPTRO on the selected TIN.

An error screen will be returned if there is no matching TIN in the nonfiler database.

Figure 2.3.35-20

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD Will be set to “O” to go to the first individual document screen after viewing the Nonfiler Summary screen.

1.3

COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code.

2.1

TAX YEAR Requested Tax Year, See IRM 2.3.35.3 for valid Tax Years.

3.1

UPDATE CYCLE Cycle that the Nonfiler database was last brought up to date.

4.1

FIRST NAME LINE Taxpayer name information taken from the IMF or IRP document name line.

4.2

PRIMARY SSN Taxpayer SSN originating from either the IMF or IRP documents associated with the taxpayer. Formatted as nnn-nn-nnnn.

4.3

PRIMARY SSN VALIDITY Indicates the validity of the Taxpayer Primary SSN. Possible values: ‘0’= VALID ‘1’= INVALID

5.1

SECOND NAME LINE Taxpayer name information taken from the IMF or IRP document second name line.

5.2

SPOUSE SSN Spouse SSN originating from the IMF Primary Taxpayer account information. If there is no Spouse SSN, it will be displayed as ‘NONE’. If available, formatted as nnn-nn-nnnn.

5.3

SPOUSE SSN VALIDITY Indicates the validity of the Taxpayer’s spouse SSN. Possible values: ‘0’= VALID ‘1’= INVALID ‘ ‘(Blank) = No spouse SSN

6.1

STREET ADDRESS Street address taken from the IMF or IRP document address information.

6.2

SOLE PROPRIETORSHIP EIN 1 Business EIN associated with the taxpayer If there is no EIN, it will be displayed as ‘NONE’, otherwise, it will be formatted as nn-nnnnnnnn.

7.1

CITY City taken from the IMF or IRP document address information.

7.2

STATE State taken from the IMF or IRP document address information.

7.3

ZIP CODE Zip Code taken from the IMF or IRP document address information.

7.4

SOLE PROPRIETORSHIP EIN 2 2nd business EIN associated with the taxpayer If there is no EIN, it will be displayed as ‘NONE’, otherwise, it will be formatted as nn-nnnnnnnn.

8.1

SOLE PROPRIETORSHIP EIN 3 3rd business EIN associated with the taxpayer If there is no EIN, it will be displayed as ‘NONE’, otherwise, it will be formatted as nn-nnnnnnnn.

9.1

DATE OF BIRTH Taxpayer date of birth If it is available, it will be formatted as MM-DD-YYYY, otherwise, it will be left blank.

9.2

TC140 CODE Indicates whether or not a TC140 was created for the Taxpayer SSN. Possible values: ‘YES’ = TC140 created for the Taxpayer SSN ‘NO’ = TC140 not created for the Taxpayer SSN

9.3

FILING STATUS CODE Filing status code taken from the taxpayer’s prior year return. It is assigned a value of ‘1’ if there is no prior year return. The values can range from ‘1’ to ‘6’. Refer to the IRS Processing Codes and Information document for the definitions.

10.1

DATE OF DEATH Taxpayer date of death If it is available, it will be formatted as MM-DD-YYYY, otherwise, it will be left blank.

10.2

SELECTION CODE Defines the type of case created for the taxpayer based on IMF account and IRP documents information. Refer Nonfiler PRP 404 Section 030 for the definitions. Possible value of ‘01’ to ‘99’

10.3

LAST YEAR OF FILING IMF Last year of filing

11.1

DECEASED INDICATOR Indicates whether or not the taxpayer is deceased Possible values: ‘YES’= taxpayer is deceased ‘NO’ = taxpayer is not deceased

11.2

COPYS SCORE Four digit statistical numeric value that is derived from prior year return and current year IRP information The first digit defines the case type: ‘6’= WI Stopfiler ‘7’= WI Nonfiler ‘8’= SB/SE Stopfiler ‘9’= SB/SE Nonfiler The second through 4th digit is the actual score and can have a value ranging from 001 – 999. The higher the value the greater the chances of securing a return.

11.3

TOTAL EXEMPTIONS Total number of exemptions reported on the prior year return, or assigned a value of ‘00’ if a prior year return is not available

12.1

FEDERAL EMPLOYEE INDICATOR Indicates whether or not the taxpayer was a federal employee during the tax year Possible value: ‘YES’ = taxpayer is or was a federal employee during the tax year ‘NO’= taxpayer was not a federal employee during the tax year

12.2

TOTAL EXEMPTIONS ALLOWED The Total number of exemptions is set equal to Total Exemptions if a value for Total Exemptions is not ‘00’. Otherwise it is assigned a value of ‘01’ or ‘02’ depending upon the value of the Filing Status Code. Possible values of ‘01’ to ‘99’

13.1

TOTAL NUMBER OF DOCUMENTS Total number of IRP documents associated with the taxpayer

15.1

ORIGINAL TOTAL INCOME Total income computed from the IRP documents associated with the taxpayer

15.2

UPDATED TOTAL INCOME Total income computed after IRP document updates have occurred

16.1

ORIGINAL CREDIT BALANCE Credit balance extracted from the IMF taxpayer account information

16.2

UPDATED CREDIT BALANCE Credit balance extracted after IMF updates have occurred

17.1

ORIGINAL WITHHOLDING Withholding amount computed from the IRP documents associated with the taxpayer

17.2

UPDATED WITHHOLDING Withholding amount computed after IRP document updates have occurred

19.1

ORIGINAL TAX ASSESSMENT Potential tax assessment that is computed based on the taxpayer’s total IRP income

19.2

UPDATED TAX ASSESSMENT Potential tax assessment that is computed after IRP document updates have occurred

20.1

ORIGINAL NET TAX DUE Net tax due that is computed based on the taxpayer’s total IRP income

20.2

UPDATED NET TAX DUE Net tax due that is computed after IRP document updates have occurred

22.1

ORIGINAL SUBSTITUTE FOR RETURN (SFR) POTENTIAL TAX ASSESSMENT SFR Potential tax assessment that is computed based on the taxpayer’s total IRP income

22.2

UPDATED SUBSTITUTE FOR RETURN (SFR) POTENTIAL TAX ASSESSMENT SFR Potential tax assessment that is computed after IRP document updates have occurred

23.1

ORIGINAL BALANCE DUE Balance Due extracted from the IMF taxpayer account information

23.2

UPDATED BALANCE DUE Balance due extracted after IMF updates have occurred

Exceptions & meaning →

Payee online UNIQUE FORM IDENTIFIER (Definer ‘U’)¶

IRPTRU was created to search 1042-S documents of the IRMF using the UNIQUE FORM IDENTIFIER (UFI) field.

The parameters for IRPTRU are TIN, document code, tax year, validation code of 4, and optional UFI values.

The graphic and table below shows the validated fields UNIQUE FORM IDENTIFIER:

Figure 2.3.35-21

Please click here for the text description of the image.

Figure 2.3.35-22

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

COMMAND DEFINER CD (Transmit "U"

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=’02’)

N/A

1.4

WITHHOLDING AGENT’S EIN

N/A

2.1

CHPTR-IND

N/A

2.2

UFI UNIQUE FORM ID

N/A

2.3

AMENDED Amended Code

N/A

2.4

AMENDED NUMBER

N/A

3.1

DLN

N/A

4.1

WTHHG ENTITY DATA LITERAL"TIN" "

N/A

4.2

INC-CD

N/A

4.3

PRO-RATA

5.1

WITHHOLDING AGENT NAME LINE 1

5.2

GROSS-INC

6.1

WITHHOLDING AGENT NAME LINE 2

6.2

WHHG-ALLOW

7.1

WTHHG AGENT ADDRESS LINE 1

7.2

NET-INC

8.1

WTHHG AGENT CITY LINE 1

8.2

CH3-EXM

8.3

CH4-EXM

9.1

ST State

9.2

PR Province

9.3

CNTRY

9.4

PLCD

9.5

CH3-TR

9.6

CH4-TR

10.1

COUNTRY CODE

10.2

CH3-SC

10.3

CH4-SC

10.4

FTW

10.5

ESCROW

11.1

WA-GIIN

11.2

WBOA

12.1

WA-FID

12.2

AMT-REPAID

13.1

TWC

14.1

RCPNT ENTITY DATA LITERALTIN

14.2

TXPD-WA

14.3

LOB

15.1

RCPNT NAME LINE 1

16.1

RCPNT ADDRESS LINE 1

16.2

PRWA NAME

17.1

RECIPIENT CITY

17.2

PRWA TIN

18.1

ST STATE CODE

18.2

PR PROVINCE CODE

18.3

CNTRY COUNTRY CODE

18.4

PLCD

19.1

TX-CNTRY-CD

19.2

CH3-SC

19.3

CH4-SC

19.4

IFW NAME INTERMEDIARY FLOW NAME

20.1

RC-GIIN

20.2

IFW TIN

21.1

RC-FID

21.2

CNTRY-CD

21.3

CH3-SC

21.4

CH4-SC

22.1

ACCT-NO

22.2

IFLW-GIIN

23.1

DOB

23.2

IFLW-FID

24.1

LEGAL DEFINER LIST for this screen

N/A

Exceptions & meaning →

Payee online Transcript Error Message¶

Error message will appear online 24 on IRPTRO help or hardcopy (definer ‘C’) screen. These error messages are self-explanatory.

INVALID FUNCTION CODE—ENTRY MUST BE LETTERS

INVALID REQUESTED TIN

IINVALID REQUESTED TIN—ENTRY MUST NOT BE ALL NINES

INVALID REQUESTED TIN—ENTRY MUST NOT BE ALL ZEROES

INVALID TIN TYPE AND VALIDITY

INVALID YEAR DIGIT—ENTRY MUST BE 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, or 2024.

INVALID DOC CODE

BLANK REMARKS ENTRY—PLEASE ENTER ROUTING INFORMATION

Exceptions & meaning →

Initial Help Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD (Transmit "E" , "R" , "O" or "H" —This screen displays "H" as the default)

2.1

INITIAL HELP SCREEN VERSION

3.1

IRPTR Request Types

4.1 thru 9.1

Available Selections for Request Type

4.2 thru 9.2

Example of Definer Input

10.1

TIN

10.2

TIN TYPE/VALIDITY

10.3

TAX YEAR

10.4

DOC CODE

11.1 Thru 22.1

Instructions for Using Help Screen

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

More Help Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CODE

1.2

COMMAND DEFINER CODE (Transmit "E" , "R" , "O" or "H" —This screen displays "H" as the default)

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

Payee Hardcopy Request Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CODE. Enter five characters. "IRPTR" or other desired command code.

1.2

COMMAND DEFINER CODE. Enter one character. Transmitting"E" in this position with "IRPTR" in the preceding positions causes the above screen to appear.

5.1

REQUESTED TIN. Enter nine numeric characters. The TIN must conform to the definition given in the table for IRM 2.3.35.4.1.

6.1

REQUESTED TIN TYPE AND VALIDITY. Enter one numeric character. Acceptable values are 0, 1, 2, 3 or 4.

13.1

REQUESTED YEAR DIGITS. Enter one to ten characters. IRM 2.3.35.4 for acceptable values.

15.1

DOC CODE. Enter two alphanumeric characters representing the desired IRMF document code. Acceptable document code values are listed in Exhibit 2.3.35.4. In addition, "00 " , "99" and "WW" are accepted.

18.1

RECEIVING OFFICE. Enter the city and state of the office that receives your interoffice postal mail. Up to 58 characters may be entered.

19.1

UNIT OFFICE. Enter the office name, if any, and the city and state. Up to 58 characters may be entered.

20.1

MAIL STOP. Your Unit's mail stop. Please include building extensions if necessary. Up to 58 characters may be entered.

20.1

TELEPHONE NUMBER. Enter 10-digit telephone number so distribution centers can contact your for assistance in routing. This field is required.

23.1

CURSOR PLACEMENT. Place the cursor here before hitting the enter key.

24.1

SYSTEM MESSAGE AREA. This area allows the System to respond to user requests. Whenever user input is processed by the system, a message from the system appears here which either indicates that the request completed normally, or displays one of the error messages listed in IRM 2.3.35.6.2. Normal request completion is indicated by the message "REQUEST COMPLETED XXX" . For more information about this message, please see IRM 2.3.35.4.6.

Exceptions & meaning →

Document Code Availability by Tax Year¶

DOCUMENT TYPE

DOC CODE

TY 2016

TY 2017

TY 2018

TY 2019

TY 2020

TY 2021

TY 2022

TY 2023

TY 2024

TY 2025

ALL TYPES

1042-S

1098-F

1099-K

FBAR

PASSPORT

1099-LS

W-2

3921

3922

5498 SA

5498 IRA

SIIR

1099-Q

W-2G

SCIR

SWIR

SSSTIR

8288-A

1099-SB

8935

8805

1097-BTC

8596 FED CONTRACTOR

FinCEN 112 CASINO

FinCEN 105

8300

K-1 1065

K-1 1041

K-1 1120S

1099-H

1099-NEC

5498-ESA

1099-CAP

1098-Q

1099–S

1098-C

1099–B

1099–A

1098

SSA–1099

1098–T

1098–E

1099–C

1099–G

FINCEN 112

1099-H

1099–DIV

1099–INT

1099–LTC

1099-SA

1099–MISC

1099–OID

1099–PATR

1099–R

1099-QA

5498-QA

1099-DA

ALL NON WAGE

ALL WAGE

Exceptions & meaning →

Payer Hardcopy Request Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CODE. Enter five characters. "IRPTR" or other desired command code.

1.2

COMMAND DEFINER CODE. Enter one character. Transmitting"E" in this position with "IRPTR" in the preceding positions causes the above screen to appear.

5.1

REQUESTED TIN. Enter nine numeric characters. The TIN must conform to the definition given in the table for IRM 2.3.35.4.1.

6.1

REQUESTED TIN TYPE. Enter one numeric character. Acceptable values are 0, 2 and 4.

8.1

PAYEE TIN TYPE. Enter one numeric character. Acceptable values are 0, 1, 2, 3, or 4.

10.1

REQUESTED YEAR DIGITS. Enter one to ten characters. IRM 2.3.35.6.1 for acceptable values.

11.1

13.1

COUNT LIMIT. Enter one to five numeric digits or leave blank. Numeric digits can be entered anywhere in the field as long as they occupy consecutive positions. This field must be blank if DOC CODE field is "00" , "99" and "WW" .

15.1

DESTINATION CODE. Leave blank if paper transcript is desired, otherwise enter a code to route the request to another destination.

18.1

RECEIVING OFFICE. Enter the city and state of the office that receives your interoffice postal mail. Up to 58 characters may be entered.

19.1

UNIT OFFICE. Enter the office name, if any, and the city and state. Up to 58 characters may be entered.

20.1

MAIL STOP. Your Unit's mail stop. Please include building extensions if necessary. Up to 58 characters may be entered.

21.1

TELEPHONE NUMBER. Enter 10-digit telephone number so distribution centers can contact your for assistance in routing. This field is required.

23.1

CURSOR PLACEMENT. Place the cursor here before hitting the enter key.

24.1

Exceptions & meaning →

Payee online Transcript No Hit Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CODE.

1.2

COMMAND DEFINER CODE. (Transmit "E" , "R" , "H" , , "O" , or "C" —This screen displays "O" as the default).

1.3

COMMAND STRING. NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code.

2.1

TAX YEAR. Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

2.2

ERROR CODE. Generated by system.

3.1

REQUEST TIN. This field recapitulates the requested TIN you entered.

3.2

REQUEST TIN TYPE AND VALIDITY. Always returned just as input when appearing in this profile.

3.3

REQUEST DOC CODE. Always returned just as input when appearing in this profile.

5.1 & 6.1

EXPLANATION FOR NO HIT. Possibilities: UNFORTUNATELY, FOR THE TIN, TIN TYPE AND VALIDITY, AND DOCUMENT CODE YOU REQUESTED THERE IS NO ONLINE DATA AVAILABLE AT THIS TIME or UNFORTUNATELY, FOR THE TIN YOU REQUESTED THE DATABASE IS CURRENTLY DOWN. PLEASE TRY AGAIN LATER.

20.1

ALTERNATE TY MESSAGE. This message will appear if a profile is available for a different TY - ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ **

23.1

SYSTEM MESSAGE. In the event that the portion of the data base covering the requested TIN is down this message will say: PLEASE TRY LATER otherwise message will be blank.

24.1

LEGAL DEFINER LIST for this screen.

Exceptions & meaning →

Payee online Transcript Help Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD (Transmit "E" , "R" ,"H" , or "O" —This screen displays "O" as the default)

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

Payee On-line Transcript Payee Summary Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD (L causes the above screen response.)

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code

1.4

SSN EIN LITERAL

1.5

TIN (The request TIN edited by system as an SSN or an EIN)

1.6

Literal (Labels following field as a Name Control)

1.7

NAME CNTL (The Name Control for this profile, may be from IRP or IMF

1.8

Variable Literal (Designates source of preceding field— (IMF) or (IRP))

2.1

Literal (Labels data appearing on next four lines immediately below, if any, as Payee Entity Data)

2.2

PAYEE PAYER ADDRESS SOURCE (Gives source i.e. kind of document from which data appearing on next ten lines immediately below, if any, was taken)

2.3

PAYEE PAYER PRINCIPAL AMOUNT (Gives the amount of the Principal Payment, if any, made to the payee as recorded in the document selected for the data in the next ten lines immediately below

2.4

Literal (Labels data appearing on next four lines immediately below, if any, as Alternate Payee Entity Data)

2.5

ALTERNATE PAYEE ADDRESS SOURCE (Gives source i.e. kind of document from which data appearing on next four lines immediately below, if any, was taken)

2.6

ALT PAYEE PAYER PRINCIPAL AMOUNT (Gives the amount of the Principal Payment, if any, made to the payee as recorded in the document selected for the data in the next five lines immediately below

3.1

Literal (labels next two fields to right, if present, as First Entity Lines)

3.2

BEST PAYEE FIRST NAME LINE (First Name Line taken from best available IRP document, if any)

3.2

NEXT PAYEE FIRST NAME LINE (First Name Line taken from an alternate IRP document, if any.)

4.1

Literal (labels next two fields to right, if present, as Second Entity Lines)

4.2

BEST PAYEE SECOND NAME LINE (Second Name Line taken from best available IRP document, if any)

4.3

NEXT PAYEE SECOND NAME LINE (Second Name Line taken from the alternate IRP document, if any.)

5.1

Literal (labels next two fields to right, if present, as Third Entity Lines)

5.2

BEST PAYEE STREET ADDRESS (Third Entity Line taken from best available IRP document, if any)

5.2

NEXT PAYEE STREET ADDRESS (Third Entity Line taken from the alternate IRP document, if any.)

6.1

Literal (labels next two fields to right, if present, as Fourth Entity Lines)

6.2

BEST PAYEE CITY STATE ZIP (Fourth Entity Line taken from best available IRP document, if any)

6.2

NEXT PAYEE CITY STATE ZIP (Fourth Entity Line taken from the alternate IRP document, if any.)

7.1

Literal (Labels next field to right as containing Payer TIN and DLN)

7.2

BEST PAYER TIN DLN (Payer TIN and DLN taken from same document whose Entity Data appears immediately above)

7.3

Literal (Labels next field to right as containing another Payer TIN and DLN)

7.4

NEXT PAYER TIN DLN (Payer TIN and DLN taken from same document whose Entity Data appears immediately above)

8.1

Literal (Labels data immediately below as Payer Entity Data—this data is taken from the same document that has provided the Payee Entity data on lines 3, 4, 5 and 6 above beginning in position 6)

8.2

Literal (Labels next field as cycle when Payee Summary data base was last refreshed)

8.3

DATA BASE UPDATE CYCLE (Cycle Payee Summary data base last brought up to date)

8.4

Literal (Labels next field to right as Date of birth)

8.5

DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration)

9.1

Literal (labels next field to right, if present, as First Entity Line)

9.2

PAYER ENTITY LINE 1 (First Name Line taken from best available IRP document, if any)

9.3

Literal (Labels next Field to right as Primary SSN)

9.4

PRIMARY SSN (Field will have a trailing asterisk if TIN is considered invalid on the IMF)

9.5

Literal (Labels next field to right as Date of death)

9.6

DEATH DATE (MM-YYYY if available from Social Security Administration)

10.1

Literal (labels next field to right, if present, as Second Entity Line)

10.2

PAYER SECOND NAME LINE (Second Name Line taken from best available IRP document, if any)

10.3

Literal (Labels next Field to right as Secondary SSN)

10.4

SECONDARY SSN (Field will have a trailing asterisk if TIN is considered invalid on the IMF)

10.5

Literal (Labels information immediately below as IMF Return Status)

11.1

Literal (labels next field to right, if present, as Third Entity Line)

11.2

PAYER STREET ADDRESS (Third Entity Line taken from best available IRP document, if any)

11.3

Literal (Labels next field to right as an EIN)

11.4

EIN 1 (field will be highlighted if this is the requested TIN it will be in normal video if only related to the requested TIN)

11.5

Variable Literal (TYnnnn IS LATEST RETN or SEE PSSN FOR LYF or TPNOT ON IMF or TYnnnn FILED-DIFF N/C)

12.1

Literal (labels next field to right, if present, as Fourth Entity Line)

12.2

PAYER CITY STATE ZIP (Fourth Entity Line taken from best available IRP document, if any)

12.3

Literal (Labels next field to right as an EIN)

12.4

EIN 2 (field if present is always related to the Requested TIN)

12.5

Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks)

13.1

Literal (Labels next field to right as number of documents associated with the taxpayer)

Numeric fields *ed below may appear further to right because of leading zero suppression.

