Section 1. General

Section 2. Tape Specifications Section 3. Tape Cartridge Specifications Section 4. 8mm, 4mm, and Quarter Inch Cartridge Specifications Section 5. 5 ¹ ⁄4-inch and 3 ¹ ⁄2-inch Diskette Specifications Section 6. Transmitter “T” Record—General Field Descriptions Section 7. Transmitter “T” Record—Record Layout Section 8. Payer “A” Record—General Field Descriptions Section 9. Payer “A” Record—Record Layout Section 10. Payee “B” Record—General Field Descriptions and Record Layouts (l) Payee “B” Record—Record Layout Positions 544–750 for Forms 1098, 1098–E, and 5498–MSA (2) Payee “B” Record—Record Layout Positions 544–750 for Form 1098–T (3) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–A (4) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–B (5) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–C (6) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–DIV (7) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–G (8) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–INT (9) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–LTC (10) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–MISC (11) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–MSA (12) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–OID (13) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–PATR (14) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–R (15) Payee “B” Record—Record Layout Positions 544–750 for Form 1099–S (16) Payee “B” Record—Record Layout Positions 544–750 for Form 5498 (17) Payee “B” Record—Record Layout Positions 544–750 for Form W–2G Section 11. End of Payer “C” Record—General Field Descriptions and Record Layout Section 12. State Totals “K” Record—General Field Descriptions and Record Layout Section 13. End of Transmission “F” Record—General Field Descriptions and Record Layout

Part C. Bisynchronous (Mainframe) Electronic Filing Specifications