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bulletin Internal Revenue›Introduction

Section 1. General

Internal Revenue Bulletin 2001-21 · 2026-10-03 edition · updated 2026-10-04 · United States

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 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 (2) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-E (3) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-T (4) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-A (5) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-B (6) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-C (7) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV (8) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G (9) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-INT (10) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC (11) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MISC (12) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MSA (13) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-OID (14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-PATR (15) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (16) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S (17) Payee “B” Record - Record Layout Positions 544-750 for Form 5498 (18) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-MSA (19) 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. Electronic Filing Specifications

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▸Contents — Internal Revenue Bulletin 2001-21
Internal Revenue Bulletin 2001-21

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