13.2

TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer)

13.3

Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen)

13.4

SUMMARIZED DOCUMENT COUNT (Number of Documents contributing to this Profile net of those associated to the taxpayer but excluded because of probable non-ownership of the income on account of reserved words in the entity lines i.e. NOMINEES/TRUSTEES etc.) (see Cont. (9))

13.5

Literal (Labels next field to right as an EIN)

13.6

EIN 3 (field if present is always related to the Requested TIN)

14.1

Fixed Money Literal (Identifies field to right as Tax Withheld)

14.2

12*

TAX WITHHELD (Positive dollar amount, 999,999* means overflow)

14.3

Fixed Money Literal (Identifies field to right as Pensions and Annuities)

14.4

32*

PENSIONS AND ANNUITIES Positive dollar amount, 999,999* means overflow)

14.5

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

14.6

51*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

14.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

14.8

71*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

15.1

Fixed Money Literal (Identifies field to right as Wages)

15.2

12*

WAGES (Positive dollar amount, 999,999* means overflow)

15.3

Fixed Money Literal (Identifies field to right as IRA Contribution)

15.4

32*

IRA CONTRIBUTION (Positive dollar amount, 999,999* means overflow)

15.5

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

15.6

51*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

15.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

15.8

71*

DOLLAR AMOUNT (Positive or negative" dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

16.1

Fixed Money Literal (Identifies field to right as Allocated

16.2

12*

ALLOCATED TIPS (Positive dollar amount, 999,999* means overflow)

16.3

Fixed Money Literal (Identifies field to right as Non Employee Comp)

16.4

32*

NON EMPLOYEE COMP (Positive dollar amount, 999,999* means overflow)

16.5

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

16.6

51*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

16.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

16.8

71*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

17.1

Fixed Money Literal (Identifies field to right as Interest)

17.2

12*

INTEREST (Positive dollar amount, 999,999* means overflow)

17.3

Fixed Money Literal (Identifies field to right as Capital Gains)

17.4

32*

CAPITAL GAINS (Positive dollar amount, 999,999* means overflow)

17.5

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

17.6

51*

DOLLAR AMOUNT (Positive or negativedollar amount, 999,999 means overflow -99,999 means negative overflow. May be blank if position not needed for amount)

17.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

17.8

71*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

18.1

Fixed Money Literal (Identifies field to right as Mortgage Interest Paid)

18.2

12*

MORTGAGE INTEREST PAID (Positive dollar amount, 999,999** means overflow)

18.3

Fixed Money Literal (Identifies field to right as Real Estate Sales)

18.4

32*

REAL ESTATE SALES (Positive dollar amount, 999,999* means overflow)

18.5

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

18.6

51*

DOLLAR AMOUNT (Positive or negativedollar amount, 999,999 means overflow -99,999 means negative overflow. May be blank if position not needed for amount)

18.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

18.8

71*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

19.1

Fixed Money Literal (Identifies field to right as Points Paid)

19.2

12*

POINTS PAID (Positive dollar amount, 999,999* means overflow)

19.3

Fixed Money Literal (Identifies field to right as Gross Distributions)

19.4

31*

GROSS DISTRIBUTIONS (Positive dollar amount, 999,999* means overflow)

19.5

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

19.6

51*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

19.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

19.8

71*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

20.1

Fixed Money Literal (Identifies field to right as Prior Year Refund)

20.2

12*

PRIOR YEAR REFUND (Positive dollar amount, 999,999* means overflow)

20.3

Fixed Money Literal (Identifies field to right as Taxable Amount)

20.4

31*

TAXABLE AMOUNT (Positive dollar amount, 999,999* means overflow)

20.5

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

20.6

51*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

20.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

20.8

71*

DOLLAR AMOUNT (Positive or negative**" dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

21.1

Fixed Money Literal (Identifies field to right as Savings Bond Interest)

21.2

12*

SAVING BOND (Positive dollar amount, 999,999* means overflow)

21.3

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

21.4

31*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

21.5

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

21.6

51*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

21.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

21.8

71*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

22.1

Fixed Money Literal (Identifies field to right as Dividends)

22.2

12*

DIVIDENDS (Positive dollar amount, 999,999* means overflow)

22.3

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

22.4

31*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

22.5

Variable money Literal (Identifies field to right by Money Type, blank if field to right not used)

22.6

51*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

22.7

Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used)

22.8

71*

DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount)

23.1

Variable Literal (Indicates TOO MANY AMOUNTS TO DISPLAY literal when there are more than 22 variable amount types summarized in the profile—22 is the number of available slots—otherwise blank)

23.2

Variable Literal (Indicates presence of a Passport Document in Profile with literal PASSPORT —otherwise blank)

23.4

Variable Literal (Indicates presence of one or more Questionable W–4's in Profile with literal ??W4—otherwise blank)

23.5

Variable Literal (Indicates Taxpayer, of requested SSN is Deceased with literal TAXPAYER DECEASED—otherwise blank)

24.1

ALTERNATE TY MESSAGE (This message will appear if a profile is available for a different TY) OTHER YEARS:RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ

Exceptions & meaning →

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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡

≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exceptions & meaning →

Payee On-line Transcript Payee Summary Entice or Refusal Screen (Key Words)¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD (L causes the above screen response.)

1.3

COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code

1.4

SSN EIN LITERAL

1.5

TIN (The request TIN edited by system as an SSN or an EIN)

1.6

Literal (Labels following field as a Name Control)

1.7

NAME CNTL (The Name Control for this profile, may be from IRP or IMF

1.8

Variable Literal (Designates source of preceding field— (IMF) or (IRP))

8.1

Literal (Labels next field as cycle when Payee Summary data base was last refreshed)

8.2

DATA BASE UPDATE CYCLE (Cycle Payee Summary data base last brought up to date)

8.3

Literal (Labels next field to right as Date of birth)

8.4

DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration)

9.1

Literal (Labels next Field to right as Primary SSN)

9.2

PRIMARY SSN (This field will be highlighted if it is the Requested TIN, it will be in normal video if it is a Primary TIN on the IMF related to the Requested TIN. Field will have a trailing asterisk if TIN is considered invalid on the IMF)

9.3

Literal (Labels next field to right as Date of death)

9.4

DEATH DATE (MM-YYYY if available from Social Security Administration)

10.1

Literal (Labels next Field to right as Secondary SSN)

10.2

SECONDARY SSN (This field will be highlighted if it is the Requested TIN, it will be in normal video if it is a Secondary TIN on the IMF related to the Requested TIN. Field will have a trailing asterisk if TIN is considered invalid on the IMF)

10.3

Literal (Labels information immediately below as IMF Return Status)

11.1

Literal (Labels next field to right as an EIN)

11.2

EIN 1 (field will be highlighted if this is the requested TIN it will be in normal video if only related to the requested TIN)

11.3

Variable Literal (TYxxxx IS LATEST RETN or SEE PSSN FOR LYF or TP NOT ON IMF or TYxxxx FILED-DIFF N/C)

12.1

Literal (Labels next field to right as an EIN)

12.2

EIN 2 (field if present is always related to the Requested TIN)

12.3

Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks)

13.1

Literal (Labels next field to right as number of documents associated with the taxpayer)

Numeric fields *ed below may appear further to right because of leading zero suppression.

13.2

TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer)

13.3

Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen)

13.4

13.5

Literal (Labels next field to right as an EIN)

13.6

EIN 3 (field if present is always related to the Requested TIN)

23.1

ALTERNATE TY MESSAGE (This message will appear if a profile is available for a different TY) ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ **

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

Payee On-line Transcript Payee Summary Entice or Refusal Screen (Amended/Corrected…¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD (L causes the above screen response.)

1.3

COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code

1.4

SSN EIN LITERAL

1.5

TIN (The request TIN edited by system as an SSN or an EIN)

1.6

Literal (Labels following field as a Name Control)

1.7

NAME CNTL (The Name Control for this profile, may be from IRP or IMF

1.8

Variable Literal (Designates source of preceding field— (IMF) or (IRP))

8.1

Literal (Labels next field as cycle when Payee Summary data base was last refreshed)

8.2

DATA BASE UPDATE CYCLE (Cycle Payee Summary data base last brought up to date)

8.3

Literal (Labels next field to right as Date of birth)

8.4

DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration)

9.1

Literal (Labels next Field to right as Primary SSN)

9.2

9.3

Literal (Labels next field to right as Date of death)

9.4

DEATH DATE (MM-YYYY if available from Social Security Administration)

10.3

Literal (Labels information immediately below as IMF Return Status)

11.1

Literal (Labels next field to right as an EIN)

11.2

EIN 1

11.3

Variable Literal (TYxxxx IS LATEST RETN or SEE PSSN FOR LYF or TP NOT ON IMF or TYxxxx FILED-DIFF N/C)

12.1

Literal (Labels next field to right as an EIN)

12.2

EIN 2 (field if present is always related to the Requested TIN)

12.3

Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks)

13.1

Literal (Labels next field to right as number of documents associated with the taxpayer)

Numeric fields *ed below may appear further to right because of leading zero suppression.

13.2

TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer)

13.3

Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen)

13.4

13.5

Literal (Labels next field to right as an EIN)

13.6

EIN 3 (field if present is always related to the Requested TIN)

23.1

ALTERNATE TY MESSAGE (This message will appear if a Profile is available for a different TY) ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ **

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

Payee online Transcript Document Overview Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD (Transmit "E" , "R" , "O" , "C" , "S" or "H" —This screen displays "N" as the default)

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code

2.1

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

3.1

REQUEST TIN (Always returned just as input when appearing in this profile)

3.2

REQUEST TIN TYPE AND VALIDITY (Always returned just as input when appearing in this profile)

4.1 thru 23.1

PAGE COUNTS Number of documents of specified type. **** if> 9999.

4.2 thru 23.2

ABSOLUTE DOLLAR AMOUNTS Accrued from largest absolute dollar figure found in each document of specified type. * filled if> 9,999,999

4.3 thru 23.3

PAGE COUNTS Number of documents of specified type. **** if> 9999.

4.4 thru 23.4

ABSOLUTE DOLLAR AMOUNTS Accrued from largest absolute dollar figure found in each document of specified type. * filled if> 9,999,999.

4.5 thru 11.5

PAGE COUNTS Number of documents of specified type. **** if > 9999.

8.1

DOC CODE 27 LITERAL Possibilities are: 5498-SA (present - 2015) 5498-MSA (present - 2015)

15.5

WITHHOLDING W2– Quick view of Total W2 tax withholding.

19.1

DOC CODE 94 LITERAL Possibilities are: 1099-SA(present - 2015) 1099-MSA (present - 2015)

19.5

WITHHOLDING NON W2– Quick view of Total non W2 tax withholding.

23.5

TOTAL PAGE COUNT Total number of documents of all types. **** if> 9999.

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1042–S (DOC CODE 02)¶

Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1187.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default.

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired)

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1042–S this can only be 02(1042–S) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display

N/A

2.5

MAX PAGE NUMBER The page number of the last document of— the individual document display **** if > 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1042–S in the case of a 1042–S

N/A

3.2

RECEIVED DATE MM-DD-YYYY, actual date IRS received form.

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN" "

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

4.4

ESCROW Tax not deposited under escrow procedure Y or N

Check box

5.1

RECIPIENT NAME LINE 1

Box 13

5.2

CHPT (CHAPTER) 3….Form was filed Chapter 3 (box 3 check box was checked) 4….Form was filed Chapter 4 (box 4 check box was checked)

Check box on Form

5.3

EXPT-CD (EXEMPTION CODE) 01 Effectively connected income 02 Exempt under IRC (other than portfolio interest) 03 Income is not from U. S. Sources 04 Exempt under tax treaty 05 Portfolio interest except under IRC 06 QI that assumes primary withholding responsibility 07 WFP or WFT 08 U. S. Branch treated as a U.S. person 09 Territory FI treated as U.S.Person 10 QI represents that income is exempt 11 QSL that assumes primary withholding responsibility 12 Payee subjected to Chapter 4 withholding

Box 3a

5.4

TAX-RATE

Box 3b

6.1

RECIPIENT NAME LINE 2

Box 13

6.2

RC-GIIN (RECIPIENT GLOBAL INTERMEDIARY IDENTIFICATION NUMBER) Global International ID Number is an ID assigned to a Foreign Financial Institution (FFI)

Box 13h

6.3

M-IND (MATCHED INDICATOR) 00…. Unmatched (credit was not paid) 01…. Matched (credit was paid) b/b/ .Null (the credit does not pertain to this document at this time)

IRS Generated (present-2016)

7.1

RECIPIENT NAME LINE 3

Box 13

7.2

56 53

UNIQUE FORM IDENTIFIER Number – can have . RECIPIENT STATUS CODE Possibilities are: 01 = Individual 02 = Corporation 03 = Partnership other than Withholding Foreign Partnership 04 = Withholding Foreign Partnership or Withholding Foreign Trust 05 = Trust 06 = Government or International Organization 07 = Tax-exempt Organization (IRC Section 501(a)) 08 = Private Foundation 09 = Artist or Athlete 10 = Estate11 = U. S. Branch Treated as U.S. Person 12 = Qualified Intermediary 13 = Private Arrangement Intermediary-Withholding Rate Pool 14 = Private Arrangement Intermediary-Withholding Rate Pool-Exempt Org 15 = Qualified Intermediary Withholding Rate Pool 16 = Qualified Intermediary Withholding Rate Pool-Exempt Organizations 17 = Authorized Foreign Agent 18 = Public Pension Fund 20 = Unknown Recipient N/A (if indicator improperly set)

Top of Form N/A (2016-2015)

7.3

AMENDMENT NUMBER 1...SSN/ITIN 2...EIN 3...QI/WP/WT-EI5 4...TIN required, but not provided (present-2015)

No box – input field on top of form Box 14

8.1

RECIPIENT ADDRESS 1

Box 13

8.2

B-DATE (BIRTH DATE) RECIPIENT BIRTHDAY

Box 13I

8.3

RC-CH3 (RECIPIENT CHAPTER THREE)

Box 13f

8.4

RC-CH4 (RECIPIENT CHAPTER FOUR)

Box 13g

8.5

LOB (Limitations on Benefits) 1...Individual 2...Government – contracting state/political subdivision/local 3...Tax exempt pension trust/Pension fund 4...Tax exempt/Charitable organization 5...Publicly-traded corporation 6...Subsidiary of publicly-traded corporation 7...Company that meets the ownership and base erosion test 8...Company that meets the derivative benefits test 9...Company with an item of income that meets the active trade or business test 10...Discretionary determination 11...Blank no LOB code entered

Box 13j

9.1

RECIPIENT ADDRESS 2

Box 13

9.2

RETURN TYPE INDICATOR Possibilities: ORIGINAL AMENDED

Top of Form

9.3

PRBR (PRO RATE BASIS REPORTING) Possibilities: 0 Not checked 1 Checked

Box 15

9.4

INC (INCOME CODE) Possibilities: 01 = Interest Paid by a U. S. Obligor/General 02 = Interest on Real Property Mortgages 03 = Interest Paid to Controlling Foreign Corporations 04 = Interest Paid by Foreign Corporations 05 = Interest of Tax Free Covenant Bonds 06 = Dividends Paid by U.S. Corporations-General 07 = Dividends Subject to Direct Dividends Rate 08 = Dividends Paid by Foreign Corporations 09 = Capital Gains 10 = Industrial Royalties 11 = Motion Picture or Television Copyright Royalties 12 = Other Royalties (e.g., copyright, recording, publishing) 13 = Real-Property Income and Natural Resource Royalties 14 = Pensions, Annuities, Alimony and/or Insurance Premiums 15 = Scholarship or Fellowship Grants 16 = Compensation for Independent Personal Services 17 = Compensation for Dependent Personal Services 18 = Compensation for Teaching 19 = Compensation During Studying and Training 20 = Earnings as an Artist or Athlete 21 = Social Security Benefits 22 = Railroad Retirement (Tier 1) Benefits 23 = Railroad Retirement (Tier 2) Benefits 24 = Real Estate Investment Trust (REIT distributions of capital gains) 25 = Trust Distributions Subject to IRC Section 1445 26 = Unsevered Growing Crops and Timber Distributions by a Trust Subject to IRC Section 1445 27 = Publicly Traded Partnership Distributions Subject to IRC Section 1446 28 = Gambling Winnings 29 = Deposit Interest 30 = Original Issue Discount (OID) 31 = Short Term OID 32 = Notional Principle Contracting Income 33 = Substitute Payment - Interest 34 = Substitute Payment - Dividend 35 = Substitute Payment - Other 36 = Captial Gains Distribution 50 = Other Income N/A (if indicator improperly set)

Box 1

10.1

RECIPIENT CITY

Box 13

10.2

IFLW-CH3 INTERMEDIARY FLOW THRU CHAPTER 3 STATUS CODE

Box 15b

10.3

IFLW-CH4 INTERMEDIARY FLOW THRU CHAPTER 4 STATUS CODE

Box 15c

10.4

WA-CH3 WITHHOLDING AGENT CHAPTER 3 STATUS CODE

Box 12b

10.5

WA-CH4 WITHHOLDING AGENT CHAPTER 4STATUS CODE

Box 12c

11.1

RECIPIENT STATE CODE

Box 13

11.2

RECIPIENT PROVINCE CODE (Canadian) Possibilities: AB - Alberta BC - British Columbia LB - Labrador MB - Manitoba NB - New Brunswick NF - Newfoundland NS - Nova Scotia NT - Northwest Territories ON - Ontario PE - Prince Edward Island PQ - Quebec SK - Saskatchewan YK - Yukon Territory Blank – Country is not Canada

Box 13d

11.3

RECIPIENT COUNTRY CODE (Foreign) Possibilities:

Box 13d

AE - Abu Dhabi

AE - Dubai

AE - United Arab Emirates

AG - Algeria

AJ - Azerbaijan

AL - Albania

AM - Armenia

AN - Andorra

AO - Angola

AQ - American Samoa

AR - Argentina

AS - Australia

AT - Ashmore & Cartier Island

AU - Austria

AX - Anguilla

AY - Antarctica

BA - Bahrain

BB - Barbados

BC - Botswana

BD - Bermuda

BE - Belgium

BF - Bahamas, The

BG - Bangladesh

BH - Belize

BK - Bosnia-Herzegovina

BL - Bolivia

BM - Burma

BN - Benin (Dahomey)

BO - Belaris

BP - Solomon Islands

BQ - Navassa Island

BR - Brazil

BT - Bhutan

BU - Bulgaria

BV - Bouvet Island

BX - Brunei

BY - Burundi

CA - Canada

CB - Cambodia (Kampuchea)

CD - Chad

CE - Sri Lanka

CF - Congo (Brazzaville)

CG - Zaire (Kinshasa)

CH - China, Peoples Republic of (including, Inner Mongolia, Tibet and Manchuria)

CI - Chile

CJ - Cayman Islands

CK - Cocos (Keeling) Island

CM - Cameroon

CN - Comoros

CO - Colombia

CQ - Northern Mariana Islands

CR - Coral Sea Islands

CS - Costa Rica

CT - Central African Republic

CU - Cuba

CV - Cape Verde

CW - Cook Island

CY - Cyprus

DA - Denmark

DJ - Djibouti

DO - Dominica

DQ - Jarvis Island

DX - Dominican Republic

EC - Ecuador

EG - Egypt

EI - Ireland

EK - Equatorial Guinea

EN - Estonia

ER - Eritrea

ES - El Salvador

EU - Europa Island

EZ - Czech Republic

FG - French Guiana

FI - Finland

FJ - Fiji

FK - Falkland Islands (Islas Malvinas)

FM - Federal States of Micronesia

FO - Faroe Islands

FP - French Polynesia

FQ - Baker Island

FR - France

FS - French Southern and Antarctic Lands

GA - Gambia

GB - Gabon

GG - Georgia

GH - Ghana

GI - Gibraltar

GJ - Grenada (Southern Grenadines)

GK - Guernsey

GL - Greenland

GM - Germany

GP - Guadeloupe

GQ – Guam

GR - Greece

GT - Guatemala

GV - Guinea

GY - Guyana

HA - Haiti

HK - Hong Kong

HM - Heard Island and McDonald Islands

HO - Honduras

HQ - Howland Island

HR - Croatia

HU - Hungary

IC - Iceland

ID - Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor)

IM - Isle of Man

IN - India

IO - British Indian Ocean Territory

IP - Clipperton Island

IR - Iran

IS - Israel

IT - Italy

IV - Cote d’Ivoire (Ivory Coast)

IZ - Iraq

JA - Japan

JE - Jersey

JM - Jamaica

JN - Jan Mayen

JO - Jordan

JQ - Johnston Atoll

KE - Kenya

KG - Kyrgyzstan

KN - Korea, Democratic Peoples Republic of (North)

KQ - Kingman Reef

KR - Kiribati (Gilbert Island)

KS - Korea, Republic of (South)

KT - Christmas Island (Indian Ocean)

KV - Kuwait

KZ - Kazakhstan

LA - Laos

LE - Lebanon

LG - Latvia

LH - Lithuania

LI - Liberia

LO - Slovakia

LQ - Palmyra Atoll

LS - Liechtenstein

LT - Lesotho

LU - Luxembourg

LY – Libya

MA – Madagascar (Malagasy Republic)

MB - Martinique

MC - Macau

MD - Moldova

MF - Mayotte

MG - Mongolia

MH - Montserrat

MI - Malawi

MJ - Montenegro

MK - Macedonia

ML - Mali

MN – Monaco

MO - Morocco

MP - Mauritius

MQ - Midway Islands

MR - Mauritania

MT - Malta

MU - Oman

MV - Maldives

MX - Mexico

MY - Malaysia

MY - Sarawak

MZ – Mozambique

NC - New Caledonia

NE - Niue

NF - Norfolk Island

NG - Niger

NH - Vanuatu

NI - Nigeria

NL - Netherlands

NO - Norway

NP- Nepal

NR- Nauru

NS - Suriname

NT - Bonaire

NT - Curacao

NT - Netherlands Antilles

NU - Nicaragua

NZ - New Zealand

OC - Other Country

PA - Paraguay

PC - Pitcairn Island

PE - Peru

PF - Paracel Islands

PG - Spratly Islands

PK - Pakistan

PL - Poland

PM - Panama

PO - Portugal

PP - Papua New Guinea

PS - Palau, Republic of

PU - Guinea-Bissau

QA - Qatar (Katar)

RE - Reunion

RI - Serbia

RO - Romania

RP - Philippines

RQ - Puerto Rico

RS - Kurile Islands

RS - Russia

RW - Rwanda

SA - Saudi Arabia

SB - St. Pierre and Miquelon

SC - St. Kitts (St. Christopher and Nevis)

SE - Seychelles

SF - South Africa

SG - Senegal

SH - St. Helena (Ascension Island and Tristan de Cunha Island Group)

SI - Slovenia

SL - Sierra Leone

SM - San Marino

SN - Singapore

SO - Somalia

SP - Balearic Islands (Mallorca, etc.)

