Section 1. General

Section 2. Tape Specifications Section 3. Tape Cartridge Specifications Section 4. 8mm, 4mm, and Quarter Inch Cartridge Specifications Section 5. 3 ¹ ⁄2-Inch Diskette Specifica- tions 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 and 1098-E (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

• Magnetic Tape

• Tape Cartridge

• 8mm, 4mm, and Quarter

Inch Cartridges

• 3 ¹ ⁄2-Inch Diskette

• Electronic Filing

Caution to filers:

To be in compliance with Year 2000 changes, the bisynchronous elec- tronic filing communications pack- age and the 5 ¹ ⁄4-inch diskette filing have been discontinued. Please read this publication care- fully. Persons or businesses required to file information returns magnetically or electronically may be subject to penalties for failure to file or include correct information if they do not fol- low the instructions in this revenue procedure .

Table of Contents

Part A. General