SP - Canary Islands

SP - Spain

ST - St. Lucia

SU - Sudan

SV - Svalbard (Spitsbergen)

SW - Sweden

SX - South Georgia and the South Sandwich Islands

SY - Syria

SZ - Switzerland

TC - Dubai TC - United Arab Emirates

TD - Trinidad and Tobago

TE - Tromelin Island

TH - Thailand

TI - Tajikistan

TK - Turks and Caicos Islands

TL - Tokelau

TN - Tonga

TO - Togo

TP - Sao Tome and Principe

TS - Tunisia

TT - East Timor

TU – Turkey

TV - Tuvalu

TW - Taiwan

TX - Turkmenistan

TZ - Tanzania, United Republic of

UC - CURACAO

UG - Uganda

UK - Great Britain (United Kingdom)

UK - Northern Ireland

UK - United Kingdom (England, Wales, Scotland, Northern Ireland)

UP - Ukraine

UV - Burkina Faso (Upper Volta)

UY - Uruguay

UZ - Uzbekistan

VC - St. Vincent and The Grenadines (Northern Grenadines)

VC - Windward Island

VE - Venezuela

VI - Redonda

VI - Tortola

VI - Virgin Islands (British)

VM - Vietnam

VQ - Virgin Islands (US)

VT - Vatican City

WA - Namibia

WE – West Bank

WF - Wallis and Futuna

WI - Western Sahara

WQ - Wake Island

WS - Western Samoa

WZ - Swaziland

XZ - Azores

YI - Yugoslavia

YM - Yemen (Aden)

ZA - Zambia

ZI - Zimbabwe

11.4

RECIPIENT POSTAL CODE

Box 13

11.5

IFLW-US-TIN

Box 15a

11.6

SUBSEQ-YR

Box 7c

12.1

WITHHOLDING AGENT DATA Possibilities are SSN, EIN or TIN (when we don't know)

N/A

12.2

WITHHOLDING AGENT TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

Box 9

12.3

INTERMEDIARY FLOW THRU GIIN

Box 15e

13.1

WITHHOLDING AGENT NAME LINE 1

Box 10

13.2

INTERMEDIARY FLOW THRU FOREIGN ID

Box 15g

14.1

WITHHOLDING AGENT NAME LINE 2

Box 10

14.2

INTERMEDIARY'S FLOW THROUGH ENTITY'S PROVINCE CODE (Canadian)

Box 13f (present-2016)

14.3

INTERMEDIARY'S FLOW THROUGH ENTITY'S COUNTRY CODE (Foreign)

Box 13f (present-2016)

14.4

INTERMEDIARY'S FLOW THROUGH ENTITY'S POSTAL CODE

Box 16f

15.1

WITHHOLDING AGENT NAME LINE 3

Box 10

15.2

WITHHOLDING AGENT GIIN

Box 13

16.1

WITHHOLDING AGENT STREET 1

Box 10

16.2

PAYER US TIN

Box 21

17.1

WITHHOLDING AGENT STREET 2

Box 10

17.2

PAYER NAME LINE 1 Will be truncated to 37 bytes long, instead of 40 bytes.

Box 21

18.1

WITHHOLDING AGENT CITY

Box 10

18.2

PAYER STATE TAX NUMBER

Box 23

19.1

WITHHOLDING AGENT STATE CODE

Box 10

19.2

WITHHOLDING AGENT PROVINCE CODE (Canadian) See RECIPIENT PROVINCE CODE (11.2) for the table.

Box 10

19.3

WITHHOLDING AGENT COUNTRY CODE (Foreign) See RECIPIENT COUNTRY CODE (11.3) for the table.

Box 10

19.4

WITHHOLDING AGENT POSTAL CODE

Box 10

19.5

PAYER GIIN

Box 16c

19.6

PAYER STATE CODE

Box 24

20.1

RECIPIENT COUNTRY CODE FOR TAX PURPOSES See RECIPIENT COUNTRY CODE (11.3) for the table.

Box 14d (present-2016)

20.2

RECIPIENT FOREIGN TAX IDENTIFYING NUMBER

Box 13i

20.3

RECIPIENT STATE TAX NUMBER )

Box 17b

20.4

Payer Chapter 3 Status Code

Box 16d

20.5

Payer Chapter 4 Status Code

Box 16e

21.1

MONEY TYPE AND AMOUNT

See Money Section

21.2

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

22.2

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

23.2

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1042–S these are elements 21.1, 21.2, 22.1, 22.2, 23.1 and 23.2

General:

These items consist of a 10 position literal beginning position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1187.

Literal

Meanings

Paper Form Reference

FED TAX WH

U.S. Federal Tax Withheld

Box 7

GROSS INC

Gross Income

Box 2

WHHG ALLOW

Withholding Allowance

Box 5 (present-2016)

NET INCOME

Net Income

Box 6 (present-2016)

AMT RMBRSD

Overwithheld tax repaid to recipient pursuant to adjustment procedures

Box 9 (2018) Box 11 (present-2016)

ST IN TXWH

State Income Tax Withheld

Box 21 (present-2016)

WHHG AGENT

Withholding Agent

Box 8

WHHGCREDIT

Total Withholding Credit (combine boxes 7a, 8, and 9)

Box 10 (2018)

TXASSUBYWA

Tax paid by withholding agent (amounts not withheld) Tax Assumed by W/H Agent Now named Tax Paid by W/H Agent

Box 11(2018) Box 9 (present-2016)

LOB

Limitations on Benefits

Box 13j (present-2016)

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1098-F (Doc Code 03)¶

Form 1098-F: Fines, Penalties, and Other Amounts

Figure 2.3.35-23

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. NOTE: Errors are treated as if you had entered the default.

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired)

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

2.1

REQUEST TIN This Field recapitulates the request TIN you entered

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered

2.3

REQUEST DOC CODE This Field recapitulates the requested DOC CODE (03) you entered.

2.4

PAGE NUMBER The current page number of the individual document display

2.5

MAX PAGE NUMBER The page number of the last document of— the individual document display **** if> 9999

3.1

DOCUMENT TYPE LITERAL 1098-F

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

4.1

FILER ENTITY DATA

5.1

FILER ENTITY LINE 1

5.2

PYR'S SUBMISSION DLN

6.1

FILER ENTITY LINE 2

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

7.1

FILER ENTITY LINE 3

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media)

8.1

FILER ENTITY LINE 4

8.2

DATE OF ORDER/AGREEMENT

BOX 5

9.1

9,17

FILER ENTITY LINE 5

9.2

COURT OR ENTITY:LITERAL:

10.1

CASE NUMBER case number associated with the court order

BOX 7

10.2

COURT OR ENTITY DATA Name of the court that entered the order or approved the agreement.

BOX 6

11.1

PAYER ENTITY DATA

11.2

CASE NUMBER:LITERAL

12.1

PAYER ENTITY LINE 1 This literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element).

12.2

CASE NUMBERThe case number associated with the court order or agreement

13.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address.

13.2

CASE NAME OR NAMES OF PARTIES LITERAL

14.1

PAYER ENTITY LINE 3 In this case— of the PASSPORT issuer. Sometimes this is a CITY/STATE/ZIP line—often it is blank

14.2

CASE NAME OR NAMES OF PARTIES DATA

BOX 8

15.1

PAYER ENTITY LINE 4 In this case— of the PASSPORT issuer. Sometimes this is a CITY/STATE/ZIP line—often it is blank

15.2

CODE(S): Possibilities: A-Multiple payments B-Multiple payers/defendants C-Multiple payees D-Property required to be acquired, constructed, or transferred under the court order or agreement E-Payment to third party other than government or governmental entity F-Paid in full as of time of filing G-No payment received as of time of filing H-Deferred prosecution agreement

BOX 9

17.1

MONEY TYPE AND AMOUNT

18.1

MONEY TYPE AND AMOUNT

19.1

MONEY TYPE AND AMOUNT

20.1

MONEY TYPE AND AMOUNT

Literal

Meanings

Paper Form Reference

AMTREQPAID

Total amount required to be paid

BOX 1

RESTREMAMT

Restitution/Remediation amount

BOX 3

COMPLNCAMT

Compliance amount

BOX 4

AMTVIOLATN

Amount to be paid for violation or potential violation

BOX 2

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099-K (Doc Code 10)¶

Form 1099-K: Merchant Card and Third Party Network Payments

Figure 2.3.35-24

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired)

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

2.1

REQUEST TIN This Field recapitulates the request TIN you entered

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered.

2.4

PAGE NUMBER The current page number of the individual document display

2.5

MAX PAGE NUMBER The page number of the last document of— the individual document display **** if> 9999

3.1

DOCUMENT TYPE LITERAL 1099-K

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN" "

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

5.1

PAYEE ENTITY LINE 1

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

7.2

SUBMITTED TO IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line— often it contains the State and 9 digit ZIP with appropriate literal

8.2

SECOND NOTICE INDICATOR

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line— often it is blank

9.2

PSE-EPF INDICATOR 1 = FILER IS PYMT SETTLEMENT ENTITY 2 = FILER IS ELECTRONIC PYMT FACILITATOR

10.1

ACCOUNT NUMBER

10.2

TRANSACTIONS 1 = Transactions are Payment Card 2 = Transactions are Third Party Network

11.1

PAYER ENTITY DATA edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

11.2

NUMBER OF PAYMENT TRANS

12.1

PAYER ENTITY LINE 1

13.1

PAYER ENTITY LITERAL This literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element).

14.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address.

15.1

PAYER ENTITY LINE 3 Sometimes this is a street address— often it is a CITY/STATE/ZIP line

16.1

MCC Code 1

17.1

MCC Code 2

18.1

MCC Code 3

19.1

2,29,55

MONEY TYPE AND AMOUNT

20.1

2,29,55

MONEY TYPE AND AMOUNT

21.1

2,29,55

MONEY TYPE AND AMOUNT

22.1

MONEY TYPE AND AMOUNT

22.3

Card not Present Transactions

23.1

2,29,55

MONEY TYPE AND AMOUNT for this screen

Literal

Meanings

Paper Form Reference

FED TAX WH

Federal Income Tax Withheld

Box 4

GAMC&TN

Gross Amount of Merchant Card/Third Party Network Transactions

Box 1a Box 1

JAN PMT

January Payments

Box 5a

FEB PMT

February Payments

Box5b

MAR PMT

March Payments

Box5c

APRIL PMT

April Payments

Box5d

MAY PMT

May Payments

Box5e

JUNE PMT

June Payments

Box5f

JULY PMT

July Payments

Box5g

AUGUST PMT

August Payments

Box5h

SEPT PMT

September Payments

Box5i

OCT PMT

October Payments

Box5j

NOV PMT

November Payments

Box5k

DEC PMT

December Payments

Box5l

CARDNTPRES

Card not Present Transactions

Box1b

Exceptions & meaning →

Payee online Transcript Document Display Screen: FBAR (DOC CODE 13)¶

Form TD F 90-22.1: Report of Foreign Bank and Financial Accounts

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desire).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a FBAR this can only be 13 (FBAR) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERALFBAR in the case of FBAR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

Box 30

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

SEQUENCE/TOTAL OF RECORDSThis field contains the sequence of the IRMF record and the total number of IRMF records generated from a CBRS record.

Generated by Currency and Banking Retrieval System (CBRS)

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address or City, State and ZIP code box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's Street address or Recipient's City, State and ZIP code box

8.2

PAYEE'S ENTITY Which entity is Payee? Possibilities: FILER JOINT FINANCIAL INTEREST

Generated by Currency and Banking Retrieval System (CBRS)

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Recipient's Street address or City, State and ZIP code box

9.2

NUMBER/TOTAL OF DOCUMENTS

Generated by Currency and Banking Retrieval System (CBRS) database

10.1

DOCUMENT NUMBER assigned by payer—will say N/A if blanks present

Document number box

10.2

ARE THESE ACCOUNTS JOINTLY OWNED? (CHECKBOX) Possibilities: YES NO Blank (neither box checked) N/A - if indicator improperly set.

Box 14

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

11.4

TYPE OF ACCOUNT Possibilities: BANK SECURITIES OTHER

Box 21

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

12.2

MAX VALUE ACCOUNT Maximum value of account Possibilities: UNDER $10,000 $10,000 - $99,999 $100,000 - $1,000,000 OVER $1,000,000 Left blank if indicator improperly set

Box 22

13.1

TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

13.3

COUNTRY CODETwo digits country code in which account is held. To see a list of Country Code, Exhibit 2.3.35-13 Line 11.3.

Box 25

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

16.1

NAME OF FINANCIAL INSTITUTION Whatever is present except blanks will cause N/A to display

Box 25

24.1

LEGAL DEFINER LIST for this screen

N/A

Exceptions & meaning →

Payee online Transcript Document Display Screen: PASSPORT (DOC CODE 15)¶

Form DS-11: Application for a US Passport

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired)

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

2.1

REQUEST TIN This Field recapitulates the request TIN you entered

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a PASSPORT this can only be 15 (PASSPORT) or 00 (ALL TYPES)

2.4

PAGE NUMBER The current page number of the individual document display

2.5

MAX PAGE NUMBER The page number of the last document of— the individual document display **** if> 9999

3.1

DOCUMENT TYPE LITERAL PASSPORT in the case of a PASSPORT

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN" "

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

5.1

PAYEE ENTITY LINE 1

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line— often it contains the State and 9 digit ZIP with appropriate literal

8.2

PASSPORT INFORMATION PROCESSING CODE assigned by issuer. Some meanings are: 0999 SSN present and valid, 2000 SSN missing with indication not required, 3999 SSN invalid, 4999 SSN blank, 6000 age of applicant under 22, 7000 age of applicant over 65, 7001 Date of Birth Year Position not reliable. N/A not set

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line— often it is blank

9.2

PSE-EPF INDICATOR 1 = FILER IS PYMT SETTLEMENT ENTITY 2 = FILER IS ELECTRONIC PYMT FACILITATOR

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

12.1

PAYER ENTITY LINE 1 In this case—of the PASSPORT issuer

13.1

13.2

2 or 4

PAYER ENTITY LINE 2 In this case—of the PASSPORT issuer. Sometimes this is a 2nd name line— often it is a street address. Starts in position 4 if TR Agent else 2.

14.1

PAYER ENTITY LINE 3 In this case— of the PASSPORT issuer. Sometimes this is a street address— often it is a CITY/STATE/ZIP line

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank

15.2

BIRTH PLACE

15.3

EMBASSY

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099-LS (DOC CODE 16)¶

Form 1099-LS: Reportable Policy Sale.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

N/A

1.2

COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default.

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired)

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered

N/A

2.3

REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered.

N/A

2.4

PAGE NUMBER The current page number of the individual document display

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if > 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099-LS in the case of a 1099-LS

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line — often it is a street address.

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address .

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

8.1

PAYEE ENTITY LINE 4 Sometimes this is a city line — often it contains the State and 9 digit ZIP with appropriate literal.

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal — often it is blank.

9.2

Issuer’s Contact Name The life insurance company’s name.

10.1

Account NUMBER Issuer assigns it — will say N/A if blanks present.

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

11.3

POLICY NUMBER Unique identifying number assigned to the life insurance contract.

12.1

PAYER ENTITY LINE 1 This is the name of the payer.

12.2

Date of Sale Date of the reportable policy sale .

13.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line — often it is a street address.

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address.

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP.

17.1

AMTPDRECIP Literal Amount paid to Recipient

17.2

Money amount paid to Recipient Total paid to recipient

24.1

LEGAL DEFINER LIST for this screen

MONEY SECTION

For 1099-LS this is the element 17.2

General:

This item consist of a 10 position literal beginning in position 15 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

AMTPDRECIP

Amount paid to Recipient

Box 1

Exceptions & meaning →

Payee online Transcript Document Display Screen: W–2 (DOC CODE 21)¶

Form W-2: Wage and Tax Statement

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in SSA's publication MMREF-1.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a W–2 this can only be 21 (W–2) or 00 (ALL TYPES).

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL W–2 in the case of a W–2.

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately.

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Box e

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Box f

6.2

SSA MICROFILM NUMBER Presence of zeroes or blanks will result in display of N/A.

SSA Generated Field

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Box f

7.2

SUBMISSION AGENCY/MEDIA Possibilities are: SSA ON: PAPER SSA ON: TAPE IRS DIRECTLY

N/A

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Box f

8.2

PAYROLL REPORTING UNIT (establishment code) presence of blanks or zeroes will display N/A

W-3 Box d

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Box f

9.2

FOREIGN PAYER INDICATOR Possibilities: ASSUMED NOT FOREIGN FOREIGN N/A (if indicator improperly set)

SSA Generated Field

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks or zeroes input

N/A

10.2

THIRD PARTY SICK PAY INDICATOR Possibilities: 0 1 ” ” Blank

• Box 13 Blank mean “no correction".

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

11.4

RETIREMENT PLAN INDICATORPossibilities: 0 1 ” ” Blank

Box 13 Blank mean “no correction".

12.1

PAYER ENTITY LINE 1 Name of the payer

Box c

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line or a street address — often blanks on W–2's. Starts in position 4 if TR Agent else 2.

Box c

13.3

MONEY CHANGE SETTING Possibilities: MEDICARE WGE AMENDED BY SSA SSA GENERATED FICA WAGES SSA GENERATED MDCR WAGES COMBINATION NOT SET N/A (if indicator improperly set)

SSA Generated Field Note. Obsolete for TY2016 Original documents and Corrected documents January 2017 and later.

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address or a CITY/STATE/ZIP line — often blank on W–2's.

Box c

14.2

CREDIBILITY IND Possibilities: CHILD<6 EXCESSIVE WAGE EARNINGS AFTER DEATH NOT SET N/A (if indicator improperly set)

SSA Generated Field

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Box c

15.2

STATUTORY EMPLOYEE INDICATOR Possibilities: 0 1 ” ” Blank

• Box 13 Blank mean “no correction".

W2 SUBMISSION TYPEPossibilities: blank ”C”

(TY2016)

Withholding Compliance SSN Validation CodePossibilities: ”S, P, V, E, C, 1, N, Z, U” S…..Validated by Single Select P…..Validated by Previously Reinstated Item V…..Correct SSN E…..Earnings After Death of W/E C…..Young Children’s Earnings 1 …..Validated by Single Select and Name Search N…..Validated by Name Search Z…..Incorrect/Invalid SSN U…..Incomplete SSN

(TY2016)

16.1

TYPE OF EMPLOYMENT Possibilities: M = AGRICULTURAL P = HOUSEHOLD E = MILITARY Q = MEDICARE QUALIFIED GOVERNMENT EMPLOYEE R = RAILROAD Z = MIXED FICA AND MQGE F = FEDERAL (2017-2016) V = STATE/LOCAL—LIMIT LIABILITY A = ALL OTHERS N/A (if indicator improperly set)

SSA Generated Field

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

17.3

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

18.2

MONEY TYPE AND AMOUNT

See Money Section

18.3

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

19.2

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

20.2

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

21.2

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

22.2

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

23.2

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a W–2 these are elements 17.1, 17.2, 17.3, 18.1, 18.2, 18.3, 19.1, 19.2, 20.1, 20.2, 21.1, 21.2, 22.1, 22.2, 23.1 and 23.2

General:

These items consist of a 10 position literal beginning position 2, 29 or 56 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26, 53 or 80. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in SSA's publication MMREF-1.

Literal

Meanings

Paper Form Reference

FED TAX WH

Federal income tax withheld

Box 2

WAGES

Wages, tips, other compensation

Box 1

ALLOC TIPS

Allocated tips

Box 8

SO SEC WH

Social Security tax withheld

Box 4

SO SEC WAG

Social Security wages

Box 3

SO SEC TIP

Social Security tips

Box 7

ADV EIC

Advance EIC payment

Box 9

DEF COMP

Elective deferrals (total of codes D,E,F,G,H)

• Box 12

MEDCARE WH

Medicare tax withheld

Box 6

MEDCARE WG

Medicare wages and tips

Box 5

DPEND CARE

Dependent care benefits

Box 10

PRVIOUS WG

Previously reported wages, tips, other compensation

W-2c only: Box 1 (Previously Reported column)

CODE R MED

Code "R" Employer's Contribution to Medical Savings Account

• Box 12

CODE S SMP

Code "S" Employee salary reduction contributions under a section 408(p) SIMPLE (not included in box 1)

• Box 12

CODE T ADP

Code "T" Expenses Incurred for Qualified Adoption

• Box 12

CODE V NSO

Code "V" Income from exercise of non-statuary stock options

Box 12

CODE Q COM

Code "Q" Nontaxable combat pay

Box 12

CODE W HSA

Code "W" Employer contributions to your Health Savings Account

Box 12

CODE Y DEF

Code "Y" Deferrals under a section 409A nonqualified deferred compensation plan

Box 12

CODE Z INC

Code "Z" Income under section 409A on a nonqualified deferred compensation plan

Box 12

CODE AA PL

Code "AA" Designated Roth Contributions under a Section 401(k) Plan

Box 12

CODE BB PL

Code "BB" Designated Roth Contributions under a Section 403(b) Plan

Box 12

CODE DD HC

Code “DD” Cost of Employer-Sponsored Health Coverage

Box 12

CODE EE RC

Code “EE” Designated ROTH Contributions Under a Governmental Section 457(b) Plan

Box 12

CODE FF

Code “FF” Permitted benefits under a qualified small employer health reimbursement arrangement

Box 12 (2017)

CODE GG

Code “GG” Income from Qualified Equity Grants Under Section 83(i)

Box 12 (2018)

CODE HH

Code “HH” Aggregate Deferrals Under Section 83(i) Elections as of the Close of the Calendar Year are being added.

Box 12 (2018)

CODE II

Code “II” Medicaid waiver payments excluded from gross income.

Box 12 (2024)

Exceptions & meaning →

Payee online Transcript Document Display Screen: 3921 (DOC CODE 25)¶

Form 3921: Exercise of an Incentive Stock Option Under Section 422(b)

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 3921, this can only be 25 (3921) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if 9999

N/A

3.1

DOCUMENT TYPE LITERAL 3921 in the case of a 3921

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Transferee's name box

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Transferee's name box or Transferee's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Transferee's Street address box or Transferee's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Transferee's City, state and ZIP code box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Transferee's City, state and ZIP code box

9.2

DATE OPTION EXERCISED

Box 2

10.1

DATE OPTION GRANTED

Box 1

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

11.4

NUMBER OF SHARES TRANSFERRED

Box 5

12.1

PAYER ENTITY LINE 1 Name of the payer

Transferror's name, street address, city, state and Zip code box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Transferor's name, street address, city, state and Zip code box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Transferor's name, street address, city, state and Zip code box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Transferor's name, street address, city, state and Zip code box

16.1

STOCK TRANSFERRED DESCRIPTION

Box 6

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 3921 these are elements 17.1 and 18.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

EXRCSPRICE

Exercise price per share

Box 3

FMV EXR DT

Fair market value per share on exercise date

Box 4

Exceptions & meaning →

Payee online Transcript Document Display Screen: 3922 (DOC CODE 26)¶

Form 3922: Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 3922, this can only be 26 (3922) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if 9999

N/A

3.1

DOCUMENT TYPE LITERAL 3922 in the case of a 3922

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Transferor's name box

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Transferor's name box or Transferor's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Transferor's Street address box or Transferor's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Transferor's City, state and ZIP code box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Transferor's City, state and ZIP code box

9.2

DATE OPTION EXERCISED

Box 2

10.1

DATE OPTION GRANTED

Box 1

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

11.4

NUMBER OF SHARES TRANSFERRED

Box 5

12.1

PAYER ENTITY LINE 1 Name of the payer

Corporation's name, street address, city, state and Zip code box

12.2

DATE TITLE TRANSFERRED

Box 7

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Corporation's name, street address, city, state and Zip code box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Corporation's name, street address, city, state and Zip code box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Corporation's name, street address, city, state and Zip code box

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 3922 these are elements 17.1, 18.1 and 19.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

EXRCSPRICE

Exercise price per share

Box 5

FMV EXR DT

Fair market value per share on exercise date

Box 4

FMV GRNTDT

Fair market value per share on grant date

Box 3

EXRCPRDTRM

Exercise price per share determined as if the option was exercised on the date shown in box 1.

Box 8

Exceptions & meaning →

Payee online Transcript Document Display Screen: 5498–MSA or SA (DOC CODE 27)¶

Form 5498-SA: HSA, Archer, or Medicare Advantage MSA Information

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 5498–SA or 5498–MSA, this can only be 27 (5498–SA or 5498–MSA) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if 9999

N/A

3.1

DOCUMENT TYPE LITERAL 5498–SA 5498–MSA

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Participant's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Participant's name box or Participant's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Participant's Street address box or Participant's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Participant's City, state and ZIP code box

8.2

MA MSA INDICATOR Possibilities are: MA MSA BOX NOT CHECKED MA MSA BOX CHECKED

• Box 6 Bottom

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Participant's City, state and ZIP code box

9.2

ARCHER MSA INDICATORPossibilities are: ARCHER MSA BOX NOT CHECKED ARCHER MSA BOX CHECKED

Box 6 Middle

10.1

ACCOUNT NUMBER assigned by payer— will say N/A if blanks present

Account number box

10.2

HSA INDICATOR Possibilities are: HSA BOX NOT CHECKED HSA BOX CHECKED

Box 6 Top

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Trustee's name, street address, city, state and Zip code box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Trustee's name, street address, city, state and Zip code box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Trustee's name, street address, city, state and Zip code box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Trustee's name, street address, city, state and Zip code box

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 5498–SA or 5498–MSA these are elements 17.1, 18.1, 19.1, 20.1 and 21.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

MSA CTB

• Employee or self-employed person’s Archer MSA contributions made in Current Year and Future Year for Current Year (present to 2015)

Box 1

CRRENT CTB

Total contributions made in Current Year

Box 2

FUTURE CTB

• Total HSA or Archer MSA contributions made in Future Year for Current Year (present to 2015)

Box 3

RO MSA CTB

Rollover Contributions

Box 4

MSA FMV

• Fair market value of HSA, Archer MSA, or MA MSA

Box 5

Exceptions & meaning →

Payee online Transcript Document Display Screen: 5498 (DOC CODE 28)¶

Form 5498: IRA Contribution Information

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 5498 this can only be 28 (5498) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 5498 in the case of a 5498

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Participant's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Participant's name box or Participant's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Participant's Street address box or Participant's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Participant's City, state and ZIP code box

8.2

IRA CODE Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set

• Box 7

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Participant's City, state and ZIP code box

9.2

SEP CODE Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set)

• Box 7

10.1

ACCOUNT NUMBER assigned by payer— will say N/A if blanks present

Account number box

10.2

SIMPLE CODE Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set)

• Box 7

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Trustee's or Issuer's name, street address, city, state and ZIP code box

12.2

ROTH IRA CODE Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set)

• Box 7

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Trustee's or Issuer's name, street address, city, state and ZIP code box

13.3

RMD FOR SUBSEQUENT YEAR Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set)

• Box 11

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Trustee's or Issuer's name, street address, city, state and ZIP code box

14.2

POSTPONE CONTRIBUTION CODE PO, PL, EO, FD, or SC followed by 6 numbers, or all blank

Box 13c

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Trustee's or Issuer's name, street address, city, state and ZIP code box

15.2

YEAR

15.3

REPYMT CD

16.1

SPECIFIC ASSET TYPE

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

18.2

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

19.2

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 5498 these are elements 17.1, 17.2, 18.1, 18.2, 19.1, 19.2, 20.1, 21.1, 22.1 and 23.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

SEP INDICATOR

0 ...SEP box not checked 1 ...SEP box checked

Box 7

IRA INDICATOR

0 ...IRA box not checked 1 ...IRA box checked

Box 7

SIMPLE INDICATOR

0 ...SIMPLE box not checked 1 ..SIMPLE box checked

Box 7

ROTH IRA INDICATOR

0 ...ROTH IRA box not checked 1 ...ROTH IRA box checked

Box 7

RMD FOR SUBSEQUENT YEAR INDICATOR

0 ...RMD box not checked 1 ...RMD box checked

Box 11

RMD DATE

YYYYMMDD or blank

Box 12a

YEAR

YYYY or blank

Box 13b

POSTPONED CONTRIBUTION CODE

PL, EO, FD, SC, or PO followed by 6 numbers, or all blank PL, EO, FD, or SC followed by 6 numbers, or all blank Paper Source: PL, EO, or FD followed by 6 numbers, or all blank Mag source: All Blanks Refer to E05.08 for source.

Box 13c

REPAYMENTS

Repayment of a EP (emergency personal expense) DA (domestic abuse victim) TI (terminally ill individual) BA (reporting qualified birth or adoption distributions) QR(qualified reservist) distribution or federally designated DD (qualified disaster) withdrawal repayment

Box 14b (TY2025)

SPECIFIC ASSET TYPE

FMV of Certain Specified Assets The type(s) of investments held in account for which the FMV amount is required to be reported in box 15a.

Box 15b

Exceptions & meaning →

Payee online Transcript Document Display Screen: SIIR (DOC CODE 30)¶

Form SIIR: State Individual Information Return

Exceptions & meaning →

Note:¶

This document comes from the State Reverse File Match Initiative (SRFMI) project.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SIIR this can only be 30 (SIIR) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL SIIR in the case of a SIIR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE NAME LINE 1 Name of the payee

N/A

5.2

FEDERAL DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A

N/A

6.1

PAYEE NAME LINE 2

N/A

6.2

STATE DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A

N/A

7.1

PAYEE NAME LINE 3

7.2

RETURN SIGNEDPossibilities are: NO YES

7.3

ELF RETURNPossibilities are: NO YES

8.1

PAYEE STREET ADDRESS

8.2

AGENCY CODE

8.3

SRFMI EXTRACT YEAR

9.1

PAYEE CITY

9.2

PAYEE STATE CODE

9.3

PAYEE ZIP CODE

9.4

PAYEE ZIP+4

9.5

TAX PERIOD

9.6

ADDRESS CHANGE YEAR

10.1

ACCOUNT NUMBER

10.2

ITEMIZED DEDUCTIONS/STANDARD DEDUCTION INDICATORPossibilities are: I: Itemized deduction S: Standard deduction

10.3

DECEDENT INDICATOR Possibilities are: blank: N/A 1: Primary taxpayer is deceased 2: Secondary taxpayer is deceased 3: Both the primary and secondary taxpayer are deceased

11.1

PREPARER'S ADDRESS

11.2

AMNESTY INDICATORPossibilities are: NO YES

11.3

NONFILER/UNDERREPORTER INDICATORPossibilities are: N: Non-Filer U: Underreporter

12.1

PREPARER'S SSN/PTIN

12.2

PREPARER'S PHONE

12.3

PREPARER'S EIN

12.4

STATE TRANSACTION DATE

13.1

SPOUSAL TIN PRIMARY

13.2

SPOUSAL TIN FRM SPOUSAL

13.3

EXEMPTION - PRIMARY TAXPAYERPossibilities are: 1: Self 2: Self and over 65 3: Self, over 65, and blind 4: Self and blind 5: Unable to determine if additional exemption credit is for over 65 or blind 6: Exemption can be claimed by someone else

13.4

EXEMPTION - SECONDARY TAXPAYERPossibilities are: 1: Self 2: Self and over 65 3: Self, over 65, and blind 4: Self and blind 5: Unable to determine if additional exemption credit is for over 65 or blind 6: Exemption can be claimed by someone else

13.5

EXEMPTION - OTHER Can be blanks

14.1

SPOUSE'S NAME LINE

14.2

SPOUSE'S SSN OR ITIN

14.3

FILING STATUS CODE Possibilities are: 1: Single taxpayer 2: Married taxpayers filing joint return 3: Married taxpayer filing separate 4: Unmarried, head of household 5: Widow(er) with dependent child 6: Married taxpayers filing separate on the same/combined return

15.1

PART-YEAR INDICATOR Possibilities are: NO YES

15.2

NON-RESIDENT INDICATOR Possibilities are: NO YES

15.3

LATEST TAX YEAR - SPOUSAL TIN SP

16.1

PRIMARY TIN ON INVALID SEGMENTPossibilities are: blank: N/A N: NO Y: YES

16.2

LATEST TAX YEAR - SPOUSAL ASSOCIATED WITH SPOUSAL TIN

16.3

SPOUSAL TIN FOUND ON INVALID SEGMENTPossibilities are: blank: N/A N: NO Y: YES

16.4

SPOUSAL TIN FOUND ON SECONDARY INVALID SEGMENTPossibilities are: blank: N/A N: NO Y: YES

16.5

GIVEN SPOUSAL TIN ON INVALID SEGMENTPossibilities are: blank: N/A N: NO Y: YES

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

17.3

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

18.2

MONEY TYPE AND AMOUNT

See Money Section

18.3

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

19.2

MONEY TYPE AND AMOUNT

See Money Section

19.3

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

20.2

MONEY TYPE AND AMOUNT

See Money Section

20.3

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

21.2

MONEY TYPE AND AMOUNT

See Money Section

21.3

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

22.2

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

23.2

MONEY TYPE AND AMOUNT

See Money Section

MONEY SECTION

For a SIIR these are elements 17.1, 17.2, 17.3, 18.1, 18.2, 18.3, 19.1, 19.2, 19.3, 20.1, 20.2, 20.3, 21.1, 21.2, 21.3, 22.1, 22.2, 23.1 and 23.2

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a SIIR are:

Literal

Meanings

Paper Form Reference

WAGES

Wages, Salaries, Tips, etc.

N/A

TXBL INT

Taxable Interest

N/A

BUS I/L

Business Income/Loss

N/A

FARM I/L

Farm Income/Loss

N/A

BUS FRMI/L

Combined Business and Farm Income/Loss

N/A

CAP GN/LS

Capital Gain/Loss

N/A

TXBL PN/AN

Taxable Pensions and Annuities

N/A

MISC I/L

Rental Real Estate, Royalties, Partnerships, S Corporations, Trust, Remics, etc. Income/Loss

N/A

OTHER INC

Other Income

N/A

TOTAL INC

Total Income

N/A

ADJ TO INC

Adjustments to Income

N/A

ADJ GR INC

Adjustments to Gross Income

N/A

ITM/STDAMT

Itemized or Standard Deduction Amount

N/A

TXBL INC

Taxable Income

N/A

EIC CLAIM

Earned Income Credit Claimed

N/A

TOTAL CRED

Total Credits

N/A

ST TAX/CRD

Total State Tax after Credits

N/A

ST TX RFND

State Tax Refund

N/A

UNPD ST LB

Current Unpaid State Liability

N/A

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–Q (DOC CODE 31)¶

Form 1099-Q: Payments from Qualified Education Programs (Under Section 529 and 530)

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–Q this can only be 31(1099–Q) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1099–Q in the case of 1099–Q

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code Box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code Box

8.2

TRUSTEE ROLLOVER IND Possibilities: TRUSTEE ROLLOVER BOX CHECKED TRUSTEE ROLLOVER BOX NOT CHECKED TRUSTEE ROLLOVER BOX CODE NOT VALID (if code improperly set)

Box 4

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Recipient's City, state and ZIP code Box

9.2

PRIVATE/STATE CD Possibilities: PRIVATE BOX CHECKED STATE BOX CHECKED COVERDELL ESA BOX CHECKED NEITHER OR MULTIPLE BOXES CHECKED PRIVATE/STATE BOX CODE NOT VALID (if code improperly set)

Box 5

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

10.2

DESIGNATED BENEFICIARY CD Possibilities: RECIPIENT IS NOT DESGNTD BENEFICIARY DESGNTD BENEFCIARY BOX NOT CHECKED DESGNTD BENEFICIARY BOX CODE NOT VALID (if code improperly set)

Box 6

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone number box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone number box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone number box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank.

Payer's name, street address, city, state, ZIP code and telephone number box

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–Q these are elements 17.1, 18.1, and 19.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

QTP DIST

Gross distribution

Box 1

QTP EARNGS

Earnings

Box 2

QTP BASIS

Basis

Box 3

Exceptions & meaning →

Payee online Transcript Document Display Screen: W–2G (DOC CODE 32)¶

Form W-2G: Certain Gambling Winnings

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a W2–G this can only be 32 (W–2G) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL W–2G in the case of a W–2G

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Winner's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Winner's name box or Winner's Street Address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Winner's Street Address box or Winner's City, state and ZIP Code box

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Winner's City, state and ZIP Code box

8.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Winner's City, state and ZIP Code box

10.1

ACCOUNT NUMBER assigned by payer— will say N/A if blanks present

N/A

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's Street address box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's City, state and ZIP Code box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's City, state and ZIP Code box

16.1

TYPE OF GAMBLING the following possibilities are interpreted for display from a code present in the document: HORSE RACING DOG RACING JAI-ALAI STATE LOTTERY KENO CASINO TYPE BINGO SLOT MACHINES POKER WINNINGS OTHER Remaining possibilities are: Presence of 0 or blank code will display N/A Presence of other codes will display N/A uninterpreted code

Box 3

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a W–2G these are elements 17.1, 18.1 and 19.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220

Literal

Meanings

Paper Form Reference

GR WINNING

Gross winnings

Box 1

FED TAX WH

Federal income tax withheld

Box 4 Box 2

IDEN WAGER

Winnings from Identical Wager

Box 7

Exceptions & meaning →

Payee online Transcript Document Display Screen: SCIR (DOC CODE 33)¶

Form SCIR: State Corporation Information Return

Exceptions & meaning →

Note:¶

This document comes from the State Reverse File Match Initiative (SRFMI) project.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SCIR this can only be 33 (SCIR) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL SCIR in the case of a SCIR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE NAME LINE 1

N/A

5.2

FEDERAL DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A

N/A

6.1

PAYEE NAME LINE 2

N/A

6.2

STATE DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A

N/A

7.1

PAYEE NAME LINE 3

7.2

STATE IDENTIFICATION NUMBER

8.1

PAYEE STREET ADDRESS

8.2

AGENCY CODE

8.3

SRFMI EXTRACT YEAR

9.1

PAYEE CITY

9.2

PAYEE STATE CODE

9.3

PAYEE ZIP CODE

9.4

PAYEE ZIP+4

9.5

TAX PERIOD

9.6

ADDRESS CHANGE YEAR

10.1

ACCOUNT NUMBER

10.2

FINAL RETURN INDICATOR Possibilities are: NO YES

10.3

INITIAL RETURN INDICATOR Possibilities are: NO YES

10.4

SHORT PERIOD INDICATOR Possibilities are: NO YES

11.1

PREPARER'S ADDRESS

11.2

AMNESTY INDICATORPossibilities are: N: NO Y: YES

11.3

NONFILER/UNDERREPORTER INDICATORPossibilities are: N: Non-Filer record U: Underreporter record

12.1

PREPARER'S SSN/PTIN

12.2

PREPARER'S PHONE

12.3

PREPARER'S EIN

12.4

STATE TRANSACTION DATE

13.1

PERSONAL HOLDING CORPORATION INDICATORPossibilities are: NO YES

13.2

PERSONAL SERVICE CORPORATION INDICATORPossibilities are: NO YES

14.1

PAYEE NAME LINE 4

14.2

PARENT CORPORATION EIN

14.3

1120 FILING STATUS CODEPossibilities are: 00: Separate State/Separate Federal 01: Separate State/Consolidated Federal 02: Consolidated State/Consolidated Federal

15.1

FOREIGN CORPORATION INDICATORPossibilities are: NO YES

15.2

FISCAL MONTH

15.3

XREF PARENT EIN

16.1

NAICS CODE

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

MONEY SECTION

For a SCIR these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a SCIR are:

Literal

Meanings

Paper Form Reference

GROSS RCPT

Gross Receipts or Sales for U.S.

N/A

CST GD SLD

Cost of Goods Sold for U.S.

N/A

CMP OFFCR

Compensation of Officers for U.S.

N/A

SL & WAGES

Salary and wages for U.S.

N/A

TOT DEDCTS

Total Deductions for U.S.

N/A

NETINC/NOL

Taxable Income Before NOL Deduction & Special Deduction for U.S.

N/A

TAX INC US

Taxable Income for U.S.: State equivalent to Form 1120, Line 30

N/A

Exceptions & meaning →

Payee online Transcript Document Display Screen: SWIR (DOC CODE 34)¶

Form SWIR: State Withholding Information Return

Exceptions & meaning →

Note:¶

This document comes from the State Reverse File Match Initiative (SRFMI) project.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SWIR this can only be 34 (SWIR) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL SWIR in the case of a SWIR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE NAME LINE 1

N/A

5.2

TIN TYPEPossibilities are: 0: SSN 1: EIN 2: ITIN 3: Other

N/A

6.1

PAYEE NAME LINE 2

N/A

6.2

STATE DOCUMENT LOCATOR NUMBER (DLN)

N/A

7.1

PAYEE NAME LINE 3

7.2

STATE IDENTIFICATION NUMBER

8.1

PAYEE STREET ADDRESS

8.2

AGENCY CODE

8.3

SRFMI EXTRACT YEAR

9.1

PAYEE CITY

9.2

PAYEE STATE CODE

9.3

PAYEE ZIP CODE

9.4

PAYEE ZIP+4

9.5

TAX PERIOD

9.6

ADDRESS CHANGE YEAR

10.1

ACCOUNT NUMBER

10.2

FINAL RETURN INDICATOR Possibilities are: NO YES

10.3

INITIAL RETURN INDICATOR Possibilities are: NO YES

11.1

PREPARER'S ADDRESS

11.2

AMNESTY INDICATORPossibilities are: NO YES

11.3

NONFILER/UNDERREPORTER INDICATORPossibilities are: N: Non-Filer record U: Underreporter record

12.1

PREPARER'S SSN OR PTIN

12.2

PREPARER'S PHONE

12.3

PREPARER'S EIN

12.4

STATE TRANSACTION DATE

13.1

FILING REQUIREMENTS FOR STATE WITHHOLDING CODEPossibilities are: 00: Return filed Monthly 01: Return filed Quarterly 02: Return filed Annually

13.2

ENTITY TYPE INDICATOR Possibilities are: 1: Sole Proprietor (Form 1040, Schedule C) 2: Partnership (Form 1065) 3: Corporation (Form 1120) 4: Sub S Corporation (Form 1120S) 5: Exempt Organization 6: Fiduciary (Form 1041) 7: Other

13.3

NUMBER OF EMPLOYEES

14.1

PAYEE NAME LINE 4

14.2

SPOUSAL TIN FROM PRIMARY OR XREF SSN

15.1

XREF SSN

15.2

XREF EIN

15.3

XREF PARENT EIN

16.1

LATEST TAX YEAR ASSOCIATED WITH SPOUSAL TIN

16.2

PRIMARY TIN ON INVALID SEGMENTPossibilities are: blank: N/A NO YES

16.3

SPOUSAL TIN ON INVALID SEGMENTPossibilities are: blank: N/A NO YES

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

MONEY SECTION

For a SWIR these are elements 17.1 and 18.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a SWIR are:

Literal

Meanings

Paper Form Reference

ST WGS TPS

State Wages, Tips and Other Compensation

N/A

TOT STTXWH

Total State Income Tax Withheld from Wages, Tips and Other Compensation

N/A

Exceptions & meaning →

Payee online Transcript Document Display Screen: SSSTIR (DOC CODE 35)¶

Form SSSTIR: State Sales, Service or Transaction Information Return

Exceptions & meaning →

Note:¶

This document comes from the State Reverse File Match Initiative (SRFMI) project.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SSSTIR this can only be 35 (SSSTIR) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL SSSTIR in the case of a SSSTIR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE NAME LINE 1

N/A

5.2

FEDERAL DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A

N/A

5.3

TIN TYPEPossibilities are: 0: SSN 1: EIN 2: ITIN 3: Other

N/A

6.1

PAYEE NAME LINE 2

N/A

6.2

STATE DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A

N/A

7.1

PAYEE NAME LINE 3

7.2

STATE IDENTIFICATION NUMBER

8.1

PAYEE STREET ADDRESS

8.2

AGENCY CODE

8.3

SRFMI EXTRACT YEAR

9.1

PAYEE CITY

9.2

PAYEE STATE CODE

9.3

PAYEE ZIP CODE

9.4

PAYEE ZIP+4

9.5

TAX PERIOD

9.6

ADDRESS CHANGE YEAR

10.1

ACCOUNT NUMBER

10.2

FINAL RETURN INDICATOR Possibilities are: NO YES

10.3

INITIAL RETURN INDICATOR Possibilities are: NO YES

11.1

PREPARER'S ADDRESS

11.2

AMNESTY INDICATORPossibilities are: NO YES

11.3

NONFILER/UNDERREPORTER INDICATORPossibilities are: N: Non-Filer record U: Underreporter record

12.1

PREPARER'S SSN OR PTIN

12.2

PREPARER'S PHONE

12.3

PREPARER'S EIN

12.4

STATE TRANSACTION DATE

13.1

FILING REQUIREMENT FOR SALES TAX CODEPossibilities are: 00: Monthly filer 01: Quarterly filer 02: Annual filer

13.2

14.1

PAYEE NAME LINE 4

14.2

SPOUSAL TIN FROM PRIMARY OR XREF SSN

15.1

XREF SSN

15.2

XREF PARENT EIN

16.1

LATEST TAX YEAR ASSOCIATED WITH SPOUSAL TIN

16.2

PRIMARY TIN FOUND ON INVALID SEGMENTPossibilities are: blank: N/A NO YES

16.3

SPOUSAL TIN FOUND ON INVALID SEGMENTPossibilities are: blank: N/A NO YES

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

MONEY SECTION

For a SSSTIR these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a SSSTIR are:

Literal

Meanings

Paper Form Reference

GR SL SRVC

Gross Sales and Services

N/A

TOT ADD GS

Total Additions to Gross Sales and Services

N/A

TOT DED GS

Total Deductions to Gross Sales and Services

N/A

TOT TXBLSS

Total Taxable Sales and Services

N/A

ST SL TAX

State Sales Tax

N/A

TOT OTH LTX

Total Other Local Taxes

N/A

TOTAL TAX

Total Tax

N/A

Exceptions & meaning →

Payee online Transcript Document Display Screen: 8288-A (DOC CODE 41)¶

Form 8288-A: Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 8288-A this can only be 41 (8288-A) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 8288-A in the case of a 8288-A

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

RECIPIENT NAME LINE 1

Name of person subject to withholding

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

RECIPIENT NAME LINE 2

Name of person subject to withholding

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

RECIPIENT ADDRESS LINE 1

Foreign address (number, street, and apt. or suite no.)

7.2

DATE OF TRANSFER MM-DD-YYYY — will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

Box 1

8.1

RECIPIENT ADDRESS LINE 2

Foreign address (number, street, and apt. or suite no.)

8.2

PAYEE COUNTRY CODE

9.1

RECIPIENT CITY LINE

City, province, or state, postal code, and country (not U.S.)

10.1

STATE CODE

City, province, or state, postal code, and country (not U.S.)

10.2

PROVINCE CODE

City, province, or state, postal code, and country (not U.S.)

10.3

COUNTRY CODE (Foreign) To see a list of Country Code, Exhibit 2.3.35-13 Line 11.3.

City, province, or state, postal code, and country (not U.S.)

10.4

POSTAL CODE

City, province, or state, postal code, and country (not U.S.)

12.1

WITHHOLDING AGENT TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

12.2

WITHHOLDING AGENT TIN formatted as NNN-NN-NNNN, NN-NNNNNNN or NNNNNNNNN

Withholding agent's EIN

13.1

WITHHOLDING AGENT NAME LINE 1

Withholding agent's name, street address, city, state and ZIP code

20.1

REAL PROPERTY DESCRIPTION

Box 5

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a W–2G these are elements 17.1, 18.1 and 19.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms.

Literal

Meanings

Paper Form Reference

AMT REALZD

Amount realized

Box 3

WH DSPSTNS

Withholding on Dispositions by Foreign Persons. It actually said "Federal income tax withheld" on the paper forjm

Box 2

GAIN RECG

Gain recognized by foreign corporation

Box 4

Exceptions & meaning →

Payee online Transcript Document Display Screen: W–4 (DOC CODE 42)This doc code is…¶

Form W-4: Employee's Withholding Allowance Certificate

Exceptions & meaning →

Note:¶

W-4 documents have been declared obsolete in TY2005. These documents are only available from TY2004 to TY2000.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a W4 this can only be 42 (W4) or 00 (ALL TYPES)

2.4

PAGE NUMBER The current page number of the individual document display.

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

3.1

DOCUMENT TYPE LITERAL W4 in the case of a W4

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

5.1

PAYEE ENTITY LINE 1 Name of the payee

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

8.2

NUMBER OF ALLOWANCES CLAIMED Three digit numeric. Non number field will cause N/A to display

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

9.2

W4 TYPE possibilities: NON-EXEMPT EXEMPT N/A (if there is an invalid code)

10.1

ACCOUNT NUMBER assigned by payer— will say N/A if blanks or zeroes input

10.2

STUDENT STATUS LITERAL possibilities: NON-STUDENT STUDENT (nothing displayed if input indicator not valid)

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

12.1

PAYER ENTITY LINE 1 Name of the payer

13.1

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address or a CITY/STATE/ZIP line

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank.

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099-SB (DOC CODE 43)¶

Form 1099-SB: Seller’s Investment Contract.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

N/A

1.2

COMMAND DEFINER CD (Transmit N, P, E, R, H, O, W or C—This screen displays N or P as the default on which direction you were going. EXCEPTION: P is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default.

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired)

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered

N/A

2.3

REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered.

N/A

2.4

PAGE NUMBER The current page number of the individual document display

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if > 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099-SB in the case of 1099-SB

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says SSN, EIN or TIN

N/A

4.2

EDITED TIN the request TIN edited as an SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line — often it is a street address.

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address .

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media)

8.1

PAYEE ENTITY LINE 4 Sometimes this is a city line — often it contains the State and 9 digit ZIP with appropriate literal.

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal — often it is blank.

9.2

Issuer’s Contact Name The life insurance company’s name.

10.1

Account NUMBER Issuer assigns it — will say N/A if blanks present.

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

11.3

POLICY NUMBER Unique identifying number assigned to the life insurance contract.

12.1

PAYER ENTITY LINE 1 This is the name of the payer.

12.2

Date of Sale Date of the reportable policy sale .

13.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line — often it is a street address. Starts in position 4 if TR Agent else position 2.

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address — often it is a CITY/STATE/ZIP line.

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line.

17.1

INVESTCONT Literal Seller’s investment in contract

17.2

Money amount paid to Recipient Issuer's estimate of your investment in the contract (as defined in section 72(e)(6)).

18.1

SURRENDAMT Literal Surrender Amount

18.2

Money amount paid to Recipient Amount that you would have received upon surrender of the life insurance contract transferred

24.1

LEGAL DEFINER LIST for this screen

MONEY SECTION

For 1099-SB this is the element 17.2 and 18.2

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

INVESTCONT

Seller’s investment in contract

Box 1

SURRENDAMT

Surrender Amount

Box 2

Exceptions & meaning →

Payee online Transcript Document Display Screen: 8935 (DOC CODE 44) This doc code is…¶

Form 8935: Airline Payments Report

Please click here for the text description of the image.

Exceptions & meaning →

Payee online Transcript Document Display Screen: 8805 (DOC CODE 46)¶

Form 8805: Foreign Partner's Information Statement of Section 1446 Withholding Tax

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms.

1.1

COMMAND CD

N/A

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired)

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 8805 this can only be 46 (8805) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display

N/A

2.5

MAX PAGE NUMBER The page number of the last document of— the individual document display **** if > 9999

N/A

3.1

DOCUMENT TYPE LITERAL 8805 in the case of a 8805

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE NAME LINE 1

Box 1a

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE NAME LINE 2

Box 1a

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE STREET ADDRESS 1

Box 1b

7.2

TIERED PARTNERSHIP INDICATOR Possibilities are: 2 = TIERED PARTNERSHIP BOX NOT CHECKED 1 = TIERED PARTNERSHIP BOX CHECKED Not 1 or 2 = Leave blank

Box 8a

8.1

PAYEE STREET ADDRESS 2

Box 1b

8.2

INCOME EXEMPT INDICATOR Possibilities are: 2 = INCOME EXEMPT BOX NOT CHECKED 1 = INCOME EXEMPT BOX CHECKED Not 1 or 2 = Leave blank

Box 8b

9.1

PAYEE CITY

Box 1c

10.1

PAYEE STATE CODE

Box 1c

10.2

PAYEE COUNTRY CODE (Foreign) To see a list of Country Code, Exhibit 2.3.35-13 Line 11.3.

Box 4

10.3

PAYEE POSTAL CODE

N/A

12.1

PAYER TIN LITERALPossibilities are SSN, EIN or TIN (when we don't know)

N/A

12.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

Box 6

13.1

PAYER NAME LINE 1

Box 5a

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 8805 these are elements 21.1 and 22.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms.

Literal

Meanings

Paper Form Reference

ECTI ALLOC

Partnership’s effectively connected taxable income allocable to partner for the tax year (may be negative)

Line 9

TX CR 1446

Total tax credit allowed to partner under section 1446.

Line 10

BENF ECTI

Amount of ECTI on line 9 to be included in the beneficiary’s gross income (may be negative)

Line 12

BENF TX CR

Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return

Line 13

Exceptions & meaning →

Payee online Transcript Document Display Screen:1097-BTC (Doc Code 50)¶

Form 1097-BTC: Bond Tax Credit.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–LTC this can only be 93 (1099–LTC) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the last document of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–LTC in the case of a 1099–LTC

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

RECIPIENT Says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN The request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

RECIPIENT ENTITY LINE 1 Name of the payee

Policyholder's name box

6.1

RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Policyholder's name box or Policyholder's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

RECIPIENT ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Policyholder's Street address box or Policyholder's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

RECIPIENT ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal

Policyholder's City, state and ZIP code box

8.2

UNIQUE ID CODE

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Policyholder's City, state and ZIP code box

10.1

UNIQUE IDENTIFIER C-CUSIP number A-Account number O-Any other identifier

UNIQUE IDENTIFIER assigned by the Form 1097-BTC

11.1

ISSUER'S NAME TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.2

BOND TYPE 101-Clean renewable energy bond 199-Other

Codes for tax credit bonds

12.1

ISSUER'S NAME ENTITY LINE 1 Name of the payer

Issuer's name, street address, city, state, ZIP code and telephone no. box

12.2

BOND TYPE 101-Clean renewable energy bond 199-Other

Codes for tax credit bonds

13.1

ISSUER'S NAME ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

ISSUER'S NAME ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

ISSUER'S NAME ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST For this screen

N/A

MONEY SECTION

For a 1099–LTC these are elements 17.1 and 18.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

STTD PRNC

Stated principle

Box 3

MRCH 15 CR

March 15 allowance date credit

Box 1a Box 4a

JUNE 15 CR

June 15 allowance date credit

Box 2a Box 4b

SEPT 15 CR

September 15 allowance date credit

Box 3a Box 4c

DEC 15 CR

December 15 allowance date credit

Box 4a Box 4d

OTHER CR

Other allowance date credit

Box 5a

GROSS AMT

Shows the aggregate gross amount of card/third party network credit transactions made to you through the PSE during the tax year. (see note below)

Box 1

JAN CREDS

January Credits (see note below)

Box 5a

FEB CREDS

February Credits (see note below)

Box 5b

MAR CREDS

March Credits (see note below)

Box 5c

APRL CREDS

April Credits (see note below)

Box 5d

MAY CREDS

May Credits (see note below)

Box 5e

JUNE CREDS

June Credits (see note below)

Box 5f

JULY CREDS

July Credits (see note below)

Box 5g

AUG CREDS

August Credits (see note below)

Box 5h

SEPT CREDS

September Credits (see note below)

Box 5i

OCT CREDS

October Credits (see note below)

Box 5j

NOV CREDS

November Credits (see note below)

Box 5k

DEC CREDS

December Credits (see note below)

Box 5l

NOTE. The change of the money amount codes from 300-312 to 350-362 was done to avoid conflict in the meanings of codes 300-312 with Form 1099-K which uses the same codes as “payments”. On Form 1097-BTC, these meanings are “credits”, not “payments”. Form 1097-BTC documents for prior tax years that have been previously posted to the IRMF prior to cycle 06 in calendar year 2016 will continue to have 300-312.

Exceptions & meaning →

Payee online Transcript Document Display Screen: 8596 Fed Contractor (DOC CODE 59)¶

Form 8596: Information Return for Federal Contracts

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a Fed Contractor this can only be 59 (Fed Contractor) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL FED CONTR in the case of a FED CONTR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Box 1

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Box 1

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Box 1

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Box 1

8.2

CONTRACT COMPLETION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

Box 8

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Box 1

9.2

CONTRACT QUARTER Possibilities: 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER N/A (If setting not 1, 2, 3 or 4)

IRS Generated Field

10.1

CONTRACT NUMBER assigned by AGENCY— will say N/A if blanks present

Box 10

10.2

CONTRACT EFFECTIVE DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

Box 7

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

N/A

12.1

PAYER ENTITY LINE 1 Name of the payer

Box 5

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 2 if TR Agent else 4.

Box 5

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Box 5

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Box 5

16.1

MODIFICATION NUMBER will say N/A if blanks present.

Box 13

16.2

AGENCY CODE will say N/A if blanks present.

Box 11

16.3

OFFICE NUMBER will say N/A if blanks present.

Box 12

17.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a Fed Contractor this is element 17.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a Fed Contractor is

Literal

Meanings

Paper Form Reference

AMT OF CON

Total amount obligated under the contract

Box 9

Exceptions & meaning →

Payee online Transcript Document Display Screen: Form FinCEN CTR 112: Casino (DOC CODE 61)¶

FinCEN CTR form 112: Casino (2020-2015)

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a Casino CTR this can only be 61 (Casino CTR) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL CASNO CONTR in the case of a CASNO CONTR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Box 3, Box 4 and Box 5

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Usually this is a street address

Box 6

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Box 8

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Box 9 and Box 10

8.2

TRANSACTION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

Line 32

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Box 9 and Box 10

9.2

SEQUENCE/TOTAL OF RECORDSThis field contains the sequence of the IRMF record and the total number of IRMF records generated from a CBRS record.

Generated by the Currency and Banking Retrieval System (CBRS) database

10.1

DOCUMENT NUMBER will say N/A if blanks present

Generated by the Currency and Banking Retrieval System (CBRS) database

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

N/A

12.1

PAYER ENTITY LINE 1 Name of the payer

Box 17, Box 18 and Box 19

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Box 20

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Box 22, Box 23 and Box 24

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Box 22, Box 23 and Box 24

16.1

TRANSACTION TYPE Possibilities: CASH OUT CASH IN UNKNOWN INSIGNIFICANT N/A (if setting not 1, 2, 3 or blank)

17.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For FinCEN CTR form 112 this is element 17.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a FinCEN 103 or 8362 Casino CTR is:

Literal

Meanings

Paper Form Reference

CASHIN CS

CASH IN transaction(s)

Line 30i on Form 103 Line 31g on Form 103-N

CASHOUT CS

CASH OUT transaction(s)

Line 31i on Form 103 Line 32g on Form 103-N

Exceptions & meaning →

Payee online Transcript Document Display Screen: FinCEN Form CMIR 105 (DOC CODE 63)¶

FinCEN Form CMIR 105: Report of International Transportation of Currency or Monetary Instruments

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a CMIR 4790 this can only be 63 (CMIR 4790) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL CMIR 4790 in the case of a CMIR 4790

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Box 1

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Usually this is a street address

Box 6

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Box 6

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Box 6

8.2

TRANSACTION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

•Line 20

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Box 6

9.2

NUMBER/TOTAL OF RECORDSThis field contains the sequence of the record and the total number of records.

Generated by the Currency and Banking Retrieval System (CBRS) database

10.1

DOCUMENT NUMBER will say N/A if blanks present

Generated by the Currency and Banking Retrieval System (CBRS) database

10.2

DATE OF BIRTH MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

•Line 3

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

N/A

11.4

CTR INDICATOR Possibilities: PART 1 INFO USED (TRAVELER) PART 2 INFO USED (SHIPPER/RECEIVER) (blanks if code is blank or improperly set)

Set by Customs

12.1

PAYER ENTITY LINE 1 Name of the payer

Box 13

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Box 14

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Box 14

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Box 14

16.1

TRANSACTION TYPE Possibilities: IMPORT EXPORT UNKNOWN N/A (if setting not 1, 2 or blank)

•Line 23

17.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a FinCEN 105 or 4790 CMIR is:

Literal

Meanings

Paper Form Reference

AMT OF TRN

Amount of Transaction

•Line 16 (total)

Exceptions & meaning →

Payee online Transcript Document Display Screen: FinCEN Form 8300 (DOC CODE 64)¶

FinCEN Form 8300: Report of Cash Payments Over $10,000 Received in a Trade or Business

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 8300 this can only be 64 (8300) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 8300 in the case of an 8300

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Box 3, Box 4 and Box 5

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2Usually this is a street address

Box 9

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Box 9 or Box 10 and Box 11

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Box 9 or Box 10 and Box 11

8.2

TRANSACTION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

Line 28

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Box 10 and Box 11

9.2

NUMBER/TOTAL OF RECORDSThis field contains the sequence of the record and the total number of records generated from a CBRS record.

Generated by the Currency and Banking Retrieval System (CBRS) database

10.1

DOCUMENT NUMBER assigned by payer—will say N/A if blanks present

Generated by the Currency and Banking Retrieval System (CBRS) database

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

N/A

12.1

PAYER ENTITY LINE 1 Name of the payer

Box 16, Box 17 and Box 18

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Box 20 or Box 21

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Box 21 or Box 23

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Box 24 and Box 25

16.1

TRANSACTION TYPE Possibilities: PERSONAL PROPERTY PURCHASED REAL PROPERTY PURCHASED PERSONAL SERVICES PROVIDED BUSINESS SERVICES PROVIDED INTANGIBLE PROPERTY PURCHASED DEBT OBLIGATION PAID EXCHANGE OF CASH ESCROW OR TRUST FUNDS OTHER MULTIPLE BOXES CHECKED NOT COMPLETED N/A (if code improperly set)

Line 33

17.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For an 8300 this is element 17.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for an 8300 is:

Literal

Meanings

Paper Form Reference

AMT OF TRN

Amount of Transaction

Line 29 or 31

Exceptions & meaning →

Payee online Transcript Document Display Screen: K–1 1065 (DOC CODE 65)¶

Form 1065 Schedule K-1: Partner's Share of Income, Deductions, Credits, etc.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERNCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a K–1 1065 this can only be 65 (K–1 1065) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL K–1 1065 in the case of a K–1 1065

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

7.2

SUBMITTED TO:

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

9.2

PARTNER SHARE BEGINNING

Line J

10.1

PARTNER SHARE ENDING

Line J

11.1

PAYER ENTITY DATA Name of the payer.

N/A

11.2

IRA SEP KEOGH IND blank…Box is not checked 1……Box checked

Line I1

12.1

PAYER ENTITY LINE 1 Sometimes this is a 2nd name line—often it is a street address.

12.2

BEGINNING TAX PERIOD

Top of Form

13.1

PAYER ENTITY LINE 2 Sometimes this is a 3rd name line—often it is blank

13.2

ENDING TAX PERIOD

Top of Form

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address or a CITY/STATE/ZIP line

14.2

TAX PERIOD

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

18.2

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

19.2

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a K–1 1065 these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1, 23.1, 17.2, 18.2 and 19.2

General:

These items consist of a 10 position literal beginning in position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Line numbers, when they appear, refer to the lines on the paper forms. Equivalent magnetic media fields can be found in Publication 1525.

Literal

Meanings

Paper Form Reference

DIVIDENDS

Ordinary dividends (may be negative)

• Box 6a

INTEREST

Interest income (may be negative)

• Box 5

ROYALTIES

Royalties (may be negative)

• Box 7

OR INC K–1

• Ordinary business income (loss)

• Box 1

REAL EST

• Net rental real estate income (loss)

• Box 2

OTHER RENT

• Other net rental income (loss)

• Box 3

GUAR PAYMT

• Guaranteed payments

• Box 4

SECT179 EX

• Section 179 deduction

• Box 12

SHT TRM CG

Net short-term captial gain (loss)

• Box 8

LNG TRM CG

Net long-term capital gain (loss)

• Box 9a

PT3INCLOSS

Part III Other Income Loss Amount (can be zero)

PT3DEDLOSS

Part III Other Deductions Amount (can be zero)

NRECOURBEG

Nonrecourse Beginning Amount

NRECOUREND

Nonrecourse Ending Amount

QLRECURBEG

Qualified Nonrecourse Beginning Amount

QLRECUREND

Qualified Nonrecourse Ending Amount

RECOURBEG

Recourse Beginning Amount

RECOUREND

Recourse Ending Amount

DIVDENDEQU

DIVIDENDS-EQUIV-AMT

Exceptions & meaning →

Payee online Transcript Document Display Screen: K–1 1041 (DOC CODE 66)¶

Form 1041 Schedule K-1: Beneficiary's Share of Income, Deductions, Credits, etc.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a K–1 1041 this can only be 66 (K–1 1041) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL K–1 1041 in the case of a K–1 1041

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

4.1

PAYEE ENTITY DATASSN, EIN or TIN

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

6.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

7.2

SUBMITTED TO

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal

8.2

BEGINNING TAX PERIOD

Top of form

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

9.2

ENDING TAX PERIOD

Top of form

10.1

TAX PERIOD

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

N/A

12.1

PAYER ENTITY LINE 1 Name of the payer

13.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

16.1

OTHER INFORMATION CODE 1 if there is a money type of 'OTHER INFO', then this field will give further explanation of 'OTHER INFO' code otherwise, this line is blank if there are no 'OTHER INFO' money type. 'OTHER INFO' possible codes: A Tax-exempt interest B Foreign Taxes C Qualified production activities income D Employer’s W-2 wages E Net investment income F Gross farm and fishing income G Foreign Trading Gross Receipts (IRC 942(a)) H Other information * Statement was attached to K-1 blank Insignificant

Box 14

17.1

OTHER INFORMATION CODE 2 if there is a money type of 'OTHER INFO', then this field will give further explanation of 'OTHER INFO' code otherwise, this line is blank if there are no 'OTHER INFO' money type. 'OTHER INFO' possible codes: A Tax-exempt interest B Foreign Taxes C Qualified production activities income D Employer’s W-2 wages E Net investment income F Gross farm and fishing income G Foreign Trading Gross Receipts (IRC 942(a)) H Other information * Statement was attached to K-1 blank Insignificant

Box 14

20.1

MONEY TYPE AND AMOUNT

See Money Section

MONEY TYPE AND AMOUNT

See Money Section

MONEY TYPE AND AMOUNT

See Money Section

21.2

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

22.2

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a K–1 1041 these are elements 20.1, 20.2, 21.1, 21.2, 22.1, 22.2 and 23.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Line numbers, when they appear, refer to the lines on the paper forms. Equivalent magnetic media fields can be found in Publication 1438.

Literal

Meanings

Paper Form Reference

DIVIDENDS

Ordinary dividends (may be negative)

• Box 2a (present-2016)

INTEREST

Interest (may be negative)

• Box 1 (present-2016)

BUSI INC

• Ordinary Business Income (present to 2015) (may be negative)

• Box 6 (present-2016)

SHT TRM CG

Net short-term capital gain (may be negative)

• Box 3 (present-2016)

LNG TRM CG

Net long-term capital gain (may be negative)

• Box 4a (present-2016)

NET RENTAL

Net rental real estate income (may be negative)

Box 7 (present - 2015)

OTH RENTAL

Other rental income (may be negative)

Box 8 (present - 2015)

OTHER INFO

Other information

Box 14 (present - 2015)

OTH PRTFLO

Other Portfolio and Non-Business Income (may be negative)

Box 5 (present - 2015)

Exceptions & meaning →

Payee online Transcript Document Display Screen: K–1 1120S (DOC CODE 67)¶

Form 1120 Schedule K-1: Shareholder's Share of Income, Credits, Deduction, etc.

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a K–1 1120s this can only be 67 (K–1 1120s) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL K–1 1120S in the case of a K–1 1120S

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

4.1

PAYEE ENTITY"SSN" , "EIN" or "TIN"

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

5.2

PAYER'S SUBMISSION DLNPresence of zeroes or blanks will result in display of N/A

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

6.2

TRANSMITTER CONTROL CODENumber assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

6.3

PAYER OFFICE CODENumber assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

7.2

SUBMITTED TO Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

8.2

PART-3-OTH-INFOPart III Other Information

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

9.2

SHAREHOLDERS PCT OF STOCK SHAREHOLDERS PERCENTAGE OF STOCKS

Line F

10.1

BEGINNING TAX PERIOD

Top of form

11.1

PAYER ENTITY DATA

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

ENDING TAX PERIOD

Top of form

12.1

PAYER ENTITY LINE 1 Name of the payer

12.2

REPORTING TIN

13.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

13.2

REPORTING NAME AND ENTITY TYPE

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address or a CITY/STATE/ZIP line

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

16.1

CREDITS CODE 1 if there is a money type of 'CR&CR RCAP', then this field will give further explanation of 'CR&CR RCAP' code otherwise, this line is blank if there is no 'CR&CR RCAP' money type. 'CR&CR RCAP' possible codes: A Low-income housing credit (section 42(j)(5)) B Low-income housing credit (other) C Qualified rehabilitation expend. (rental real estate) D Qualified rehabilitation expend. (not rentl real est) E Basis of energy property F Other rental real estate credits G Other rental credits H Undistributed capital gains credits I Credit for alcohol used as fuel J Work opportunity credit K Welfare-to-work credit L Disabled access credit M Empowerment zone & renewal community employment crdt N Credit for increasing research activities O New markets credit P Crdt for employer social security and Medicare taxes Q Backup withholding R Recapture of low-income housing crdt (section 42(j)(5)) S Recapture of low-income housing crdt (other) T Recapture of investment credit U Other credits V Recapture of other credits * Statement was attached to K-1 blank Insignificant

Box 14 (present - 2015)

17.1

CREDITS CODE 2 if there is a money type of 'CR&CR RCAP', then this field will give further explanation of 'CR&CR RCAP' code otherwise, this line is blank if there is no 'CR&CR RCAP' money type. 'CR&CR RCAP' possible codes: A Low-income housing credit (section 42(j)(5)) B Low-income housing credit (other) C Qualified rehabilitation expend. (rental real estate) D Qualified rehabilitation expend. (not rentl real est) E Basis of energy property F Other rental real estate credits G Other rental credits H Undistributed capital gains credits I Credit for alcohol used as fuel J Work opportunity credit K Welfare-to-work credit L Disabled access credit M Empowerment zone & renewal community employment crdt N Credit for increasing research activities O New markets credit P Crdt for employer social security and Medicare taxes Q Backup withholding R Recapture of low-income housing crdt (section 42(j)(5)) S Recapture of low-income housing crdt (other) T Recapture of investment credit U Other credits V Recapture of other credits * Statement was attached to K-1 blank Insignificant

Box 14 (present - 2015)

20.1

MONEY TYPE AND AMOUNT

See Money Section

20.2

MONEY TYPE AND AMOUNT

See Money Section

20.3

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

21.2

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

22.2

MONEY TYPE AND AMOUNT

See Money Section

230.1

MONEY TYPE AND AMOUNT

See Money Section

23.2

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For an K–1 1120S these are elements 20.1, 20.2, 20.3, 21.1, 21.2, 22.1, 22.2, 23.1 and 23.2

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Line numbers, when they appear, refer to the lines on the paper forms.

Literal

Meanings

Paper Form Reference

DIVIDENDS

Ordinary dividends (may be negative)

• Box 5a (present - 2015)

INTEREST

Interest income (may be negative)

• Box 4 (present - 2015)

ROYALTIES

Royalties

• Box 6 (present - 2015)

OR INC K–1

• Ordinary business income (loss) (present - 2015)

• Box 1(present - 2015)

REAL EST

• Net rental real estate income (loss) (present - 2015)

• Box 2 (present - 2015)

OTHER RENT

• Other net rental income (loss) (present - 2015)

• Box 3 (present - 2015)

SECT179 EX

• Section 179 deduction (present - 2015)

• Box 11 (present - 2015)

SHT TRM CG

Net short-term capital gain (loss)

• Box 7 (present - 2015)

LNG TRM CG

Net long-term capital gain (loss)

• Box 8a (present - 2015)

CREDITS CR&CR RCAP

• Credits (present to 2015) • Credits & credit recapture

• Box 13 1st line

PT3INCLOSS

Part III Other Income Loss Amount (can be zero)

PT3DEDLOSS

Part III Other Deducted Amount (can be zero)

PT3OTHINFO

Part III Other Information

Box 17 (2024)

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–NEC (DOC CODE 71)¶

Form 1099 NEC: Nonemployee Compensation

Note: Document code 71 was used for TY2013 and TY2016 to TY2019 Form 1099-H. Form 1099-H was reinstated in TY2022 as doc code 90.

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–DIV this can only be 91 (1099–DIV) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–NEC in the case of a 1099–NEC

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

RECIPIENT"SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

SECOND NOTICE IND

Box 2

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

10.1

FATCA IND

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

DIRECT-SALES-IND

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank

Payer's name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

Box 1

18.1

MONEY TYPE AND AMOUNT

Box 2

Exceptions & meaning →

Payee online Transcript Document Display Screen: 5498–ESA (DOC CODE 72)¶

Form 5498-ESA: Coverdell ESA Contribution Information

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 5498–ESA this can only be 72 (5498–ESA) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL5498–ESA in the case of 5498–ESA

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN, EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Transferor's name box

5.2

PAYER'S SUBMISSION DLNPresence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address

Transferor's name box or Transferor's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address– often it is a CITY line

Transferor's Street address box or Transferor's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line- often it contains the State and 9 digit ZIP with appropriate literal

Transferor's City, state and ZIP code box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Transferor's City, state and ZIP code box

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Filer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line- often it is a street address. Starts in position 2 if TR Agent else 4.

Filer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address- often it is a CITY/STATE/ZIP line

Filer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Filer's name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 5498–ESA these are elements 17.1 and 18.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

ESA CTB

Coverdell ESA contributions

Box 1

ESA RO CTB

Rollover contributions

Box 2

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–CAP (DOC CODE 73)¶

Form 1099-CAP: Changes in Corporate Control and Capital Structure

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desire).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–CAP this can only be 73 (1099–CAP) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1099–CAP in the case of 1099–CAP

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

PAYEE ENTITY DATA says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address or City, State and ZIP code box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's Street address or Recipient's City, State and ZIP code box

8.2

TRANSACTION DATE MM-DD-YYYY (Date of sale or exchange)

Box 1

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Recipient's Street address or City, State and ZIP code box

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

11.1

PAYER ENTITY DATA Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

14.1

PAYER ENTITY LINE 2 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

14.2

NUMBER OF SHARES EXCHANGED.

• Box 3 (present - 2015)

15.1

PAYER ENTITY LINE 3 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

15.2

CLASS OR CLASSES OF STOCK EXCHANGED.

• Box 4 (present - 2015)

17.1

MONEY TYPE AND AMOUNT

See Money Section

MONEY SECTION

For a 1099–CAP these are elements 17.1, 18.1, 19.1 and 20.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

AGGRGT AMT

Aggregate amount received

Box 2 (present - 2015)

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1098–Q (DOC CODE 74)¶

Form 1098-Q: Qualifying Longevity Annuity Contract (QLAC) Information

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD

1.2

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired)

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

2.1

REQUEST TIN This Field recapitulates the request TIN you entered

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered.

2.4

PAGE NUMBER The current page number of the individual document display

2.5

MAX PAGE NUMBER The page number of the last document of— the individual document display **** if> 9999

3.1

DOCUMENT TYPE LITERAL 1099-K

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN" "

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

5.1

PAYEE ENTITY LINE 1

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

7.2

SUBMITTED TO IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line— often it contains the State and 9 digit ZIP with appropriate literal

8.2

SECOND NOTICE INDICATOR

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line— often it is blank

9.2

ANNUITY START DATE YYYYMMDD

10.1

ACCOUNT NUMBER

10.2

ACCELERATED START DATE IND 0...Start Date is not accelerated 1...Start Date may be accelerated

11.1

PAYER ENTITY DATA edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

12.1

PAYER ENTITY LINE 1

13.1

PAYER ENTITY LITERAL This literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element).

13.2

49,57,65, 73

JAN, FEB, MAR, APR Day of month (dd) that last payment was made

14.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address.

14.2

49,57,65, 73

MAY, JUN, JUL, AUG Day of month (dd) that last payment was made

15.1

PAYER ENTITY LINE 3 Sometimes this is a street address— often it is a CITY/STATE/ZIP line

15.2

49,57,65, 73

SEP, OCT, NOV, DEC Day of month (dd) that last payment was made

19.1

2,29,55

MONEY TYPE AND AMOUNT

20.1

2,29,55

MONEY TYPE AND AMOUNT

21.1

2,29,55

MONEY TYPE AND AMOUNT

22.1

2,29,55

MONEY TYPE AND AMOUNT

23.1

2,29,55

MONEY TYPE AND AMOUNT

Literal

Meanings

Paper Form Reference

JAN DD

Day of month (dd) that last payment was made

Box 5a

FEB DD

Day of month (dd) that last payment was made

Box5b

MAR DD

Day of month (dd) that last payment was made

Box5c

APRIL DD

Day of month (dd) that last payment was made

Box5d

MAY DD

Day of month (dd) that last payment was made

Box5e

JUNE DD

Day of month (dd) that last payment was made

Box5f

JULY DD

Day of month (dd) that last payment was made

Box5g

AUGUST DD

Day of month (dd) that last payment was made

Box5h

SEPT DD

Day of month (dd) that last payment was made

Box5i

OCT DD

Day of month (dd) that last payment was made

Box5j

NOV DD

Day of month (dd) that last payment was made

Box5k

DEC DD

Day of month (dd) that last payment was made

Box5l

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–S (DOC CODE 75)¶

Form 1099-S: Proceeds From Real Estate Transactions

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–S this can only be 75 (1099–S) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1099–S in the case of 1099–S

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN, EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Transferor's name box

5.2

PAYER'S SUBMISSION DLNPresence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address

Transferor's name box or Transferor's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address– often it is a CITY line

Transferor's Street address box or Transferor's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line- often it contains the State and 9 digit ZIP with appropriate literal

Transferor's City, state and ZIP code box

8.2

DATE OF CLOSING MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31

Box 1

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Transferor's City, state and ZIP code box

9.2

TRANSFER INDICATOR Possibilities: PROPERTY OR SERVICES NOT RECEIVED PROPERTY OR SERVICES RECEIVED (blanks if indicator improperly set)

Box 4

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

10.2

FOREIGN IND

Box 5

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Filer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line- often it is a street address. Starts in position 2 if TR Agent else 4.

Filer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address- often it is a CITY/STATE/ZIP line

Filer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Filer's name, street address, city, state, ZIP code and telephone no. box

16.1

ITEM DESCRIPTION Whatever is present except blanks will cause N/A to display

Box 3

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–S these are elements 17.1 and 18.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

REAL ES SL

Gross proceeds

Box 2

BYR RE TAX

Buyer's part of real estate tax

Box 6

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1098–C (DOC CODE 78)¶

Form 1098-C: Contributions of Motor Vehicles, Boats, and Airplanes

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1098–C this can only be 78 (1098–C) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1098–C in the case of 1098–C

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

Donor's identification number

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Donor's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address

Donor's name box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Donor's name box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Donor's City, state, and ZIP code box

8.2

DATE OF CONTRIBUTION MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31

Box 1

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Donor's City, state, and ZIP code box

9.2

DATE OF SALE MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31

Box 4b (present - 2015)

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

10.2

ARM'S LENGTH INDICATORPossibilities: SOLD NOT SOLD N/A if indicator improperly set.

Box 4a - Donee certifies that vehicle was sold in arm's length transaction to unrelated party

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

Donee's identification number

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

11.4

BOX 5A CERTIFICATION INDICATOR Possibilities: CERTIFIES NOT CHECKED N/A if indicator improperly set.

Box 5a - Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use

12.1

PAYER ENTITY LINE 1 Name of the payer

Donee's name, street address, city, state, ZIP code and telephone no. box

12.2

NEEDY INDIVIDUAL INDICATOR Possibilities: BOX 5B CHK BOX 5B NOT CHK

Box 5b (present - 2015)

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Donee's name, street address, city, state, ZIP code and telephone no. box

13.3

GOODS OR SERVICES CODEPossibilities: YES NO NEITHER CHK

Box 6a (present - 2015)

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Donee's name, street address, city, state, ZIP code and telephone no. box

14.2

INTANGIBLE RELIGIOUS BENEFITS INDICATORPossibilities: BOX 6C CHK BOX 6C NOT CHK

Box 6c (present - 2015)

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Donee's name, street address, city, state, ZIP code and telephone no. box

15.2

CONTRIBUTION LIMIT INDICATOR Possibilities: BOX 7 CHK BOX 7 NOT CHK

Box 7 (present - 2015)

16.1

MAKE, MODEL AND YEAR OF VEHICLE

Box 2

17.1

VEHICLE OR OTHER IDENTIFICATION NUMBER

Box 3

18.1

DESCRIPTION FROM BOX 5C Whatever is present except blanks will cause N/A to display

Box 5c - Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

19.1

GOODS AND SERVICES DESCRIPTIONWhatever is present except blanks will cause N/A to display

Box 6c (present - 2015) - Describe the goods and services, if any, that were provided.

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1098–C these are elements 20.1 and 21.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

PRCDS SALE

Gross proceeds from sale

Box 4c

VL GDS&SRV

Value of goods and services provided in exchange for the vehicle

Box 6b (present - 2015)

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–B (DOC CODE 79)¶

Form 1099-B: Proceeds From Broker and Barter Exchange Transactions

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–B this can only be 79 (1099–B) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1099–B in the case of 1099–B

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address or City, State and ZIP code box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's Street address or Recipient's City, State and ZIP code box

8.2

DATE SOLD MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31

Box 1c

8.3

Basis Reported IRS Indicator (CHECKBOX) Possibilities: A-Short Term Transaction for which the Cost or Other Basis is being reported to the IRS B-Short Term Transaction for which the Cost or Other Basis is NOT being reported to the IRS D-Lone Term Transaction for which the Cost or Other Basis is being reported to the IRS E-Long Term Transaction for which the Cost or Other Basis is NOT being reported to the IRS X-Transaction if you cannot determine whether the Recipient should check Box B or Box E on Form 8949 because the Holding Period is unknown Blank-Transactions that do not flow to Form 8949

BOX 12

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Recipient's Street address or City, State and ZIP code box

9.2

GROSS PROCEEDS (CHECKBOX) Possibilities: YES NO N/A - if indicator improperly set.

Box 6

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

10.2

NET PROCEEDS (CHECKBOX) Possibilities: YES NO N/A - if indicator improperly set.

Box 6

11.1

PAYER ENTITY Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

CUSIP NUMBER Whatever is present except blanks will cause N/A to display

Box 1b

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

12.2

SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set)

2nd TIN Not. box

13.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

13.2

BASIS REPORTED IRS INDICATOR Possibilities: RCPNT CANNOT TAKE A LOSS ON TX RETURN RCPNT CAN TAKE A LOSS ON TAX RETURN N/A if indicator improperly set.

Box 12 (present - 2015)

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

14.2

DATE ACQUIRED DATE OF ACQUISITION

Box 1b (present - 2015)

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

15.2

GAIN OR LOSS CODE 0...Box not checked 1...Short-term 2...Long-term 3...Ordinary and Short-Term 4...Ordinary and Long-Term

Box 2 (present - 2015)

16.1

ITEM DESCRIPTION Whatever is present except blanks will cause N/A to display

• Box 1a (present - 2015)

17.1

NONCOVERED SECURITY INDICATOR blank...Nothing checked 1...Noncovered Security Basis not reported to IRS (Box 5) 2...Noncovered Security Basis reported to IRS (Box 3)

Box 3,5 (present - 2015)

18.1

FATCA Filing Requirement CODE “1” or blank

18.2

Proceeds From Collectible QOF

Box 3

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–B these are elements 17.1, 17.2, 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

FED TAX WH

Federal income tax withheld

Box 4

BARTERING

Bartering

Box 13 (present - 2015)

PROFT&LOSS

Aggregate profit or (loss)

• Box 11 (present - 2015)

REALIZED

Profit or (loss) realized in Current Year

• Box 8 (present - 2015)

UNREAL PY

Unrealized profit or (loss) on open contracts—12/31/Prior Year

Box 9 (present - 2015)

PROCEEDS (present-2015) STOCK&BOND (2013)

Proceeds (may be negative) Stocks, Bonds, etc. (may be negative)

Box 1d (present - 2015)

UNREAL CY

Unrealized profit or (loss) on open contracts—12/31/Current Year

Box 10 (present - 2015)

COST&BASIS

Cost or Other Basis

Box 1e (present - 2015)

ADJUSTMENT (present-2015) SALE&LOSS (2013)

Adjustments Wash Sale Loss Disallowed

Box 1g (present - 2015)

ACCRUED MDA

Accrued Market Discount Amount

Box 1f

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–A (DOC CODE 80)¶

Form 1099-A: Acquisition or Abandonment of Secured Property

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–A this can only be 80 (1099–A) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1099–A in the case of 1099–A

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Borrower's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Borrower's name box or Borrower's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an information Document within a large multi-departmental payer.

N/A

7.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Borrower's Street address box or Borrower's City, state and ZIP code box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Borrower's City, state and ZIP code box

8.2

ACQUISITION DATE MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31

Box 1

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Borrower's City, state and ZIP code box

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

10.2

PERSONAL LIABILITY Possibilities: "Y" BOX CHKD (PERSONALLY LIABLE) "N" BOX CHKD (NOT PERSONALLY LIABLE) BOTH BOXES CHECKED NEITHER BOX CHECKED

Box 5

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Lender's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Lender's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Lender's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank.

Lender's name, street address, city, state, ZIP code and telephone no. box

16.1

ITEM DESCRIPTION Whatever is present except blanks will cause N/A to display

Box 6

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–A these are elements 17.1 and 18.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

PRPTY FMV

Fair market value of property

Box 4

DEBT OUT

Balance of principal outstanding

Box 2

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1098 (DOC CODE 81)¶

Form 1098: Mortgage Interest Statement

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1098 this can only be 81 (1098) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1098 in the case of 1098

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Payer's/Borrower's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Payer's/Borrower's name box or Payer's/Borrower's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Payer's/Borrower's Street address box or Payer's/Borrower's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Payer's/Borrower's City, state and ZIP code box

8.2

NUMBER OF MORTGAGED PROPERTIES The number of mortgaged properties

Box 9 (2019)

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Payer's/Borrower's City, state and ZIP code box

9.2

MORTGAGE ORIGINATION DATE

Box 3

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

10.2

PROPERTY ADDRESS VERIFICATION

Box 7

11.1

PAYER/LENDER edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Recipient's/Lender's name, address and telephone number box

13.1

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Recipient's/Lender's name, address and telephone number box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Recipient's/Lender's name, address and telephone number box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Recipient's/Lender's name, address and telephone number box

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1098 these are elements 17.1, 18.1, and 19.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

POINTS PD

Points paid on purchase of principal residence

Box 2

OVERPD INT

Refund of overpaid interest

Box 3

MTG INT PD

Mortgage interest received from payer(s)/borrower(s)

Box 1

MRTG INS

Mortgage Insurance Premiums

Box 4 (present - 2015)

OUTST MRTG

Outstanding mortgage principle

Box 2

Exceptions & meaning →

Payee online Transcript Document Display Screen: SSA–1099 (DOC CODE 82)¶

Form SSA-1099: Social Security Benefit Statement Form RRB-1099: Railroad Retirement Benefit Statement

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SSA–1099 this can only be 82 (SSA–1099) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERALSSA–1099 in the case of a SSA–1099

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

8.2

TRUST FUND Possibilities are: DISABILITY RETIREMENT N/A (if code improperly set)

SSA Generated Field

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

9.2

SSA/RRB IND Possibilities: EITHER SSA OR RRB BOTH SSA AND RRB N/A (if code improperly set)

SSA Generated Field

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

N/A

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

N/A

12.1

PAYER ENTITY LINE 1 Name of the payer

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line- often it is a street address. Starts in position 4 if TR Agent else 2.

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank.

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a SSA—1099 these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1, 23.1 and 17.2

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a SSA—1099 are:

Literal

Meanings

Paper Form Reference

PENS/ANN

• Benefits Paid in Current Year (SSA-1099) • Gross Social Security Equivalent Benefits Portion of Tier 1 Paid in Current year (RRB-1099)

Box 3

FED TAX WH

Voluntary Federal Income Tax Withholding

• SSA-1099: Box 6 • RRB-1099: Box 10

REPAYMENTS

• Benefits Repaid to SSA in Current Year (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in Current Year (RRB-1099)

Box 4

WC OFFSET

Workers' Compensation Offset in Current Year

• SSA-1099: Box 3 • RRB-1099: Box 6

REPAY NNNN

• Benefits Repaid to SSA in [Current Year-1] (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in [Current Year-1] (RRB-1099)

Box 4

REPAY NNNN

• Benefits Repaid to SSA in [Current Year-2] (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in [Current Year-2] (RRB-1099)

Box 4

REPAY NNNN

• Benefits Repaid to SSA in [Current Year-3] (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in [Current Year-3] (RRB-1099)

Box 4

REPAY NNNN

• Benefits Repaid to SSA in [Current Year-4] (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in [Current Year-4] (RRB-1099)

Box 4

Exceptions & meaning →

Note:¶

WHERE THE REPAY NNNN FIELD TY'S ARE TY minus 1, 2, 3 OR 4. (Example given is for 2015)

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1098–T (DOC CODE 83)¶

Form 1098-T: Tuition Statement

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1098–T this can only be 83 (1098–T) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1098–T in the case of a 1098–T

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Student's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Student's name box or Student's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Student's Street address box or Student's City, state and ZIP code box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Student's City, state and ZIP code box

8.2

HALF TIME INDICATOR Possibilities: LESS THAN HALF TIME STUDENT GRTR THAN OR EQ TO HALF TIME STUDENT N/A (if code improperly set)

• Box 8 (present - (2015)

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Student's City, state and ZIP code box

9.2

GRADUATE STUDENT INDICATOR Possibilities: GRADUATE STUDENT NOT A GRADUATE STUDENT N/A (if code improperly set)

• Box 9 (present - 2015)

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

10.2

ACADEMIC PERIOD CODE Possibilities are: YES = AMOUNT IN BOX 1 OR 2 IS FOR AN ACADEMIC PERIOD BEGINNING JANUARY - MARCH OF NEXT TAX YEAR NO = ACADEMIC PERIOD BOX NOT CHECKED N/A (if code improperly set)

• Box 7 (present - 2015)

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

11.4

METHOD OF REPORTING INDICATOR Possibilities: NO CHANGE IN RPRTNG METHOD PREV YEAR A CHANGE IN RPRTNG METHOD PREV YEAR If not the above two indicators, it will be left blank PREVIOUS YEAR AMOUNT CODE Possibilities: PREVIOUS YEAR AMT INCLUDED IN BOX 1 PREVIOUS YEAR AMT INCLUDED IN BOX 2 If not the above two codes, it will be left blank

NOTE:Osolete for TY2019. Box 3

12.1

PAYER ENTITY LINE 1 Name of the payer

Filer's name, street address, city, state, ZIP code and telephone number box

12.2

TIN CHECKBOX Name of the payer

After box 2, before box 3 – where student would normally enter Social Security number

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Filer's name, street address, city, state, ZIP code and telephone number box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Filer's name, street address, city, state, ZIP code and telephone number box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Filer's name, street address, city, state, ZIP code and telephone number box

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1098-T these are elements 17.1 and 18.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

QLF TTN&RE

Payments received for qualified tuition and related expenses

Box 1 (present -2015)

SCH OR GRT

Scholarships or Grants

• Box 5(present - 2015)

AMNTS BILL

Amounts billed for qualified tuition and related expenses

Box 2 (present - 2015)

ADJSTMT PY

Adjustments made for a prior year

• Box 4 (present - 2015)

ADJST SCHL

Adjustments to scholarships or grants for a prior year

• Box 6 (present - 2015)

RFUNS TTN

Reimbursements or refunds of qualified tuition and related expenses from an insurance contract

• Box 10 (present - 2015)

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1098–E (DOC CODE 84)¶

Form 1098-E: Student Loan Interest Statement

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–E this can only be 84 (1098–E) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1098–E in the case of a 1098–E

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Borrower's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Borrower's name box or Borrower's Street address box

6.2

TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Borrower's Street address box or Borrower's City, state and ZIP code box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Borrower's City, state and ZIP code box

8.2

LOAN ORIGINATION FEE INDICATOR Possiblities are CHECKED NOT CHECKED N/A

Box 2

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Borrower's City, state and ZIP code box

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Recipient's/Lender's name, address and telephone number box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Recipient's/Lender's name, address and telephone number box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Recipient's/Lender's name, address and telephone number box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank.

Recipient's/Lender's name, address and telephone number box

17.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1098–E this is element 17.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

STD LN INT

Student loan interest received by lender

Box 1

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–C (DOC CODE 85)¶

Form 1099-C: Cancellation of Debt

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–C this can only be 85 (1099–C) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1099–C in the case of a 1099–C

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

4.1

PAYEE ENTITY DATA

N/A

5.1

PAYEE ENTITY LINE 1 Name of the payee

Debtor's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Debtor's name box or Debtor's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Debtor's Street address box or Debtor's City, state and ZIP code box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Debtor's City, state and ZIP code box

8.2

DATE CANCELED MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

Box 1

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Debtor's City, state and ZIP code box

9.2

BANKRUPTCY INDICATOR Possibilities: BANKRUPTCY INDICATED BANKRUPTCY NOT INDICATED

Box 6

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

10.2

PERSONAL LIABILITY (BELOW):

N/A

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

PERSONAL LIABILITY INDICATOR Possibilities are: YES, PERSONALLY LIABLE NO, NOT PERSONALLY LIABLE N/A

Box 5 (present-2016)

12.1

PAYER ENTITY LINE 1 Name of the payer

Creditor's name, street address, city, state and ZIP code box

13.1

N/A

13.2

IDENTIFIABLE EVENT CODE Sometimes this is a 2nd name line— often it is a street address. Starts in position 4 if TR Agent else 2. Add new value “H’ (2017) Other actual discharge before identifiable event

Creditor's name, street address, city, state and ZIP code box 6

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Creditor's name, street address, city, state and ZIP code box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank.

Creditor's name, street address, city, state and ZIP code box

16.1

DEBT DESCRIPTION Whatever is present for blanks will cause N/A to display

Box 4 (present-2016)

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–C this is element 17.1, 18.1 and 19.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

PRPTY FMV

Property Fair Market Value

Box 7

AMT DBT CN

Amount of Debt Discharged (present - 2015) Amount of debt canceled

Box 2

INT FORGVN

Interest Forgiven Amount

Box 3

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–G (DOC CODE 86)¶

Form 1099-G: Certain Government Payments

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–G this can only be 86 (1099–G) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL1099–G in the case of a 1099–G

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

18.2

TAX YEAR OF REFUND Possibilities: UNSET YYYY Will display N/A (if code improperly set)

Box 3

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Recipient's City, state and ZIP code box

10.1

ACCOUNT NUMBER assigned by payer—will say N/A if blanks present

Account number box

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

16.1

1099–G OFFSET Possibilities: NOT REFUND, CREDIT OR OFF SET FOR TRADE OR BUSINESS REFUND, CREDIT OR OFFSET FOR TRADE OR BUSINESS N/A (displayed if code improperly set)

Box 8

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–G these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

FED TAX WH

Federal income tax withheld

Box 4

TX GRANT

Taxable grants

Box 6

UNEMPL COM

Unemployment compensation

Box 1

AG SUBS

Agriculture payments

Box 7

PR YR RFND

State or local income tax refunds, credits, or offsets

Box 2

RTAA PYMNT

RTAA payments

Box 5

MRKGAINCCC

Market gain on Commodity Credit Corporation loans repaid on or after January 1, 2007

Box 9 (2015)

Exceptions & meaning →

Payee online Transcript Document Display Screen: Form FinCEN CTR 112 (DOC CODE 89)¶

Form FinCEN CTR 112: Currency Transaction Report

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a CTR this can only be 89 (CTR) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL CTR in the case of a CTR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL Says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN The request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

N/A

5.1

PAYEE ENTITY LINE 1 Name of the payee

Box 2, Box 3 and Box 4

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Usually this is a street address

Box 7

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Box 7 or Box 9

7.2

SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Box 9 or Box 10 and Box 11

8.2

TRANSACTION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

Line 28

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank

Box 10 and Box 11

9.2

NUMBER/TOTAL OF RECORDSThis field contains the sequence of the record and the total number of records generated from a CBRS record.

Generated by the Currency and Banking Retrieval System (CBRS) database

10.1

DOCUMENT NUMBER Assigned to this document—will say N/A if blanks present

Generated by the Currency and Banking Retrieval System (CBRS) database

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

N/A

12.1

PAYER ENTITY LINE 1 Name of the payer

Box 15, Box 16 and Box 17

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Box 18

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address— often it is a CITY/STATE/ZIP line

Box 18 or Box 20, Box 21 and Box 22

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Box 20, Box 21 and Box 22

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a FinCEN 112 or 4789 CTR these are elements 17.1 and 18.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Possible literal for a FinCEN 112 or 4789 CTR is:

Literal

Meanings

CASHIN CT

Total cash in

CASHOUT CT

Total cash out

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–H (DOC CODE 90). This Doc Code…¶

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

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–DIV this can only be 91 (1099–DIV) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–H in the case of a 1099–H

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

RECIPIENT DATA:

N/A

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMITTED TO IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

MONTHS HCTC RECEIVED

Box 2

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

10.1

ACCOUNT NUMBER Assigned by payer — will say N/A if blanks present

Account number box

11.1

ISSUER ENTITY DATA Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

ISSUER ENTITY TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN Edited NNNNNNNNN (when we don't know)

N/A

12.1

ISUER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

ISUER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

ISUER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

ISUER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank

Payer's name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

18.2

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

19.2

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

20.2

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

21.2

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

22.2

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST For this screen

N/A

MONEY SECTION

Possible literals for a 1099–H are:

Payment Code

Literal

Meanings

Paper Form Reference

112

HLTH INS A

Amount of HCTC advance payments

Box 1

122

ADVPAY JAN

Advanced Payment for January

Box 3

123

ADVPAY FEB

Advanced Payment for February

Box 4

124

ADVPAY MAR

Advanced Payment for March

Box 5

125

ADVPAY APR

Advanced Payment for April

Box 6

126

ADVPAY MAY

Advanced Payment for May

Box 7

127

ADVPAY JUN

Advanced Payment for June

Box 8

138

ADVPAY JUL

Advanced Payment for July

Box 9

139

ADVPAY AUG

Advanced Payment for August

Box 10

140

ADVPAY SEP

Advanced Payment for September

Box 11

141

ADVPAY OCT

Advanced Payment for October

Box 12

142

ADVPAY NOV

Advanced Payment for November

Box 13

143

ADVPAY DEC

Advanced Payment for December

Box 14

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–DIV (DOC CODE 91)¶

Form 1099-DIV: Dividends and Distributions

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–DIV this can only be 91 (1099–DIV) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–DIV in the case of a 1099–DIV

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set)

2nd TIN Not. box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

10.1

ACCOUNT NUMBER Assigned by payer — will say N/A if blanks present

Account number box

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank

Payer's name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

17.3

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

18.2

MONEY TYPE AND AMOUNT

See Money Section

18.3

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

19.2

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

20.2

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

21.2

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

22.2

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST For this screen

N/A

MONEY SECTION

For a 1099–DIV these are elements 17.1, 17.2, 18.1, 18.2, 19.1, 19.2, 20.1, 20.2, 21.1, 21.2, 22.1, 22.2 and 23.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

FED TAX WH

Federal income tax withheld

Box 4

CAPTL GAIN

Total capital gains distr.

Box 2a

NONDV DIST

Nondividend distributions

Box 3

CASH LIQ

Cash liquidation distributions

Box 9 (2018)

NOCASH LIQ

Noncash liquidation distributions

Box 10 (2018)

INVEST EXP

Investment expenses

Box 6 (2018) Box 5

ORD DIV

• Total ordinary dividends • Ordinary dividends

• Box 2e (present - 2015) • Box 1

EXMTINTDIV

Exempt Interest Dividends

Box 11 (2018)

SPRVACTBID

Specified Private Activity Bond Interest Dividend

Box 12 (2018)

28% RT GN

• Collectibles (28%) gain • 28% rate gain

• Box 2d (present - 2015) • Box 2b

UN 1250 GN

Unrecaptured section 1250 gain

• Box 2b (present - 2015) • Box 2d • Box 2c

SC 1202 GN

Section 1202 gain

• Box 2c (present - 2015) • Box 2d

FRGN TX PD

Foreign tax paid

Box 7 (2018)

QLF DVDNDS

Qualified dividends

Box 1b

SEC199ADIV

Section 199A REIT Dividends

Box 5 (2018)

SEC897ODIV

Section 897 Ordinary Dividends

Box 2e

SEC897CPGN

Section 897 Capital Gain

Box 2f

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–INT (DOC CODE 92)¶

Form 1099-INT: Interest Income

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–INT this can only be 92 (1099–INT) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–INT in the case of a 1099–INT

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL Says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set)

2nd TIN Not. box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

9.2

TAX EXMPT BOND CUSIP

10.1

ACCOUNT NUMBER Assigned by payer — will say N/A if blanks present

Account number box

10.2

FATCA FILING REQUIREMENT 0...Box not checked no Filing Requirement 1...Box checked-Filing Requirement

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and Telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and Telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and Telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank

Payer's name, street address, city, state, ZIP code and Telephone no. box

16.1

FOREIGN COUNTRY OR US POSSESSION

Box 7

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST For this screen

N/A

Field

Remarks

Paper Form Reference

Tax Years

SECOND NOTICE INDICATOR

0 No second notice 1 Second notice issued

2nd TIN Not. box

FOREIGN COUNTRY OR US POSSESSION

Can be blanks

Box 7

present -2015

TAX-EXEMPT BOND CUSIP NUMBER

Can be blanks

Box 14 Box 12

2018 2017 - 2015

FATCA FILING REQUIREMENT

0....Box not checked no Filling Requirement 1.... Box checked-Filling Requirement

(present-2016)

MONEY SECTION

For a 1099–INT these are elements 17.1, 18.1, 19.1, 20.1 and 21.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

INTEREST

Interest income not included in box 3

Box 1

FED TAX WH

Federal income tax withheld

Box 4

SAV BOND

Interest on U.S. Savings Bonds and Treas. Obligations

Box 3

INVEST EXP

Investment expenses

Box 5

FRGN TX PD

Foreign Tax Paid

Box 6 (present - 2015)

INT FORFET

Early withdrawal penalty

Box 2

TX EXM INT

Tax-exempt interest

Box 8 (present - 2015)

SP PR INT

Specified private activity bond interest

Box 9 (present - 2015)

MARKETDISC

Market Discount

Box 10 (present-2015)

BOND PREM

Bond Premium

Box 11 (present-2015)

BOND PREM TX EXMPT

Bond Premium on Tax Exempt Bond

Box 13 (present-2016)

BDPMTREAS

Bond Premium on Treasury Obligations

Box 12 (present-2016)

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–LTC (DOC CODE 93)¶

Form 1099-LTC: Long-Term Care and Accelerated Death Benefits

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–LTC this can only be 93 (1099–LTC) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the last document of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–LTC in the case of a 1099–LTC

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL Says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN The request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Policyholder's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Policyholder's name box or Policyholder's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Policyholder's Street address box or Policyholder's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal

Policyholder's City, state and ZIP code box

8.2

LONG TERM CARE DATE MM-DD-YYYY — will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31

Date certified box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Policyholder's City, state and ZIP code box

9.2

ILLNESS CODE Possibilities: CHRONICALLY ILL BOX CHECKED TERMINALLY ILL BOX CHECKED BOTH BOXES CHECKED NEITHER BOX CHECKED

• Box 5 (present - 2015)

10.1

ACCOUNT NUMBER Assigned by payer— will say N/A if blanks present

Account number box

10.2

PER DIEM CODE Possibilities: PER DIEM BOX CHECKED REIMBURSED AMT BOX CHK BOTH BOXES CHECKED NEITHER BOX CHECKED

Box 3

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

11.4

LONG TERM CARE SSN The SSN of Insured — edited as NNN-NN-NNNN

Insured's social security no. box

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

16.1

INSURED NAME Name of Insured — up to 39 characters

Insured's name box

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST For this screen

N/A

MONEY SECTION

For a 1099–LTC these are elements 17.1 and 18.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

GROSS BEN

Gross long-term care benefits paid

Box 1

ACL BEN PD

Accelerated death benefits paid

Box 2

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–SA or 1099–MSA (DOC CODE 94)¶

Form 1099-SA: Distributions from an HSA, Archer MSA, or Medicare Advantage MSA

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–SA or 1099–MSA this can only be 94 (1099–SA or 1099–MSA) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–SA 1099–MSA

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL Says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

9.2

MSA DISTRIBUTION CODE Possibilities: NORMAL DISTRIBUTION EXCESS CONTRIBUTIONS DISABILITY DEATH PROHIBITED TRANSACTION DISTRIB. TO NON-SPOUSAL BENEFICIARY NOT SET (if value is blank)

Box 3

10.1

ACCOUNT NUMBER Assigned by payer— will say N/A if blanks present

Account number box

10.2

MA MSA INDICATOR Possibilities are: MA MSA BOX NOT CHECKED MA MSA BOX CHECKED

• Box 5 bottom (present - 2015)

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

11.2

ARCHER MSA INDICATORPossibilities are: ARCHER MSA BOX NOT CHECKED ARCHER MSA BOX CHECKED

Box 5 Middle (present - 2015)

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state and ZIP code box

12.2

HSA INDICATORPossibilities are: HSA BOX NOT CHECKED HSA BOX CHECKED

Box 5 Top (present - 2015)

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state and ZIP code box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state and ZIP code box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank.

Payer's name, street address, city, state and ZIP code box

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST For this screen

N/A

MONEY SECTION

For a 1099–SA or 1099–MSA these are elements 17.1, 18.1 and 19.1

General:

These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance)

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

FMV ON DOD

FMV on date of death

Box 4

ERN DS CTB

Earnings on excess contributions

Box 2

MSA GR DIS

Gross Distribution

Box 1

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–MISC (DOC CODE 95)¶

Form 1099-MISC: Miscellaneous Information

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–MISC this can only be 92 (1099–MISC) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–MISC in the case of a 1099–MISC

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

DIRECT SALES INDICATOR Possibilities: SALES AMOUNTED TO $5,000 OR MORE NOT DIRECT SALES (left blank if indicator improperly set)

Box 9

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

9.2

SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set)

2nd TIN Not. box

10.1

ACCOUNT NUMBER assigned by payer— will say N/A if blanks present

Account number box

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

18.2

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

19.2

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

20.2

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–MISC these are elements 17.1, 17.2, 18.1, 18.2, 19.1, 19.2, 20.1, 20.2, 21.1, 22.1 and 23.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

FED TAX WH

Federal income tax withheld

Box 4

NONEMP COM

Nonemployee compensation Note: Removed for TY2020

Box 7

MED PAYMTS

Medical and health care payments

Box 6

FISH INC

Fishing boat proceeds

Box 5

RENTS

Rents

Box 1

ROYALTIES

Royalties

Box 2

OTHER INC

Other Income

Box 3

SUB PAYMTS

Substitute payments in lieu of dividends or interest

Box 8

GOLDEN PAR

Excess golden parachute payments

• Box 13 (present - 2015)

CROP INS

Crop insurance proceeds

Box 10

ATTRNY FEE

Gross proceeds paid to an attorney

• Box 14 (present - 2015)

SC 409A DF

Section 409A deferrals

Box 15a (present - 2015)

NONQDEFCMP SC 409A IN

Section 409A income (Obsolete for TY2021)

Box 15b (present - 2015)

FISH RESAL

Fish purchased for resale

Box 11

Field

Remarks

Paper Form Reference

Tax Years

SECOND NOTICE INDICATOR

0..... No second notice 1..... Second notice issued

2nd TIN Not. box

DIRECT SALES INDICATOR

0.... Not Direct Sales 1...Sales amounted to $5,000 or more

Box 9

FATCA FILLING REQUIREMENT

Box not checked no Filling Requirement Box checked-Filling Requirement

FATCA Filling Requirement

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–OID (DOC CODE 96)¶

Form 1099-OID: Original Issue Discount

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–OID this can only be 96 (1099–OID) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–OID in the case of a 1099–OID

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL Says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN The request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set)

2nd TIN Not. box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

9.3

FATCA IND

10.1

ACCOUNT NUMBER Assigned by payer— will say N/A if blanks present

Account number box

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

16.1

ITEM DESCRIPTION Whatever is present except blanks will cause N/A to display

Box 5

17.1

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–OID these are elements 17.1, 18.1, 19.1, 20.1, 21.1 and 22.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

INTEREST

Other periodic interest

Box 2

FED TAX WH

Federal income tax withheld

Box 4

TAXEXMPOID

Tax Exempt OID

Box 11

INVEST EXP

Investment expenses

Box 7

INT FORFIT

Early withdrawal penalty

Box 3

OR ISS DSC

Original issue discount for Current Year

Box 1

OID TRS OB

Original issue discount on U.S. Treasury obligations

Box 6

MARKETDISC

Market Discount

Box 5

AQUISPREM

Acquisition Premium

Box 6

BDPREM

Bond Premium

Box 10

Field

Remarks

Paper Form Reference

Tax Years

SECOND NOTICE INDICATOR

0..... No second notice 1..... Second notice issued

2nd TIN Not. box

ITEM DESCRIPTION

Actual description of item involved in the transaction

Box 7

(present - 2015)

FATCA FILLING REQUIREMENT

Box not checked no Filling Requirement Box checked-Filling Requirement

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–PATR (DOC CODE 97)¶

Form 1099-PATR: Taxable Distributions Received from Cooperatives

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–PATR this can only be 97 (1099–PATR) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–PATR in the case of a 1099–PATR

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL Says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN The request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set)

2nd TIN Not. box

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

10.1

ACCOUNT NUMBER assigned by payer— will say N/A if blanks present

Account number box

10.2

SPECIFIED COOP

11.1

PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

See Money Section

17.2

MONEY TYPE AND AMOUNT

See Money Section

18.1

MONEY TYPE AND AMOUNT

See Money Section

18.2

MONEY TYPE AND AMOUNT

See Money Section

19.1

MONEY TYPE AND AMOUNT

See Money Section

19.2

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–PATR these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1, 23.1, 17.2, 18.2 and 19.2.

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

FED TAX WH

Federal income tax withheld

Box 4

PATRONAGE

Patronage dividends

Box 1

NONPAT DIS

Nonpatronage distributions

Box 2

RTAIN ALLC

Per-unit retain allocations

Box 3

REDEMPTION

Redemption of nonqualified notices and retain allocations

Box 5

PROD DEDCT

Domestic production activities deduction

Box 6

INVEST CRD

Investment credit

Box 7

WRK OP CRD

Work opportunity credit

Box 8

PT AMT ADJ

Patron's AMT adjustment

Box 9

OTH CDT&DD

Other credits and deductions

Box 10

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–R (DOC CODE 98)¶

Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Please click here for the text description of the image.

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–R this can only be 98 (1099–R) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–R in the case of a 1099–R

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

TIN LITERAL says "SSN" , "EIN" or "TIN"

N/A

4.2

EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN

N/A

4.3

TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

PAYEE ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address.

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

IRA/SEP/SIMPLE INDICATOR Possibilities: NOT CHECKED CHECKED N/A (if indicator improperly set)

Box 7

9.1

PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

9.2

TOTAL DISTRIBUTION Possibilities: NOT CHECKED CHECKED N/A (if indicator improperly set)

Box 2b

10.1

ACCOUNT NUMBER assigned by payer— will say N/A if blanks or zeroes input

Account number box

10.2

TAX AMOUNT NOT DETERMINED Possibilities: NOT CHECKED CHECKED N/A (if indicator improperly set)

Box 2b

11.1

PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know)

N/A

11.2

PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know)

N/A

11.3

34, 35 or 36

CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables.

IRS Generated Field

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

N/A

13.2

2 or 4

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

13.3

CATEGORY OF DISTRIBUTION #1 Possibilities:

Box 7 (1st position)

NO CODE ENTERED (if both Category of Distribution #1 and #2 are blanks.)

ONLY ONE CODE ENTERED (SEE BELOW) (If there is a code entered in Category of Distribution #2)

1 EARLY DIST. NO KNOWN EXCEPTION

2 EARLY DIST. EXCEPTION APPLIES

3 DISABILITY

4 DEATH

5 PROHIBITED TRANSACTIONS

6 SECTION 1035 EXCHANGE

7 NORMAL DISTRIBUTION

8 EXCESS CONTRIBS REFUNDED + EARNINGS

9 COST OF CRRNT LIFE INSURANCE PROT.

A QUALIFIES FOR 10-YEAR AVERAGING

B DESIGNATED ROTH ACCT DISTRIBUTION

C Reportable Death Benefits under Section 6050Y (c) TY2018

C QUALIFIED DIST FROM ROTH ACCT

D EXCS CNTRB+EARNS/EXCS DFRLS TXBL 87

E EXCESS ANNUAL DEDNS UNDER SECT 415 (2007)

E DIST UNDER EPCRS (2017-2016)

F CHARITABLE GIFT ANNUITY

G DIRECT ROLLOVER & DIRECT CONTRIB.

H DIRECT ROLLOVER TO PLAN OR ANNUITY

J DIST. FROM A ROTH IRA

L LOANS TREATED AS DISTRIBUTION

M Qualified plan loan offsets. (Code M can be combined with codes 1, 2, 4, and B.) (TY2018)

N IRA CNTRB MADE & RECHAR CURRENT YR

P EXCS CONTRIB RFND+EARNS IN PRIOR YR

Q QUALIFIED DIST. FROM A ROTH IRA

R IRA CNTRB PRIOR YR/RECHAR CRRNT YR

S EARLY DIST. FROM A SIMPLE IRA

T ROTH IRA DIST. NOT SUBJECT PENALTY

U DVDND DIST FROM ESOP -- SEC 404(K) (2017-2016)

NOTE: The following are reserved for Railroad Retirement Board's use

W RRB—VESTED DUAL BENEFIT (WINDFALL)

X RRB—TIER 1 NSSEB

Y RRB—TIER 2

Z RRB—SUPPLEMENTAL

N/A (if indicator not set properly)

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank.

Payer's name, street address, city, state, ZIP code and telephone no. box

15.2

CATEGORY OF DISTRIBUTION #2 Possibilities:

Box 7 (2nd position)

NO CODE ENTERED (if both Category of Distribution #1 and #2 are blanks.)

ONLY ONE CODE ENTERED (If there is a code entered in Category of Distribution #1)

See CATEGORY OF DISTRIBUTION #1 for rest of possible codes

N/A - if indicator not set properly.

16.1

FATCA IND blank….not FATCA 1…........The Payer is reporting on this Form 1099 to satisfy their Chapter 4 Account Reporting Requiement

Box 11

17.1

DATE OF PAYMENT Date of Payment for Reportable Death Benefits under Section 6050Y

19.1

MONEY TYPE AND AMOUNT

See Money Section

20.1

MONEY TYPE AND AMOUNT

See Money Section

21.1

MONEY TYPE AND AMOUNT

See Money Section

22.1

MONEY TYPE AND AMOUNT

See Money Section

23.1

MONEY TYPE AND AMOUNT

See Money Section

24.1

LEGAL DEFINER LIST for this screen

N/A

MONEY SECTION

For a 1099–R these are elements 17.1. 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1

General:

Exceptions & meaning →

Note:¶

In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220.

Literal

Meanings

Paper Form Reference

FED TAX WH

Federal income tax withheld

Box 4

EMP CTB

Total employee contributions

Box 9b

UNREAL APR

Net unrealized appreciation in employer's securities

Box 6

OTHER INC

Other (instructions show this as the value of an annuity contract)

Box 8

GROSS DIST

Gross Distributions

Box 1

TAXBLE AMT

Taxable Amount

Box 2a

EL CAP GN

Capital gain included in box 2a (taxable amount)

Box 3

AMT IRR

Amount Allocable to IRR Within 5 Years

Box 10

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099–QA (DOC CODE 1A)¶

Form 1099-QA: Distributions From ABLE Accounts

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered. If you are viewing a 1099–QA this can only be 1A (1099–QA) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–QA in the case of a 1099–QA.

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

RECIPIENT ENTITY DATA

N/A

4.2

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

RECIPIENT ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

RECIPIENT ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMITTED TO: IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media)

IRS Generated Field

8.1

RECIPIENT ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

PROGRAM-TO-PROGRAM TRANSFER: 0 Not checked 1 Checked, program to program transfer

Box 4

9.1

RECIPIENT ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

9.2

ABLE ACCOUNT TERMINATED 0 Not checked 1 Checked, ABLE account terminated in 2022

Box 5

10.1

ACCOUNT NUMBER

10.2

RECIPIENT DESIGNATED BENEFICARY: 0 Not checked 1 Checked, the recipient is not the designated beneficiary

Box 6

11.1

PAYER ENTITY DATA

12.1

PAYER ENTITY LINE 1 Name of the payer

Payer's name, street address, city, state, ZIP code and telephone no. box

13.1

PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Payer's name, street address, city, state, ZIP code and telephone no. box

14.1

PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Payer's name, street address, city, state, ZIP code and telephone no. box

15.1

PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank

Payer's name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

Box 1

18.1

MONEY TYPE AND AMOUNT

Box 2

19.1

MONEY TYPE AND AMOUNT

Box 3

Possible literal for a 1099–QA are:

Payment Code

CC-IRPTR Literal

Definitions

Paper Form Reference

254

GROSS DIST

Gross distribution

Box 1

255

EARNINGS

Earnings

Box 2

256

BASIS

Basis

Box 3

Exceptions & meaning →

Payee online Transcript Document Display Screen: 5498-QA (DOC CODE 2A)¶

Form 5498-QA:

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered. If you are viewing a 5498-QA this can only be 2A or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 5498-QA

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

ISSUER ENTITY DATA

Issuer’s TIN Box

4.2

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

ISSUER ENTITY LINE 1 Name of the payee

Issuer’s name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

ISSUER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Issuer’s Street address box or Issuer’s City, state and ZIP code box

7.2

SUBMITTED TO: IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media)

IRS Generated Field

8.1

ISSUER ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Issuer’s City, state and ZIP code box

8.2

ACCOUNT OPEN IN YYYY(Tax-year):emphasis N - Not checked Y - Checked

Box 5

9.1

ISSUER ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Issuer’s City, state and ZIP code box

9.2

BASIS OF ELIBILITY CODE A or B or C

Box 6

10.1

ACCOUNT NUMBER

Account number box

10.2

DISABILITY CODE: br Valid Code = 1 or 2 or 3 or 4 or 5 or 6 or 7

Box 7

11.1

BENEFICIARY DATA:

Beneficiary’s TIN box

12.1

BENEFICIARY ENTITY LINE 1 Name of the payer

Beneficiary’s name, street address, city, state, ZIP code and telephone no. box

13.1

BENEFICIARY ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Beneficiary’s name, street address, city, state, ZIP code and telephone no. box

14.1

BENEFICIARY ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Beneficiary’s name, street address, city, state, ZIP code and telephone no. box

15.1

BENEFICIARY ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank

Beneficiary’s name, street address, city, state, ZIP code and telephone no. box

17.1

MONEY TYPE AND AMOUNT

Box 1

18.1

MONEY TYPE AND AMOUNT

Box 2

19.1

MONEY TYPE AND AMOUNT

Box 3

20.1

MONEY TYPE AND AMOUNT

Box 4

Possible literal for a 5498-QA are:

Payment Code

CC-IRPTR Literal

Definitions

Paper Form Reference

192

ABLE CTB

ABLE Contributions

Box 1

193

ABLE RLO

ABLE Rollovers

Box 2

194

CUML CTB

Cumulative Contributions

Box 3

113

FMV ACCT

Fair Market Value Account

Box 4

Exceptions & meaning →

Payee online Transcript Document Display Screen: 1099-DA (DOC CODE 7A)¶

Form 1099-DA:

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

PAPER FORM REFERENCE

1.1

COMMAND CD

N/A

1.2

N/A

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired).

N/A

1.4

TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

N/A

2.1

REQUEST TIN This Field recapitulates the request TIN you entered.

N/A

2.2

REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered.

N/A

2.3

REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered. If you are viewing a 1099–DA this can only be 7A (1099–DA) or 00 (ALL TYPES)

N/A

2.4

PAGE NUMBER The current page number of the individual document display.

N/A

2.5

MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999

N/A

3.1

DOCUMENT TYPE LITERAL 1099–DA

N/A

3.2

ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately

IRS Generated Field

3.3

SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION

IRS Generated Field

4.1

RECIPIENT ENTITY DATA

N/A

4.2

TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN

IRS Generated Field

5.1

RECIPIENT ENTITY LINE 1 Name of the payee

Recipient's name box

5.2

PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A

IRS Generated Field

6.1

RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address

Recipient's name box or Recipient's Street address box

6.2

TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A

IRS Generated Field

6.3

PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer.

N/A

7.1

RECIPIENT ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line

Recipient's Street address box or Recipient's City, state and ZIP code box

7.2

SUBMITTED TO: IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media)

IRS Generated Field

8.1

RECIPIENT ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal

Recipient's City, state and ZIP code box

8.2

ASSET NAMEName of digital asset

Box 1b

9.1

RECIPIENT ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank

Recipient's City, state and ZIP code box

9.2

ASSET CODE The Digital Token Identification Foundation (DTIF) code associated with the name shown in box 1b.

Box 1a

9.3

1F-GP-AGG Gross Proceeds reported in box 1f is an aggregate amount for: “vvv” contains: N/A (Not applicable) QSC (Qualifying stablecoins) NFT (Specified NFT’s)

Box 11a

10.1

ACCOUNT NUMBER

Account number box

10.2

CUPID NUMBER Committee on Uniform Security Identification Procedures Number (see glossary)

Lower left hand box

11.1

FILER DATA:

Filer’s TIN box

11.2

ACQUIRED: YYYY-MM-DD (Original Date Acquired)

Box 1d

11.3

SOLD: YYYY-MM-DD (Original date Sold/Disposed)

Box 1e

12.1

RECIPIENT ENTITY LINE 1 Name of the payer

Recipient’s name, street address, city, state, ZIP code and telephone no. box

12.2

REPORTED BASIS Valid codes: G or H or J or K or Y or blanks

Box 2

12.3

PROCEEDS-CHBX: “ vvvvv” will contain N/A GROSS NET

Box 3a

13.1

RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2.

Recipient’s name, street address, city, state, ZIP code and telephone no. box

13.2

QOF PROCEEDS value “Y” (QOF Proceeds box checked) “N” (QOF Proceeds box NOT checked)

Box 3b

13.3

1F-LOSSNOTALLOWED: value “Y” (Loss NOT allowed based on Amount in Box 1f box checked) “N” (Loss can be taken based on Amount in Box 1f box NOT checked)

Box 5

14.1

RECIPIENT ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line

Recipient’s name, street address, city, state, ZIP code and telephone no. box

14.2

GAIN/LOSS value “N/A” (Boxes not checked) “SHTERM”(Short term box checked) “LGTERM”(Long-term box checked) “ORDIN” (Ordinary box checked)

Box 6

14.3

BOX-1F ONLY CASH value “N” (Box not checked) “Y” (Box checked)

Box 7

15.1

RECIPIENT ENTITY LINE 4Sometimes this is a CITY/STATE/ZIP line—often it is blank

Recipient’s name, street address, city, state, ZIP code and telephone no. box

15.2

ACQUIST-INFO value “N” (Box not checked) “Y” (Box checked)

Box 8

15.3

ASSET NONCOVERED value “N” (Box not checked) “Y” (Box checked)

Box 9

16.1

NUMBER OF UNITS = May contain “N/A” or number of Asset sold, exchg, or disposed

Box 1c

17.1

NUMBER OF TRANSACTIONS= May contain “N/A”

Box 11b

18.1

UNITS TRANSFRD-IN ON value YYYY-MM-DD May contain “N/A”

Box 12b

18.2

NUMBER=Number of Units transferred in May contain “N/A”

Box 12a

20.1

MONEY TYPE AND AMOUNT

Box 4

20.2

MONEY TYPE AND AMOUNT

Box 1i

21.1

MONEY TYPE AND AMOUNT

Box 11c

21.2

MONEY TYPE AND AMOUNT

Box 1g

22.1

MONEY TYPE AND AMOUNT

Box 1i

23.1

MONEY TYPE AND AMOUNT

Box 1h

Possible literal for a 1099–DA are:

Payment Code

CC-IRPTR Literal

Definitions

Paper Form Reference

001

FED TAX WH

Federal Income Tax Withheld

Box 4

097

PROCEEDS

Proceeds

Box 1f

099

PROFT&LOSS

Aggregate Profit or Loss

Box 11c

184

COST&BASIS

Cost or Other Basis

Box 1g

185

SALE&LOSS

Wash Sale Loss Disallowed

Box 1i

380

ACCRUED MDA

Accrued Market Discount Amount

Box 1h

Exceptions & meaning →

Payee online Transcript Document Summary Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CODE

1.2

COMMAND DEFINER CODE (Transmit "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "O" as the default)

1.3

COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code

3.1

REQUEST TIN. Always returned just as input when appearing in this Profile.

3.2

REQUEST TIN TYPE AND VALIDITY. Always returned just as input when appearing in this profile.

3.3

REQUEST DOC CODE. Optional

3.4

TAX YEAR. Requested Tax Year, IRM 2.3.35.4 for valid Tax Years.

3.5

DOC COUNT. Normally the number of Docs Summarized. The literal "OVERFLOW" appears here if the summary is incomplete because either there are too many summary groups to display or there are more than 9,999 documents selected.

5.1 thru 23.1 5.4 thru 23.4

17 42

SUMMARY GROUP LITERALS. As needed - one per line. To see the summary group literals, IRM 2.3.35.10.6 for the summary literal table.

5.2 thru 23.2 5.5 thru 23.5

13 53

WAGES Significant amounts accrued for all documents found for the requested TIN, TIN TYPE AND VALIDITY, and DOC CODE according to the adjacent SUMMARY GROUP LITERAL. Exception: When a given MONEY AMOUNT (accrual) is significant for corrected and/or amended documents the amount (accrued from corrected and/or amended documents only) will appear following a literal and it will precede a (CORR/AMD) literal. In such cases the appropriate SUMMARY GROUP LITERAL will always appear just above the literal and be followed by the same accrual type taken from original documents only even if this latter accrual is 0. The intention here is to make it very clear when an accrual group is based on amended/corrected input

6.3 thru 23.3 6.6 thru 23.6

30 70

CORRECTED/AMENDED LITERAL. Appears to the right of any MONEY AMOUNT that is derived from Corrected and/or Amended Documents.

24.1

LEGAL DEFINER LIST for this screen

Exceptions & meaning →

Payee online Transcript Hardcopy Request Screen¶

Please click here for the text description of the image.

LINE

POSITION

DESCRIPTION AND VALIDITY

1.1

COMMAND CD.

1.2

COMMAND DEFINER CD. (Transmit "R" , "E" , "H" , "O" , or "C" —This screen displays "C" as the default)

1.3

COMMAND STRING. NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code

14.1

RECEIVING OFFICE. Enter the city and state of the office that receives your interoffice postal mail. Up to 58 characters may be entered.

15.1

UNIT OFFICE. Enter the office name, if any, and the city and state. Up to 58 characters may be entered.

16.1

MAIL STOP. Your Unit's mail stop. Please include building extensions if necessary. Up to 58 characters may be entered.

17.1

TELEPHONE NUMBER. Enter 10-digit telephone number so distribution centers can contact your for assistance in routing. This field is required.

19.1

CURSOR PLACEMENT. Place the cursor here before hitting the enter key.

24.1

LEGAL DEFINER LIST for this screen

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Exceptions & meaning →

2.3.35 Command Code IRPTR¶

Manual Transmittal¶

Purpose¶

Material Changes¶

Effect on Other Documents¶

Audience¶

Effective Date¶

Program Scope and Objectives¶

Background¶

Authority¶

Roles and Responsibilities¶

Program Management and Review¶

Program Controls¶

Terms/Acronyms/Definition¶

Related Resources¶

Important Dates For Command Code IRPTR¶

Command Code IRPTR Valid Definers¶

Command Code IRPTR Valid Tax Years¶

Initial Help Screen and More Help Screen (Definer ‘H’)¶

Payee Hardcopy Transcript Request (Definer ‘E’)¶

Validated Fields of Payee Request Screen¶

Payer Hardcopy Transcript Request (Definer ‘R’)¶

Validated Fields of Payer Request screen¶

Note:¶

Payee and Payer Hardcopy Request Error Message¶

Payee Hardcopy Request Error Message List¶

Payer Hardcopy Request Error Message List¶

Payee and Payer Hardcopy Request Special Messages¶

Paper Transcript Schedule¶

Payee and Payer online Transcript (Definer ‘L’, ‘O', and 'W')¶

Payee online Transcript No Hit¶

Payee online Transcript Help (Definer ‘L’, ‘O’, or 'W')¶

Payee On-line Transcript Payee Summary (Definer ‘L’)¶

Note:¶

Payee On-line Transcript Payee Summary Entice or Refusal Screen (Definer 'L')¶

Validated Fields for Payee Summary Command String¶

Payee online Transcript (Definer ‘O’)¶

Validated Fields for Payee online Transcript Command String¶

Payee online Transcript Overview¶

Payee online Transcript Individual Document¶

Validated Fields for Individual Document Command String¶

Selected Documents Payer Summary (Definer 'I')¶

Payee on-line Summary Transcript (Definer ‘S’)¶

Payee online Hardcopy Transcript (Definer 'C')¶

Payee online Sanitized Transcript (Definer 'W')¶

Nonfiler Summary (Definer 'J')¶

Payee online UNIQUE FORM IDENTIFIER (Definer ‘U’)¶

Payee online Transcript Error Message¶

Initial Help Screen¶

More Help Screen¶

Payee Hardcopy Request Screen¶

Document Code Availability by Tax Year¶

Payer Hardcopy Request Screen¶

Payee online Transcript No Hit Screen¶

Payee online Transcript Help Screen¶

Payee On-line Transcript Payee Summary Screen¶

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡¶

Payee On-line Transcript Payee Summary Entice or Refusal Screen (Key Words)¶

Payee On-line Transcript Payee Summary Entice or Refusal Screen (Amended/Corrected…¶

Payee online Transcript Document Overview Screen¶

Payee online Transcript Document Display Screen: 1042–S (DOC CODE 02)¶

Note:¶

Note:¶

Payee online Transcript Document Display Screen: 1098-F (Doc Code 03)¶

Payee online Transcript Document Display Screen: 1099-K (Doc Code 10)¶

Payee online Transcript Document Display Screen: FBAR (DOC CODE 13)¶

Note:¶

Payee online Transcript Document Display Screen: PASSPORT (DOC CODE 15)¶

Payee online Transcript Document Display Screen: 1099-LS (DOC CODE 16)¶

Note:¶

Payee online Transcript Document Display Screen: W–2 (DOC CODE 21)¶

Note:¶

Note:¶

Payee online Transcript Document Display Screen: 3921 (DOC CODE 25)¶

Note:¶

Note:¶

Payee online Transcript Document Display Screen: 3922 (DOC CODE 26)¶

Note:¶

Note:¶

Payee online Transcript Document Display Screen: 5498–MSA or SA (DOC CODE 27)¶