☛ Note: A total — Internal Revenue Bulletin 2002-25

is distributed. Any distribution that does not meet this definition is not a total distribution. 550–551 Percentage of Total 2 Use this field when reporting a total distribution to more than one Distribution person, such as when a participant is deceased and a payer distrib utes to two or more beneficiaries. Therefore, if the percentage is 100, leave this field blank. If the percentage is a fraction, round off to the nearest whole number (for example, 10.4 percent will be 10 percent; 10.5 percent will be 11 percent). Enter the percentage received by the person whose TIN is included in positions 12–20 of the “B” Record. This field must be right-justified and unused positions must be zero-filled. If not applicable, enter blanks. Filers are not required to enter this information for any IRA distribution or for direct rollovers. 552–662 Blank 111 Enter blanks.

June 24, 2002 1270 2002–25 I.R.B.

(16) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued) Field Position Field Title Length Description and Remarks 663–722 Special Data Entries 60 This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. The state/payer’s state number, state distribution, name of locality, and/or local distribution can be entered in this field. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–734 State Income Tax 12 State income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

723–734 State Income Tax 12 State income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

amount must be right-justified and unused positions must be zerofilled. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries field. 735–746 Local Income Tax 12 Local income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

747–748 Combined Federal/State Code

12 Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zerofilled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries field.

2 If this payee record is to be forwarded to a state agency as part of the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 13, Table 1. For those payers or states not participating in this program, enter blanks.

749–750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.

2002–25 I.R.B. 1271 June 24, 2002

Payee “B” Record — Record Layout Positions 544–750

for Form 1099-R

Total Distribution

Indicator

Blank Distribution

Code

Taxable Amount Not

Determined

IRA/SEP/SIMPLE

Indicator

544 545–546 547 548 549

Blank or CR/LF

Combined

Local Income

Tax Withheld

State Income

Tax Withheld

State Code

Percentage

of Total Distribution

Blank Special

Data Entries

Federal/

550–551 552–662 663–722 723–734 735–746 747–748 749–750

(17) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-S

Field Position Field Title Length Description and Remarks

544–546 Blank 3 Enter blanks.

547 Property or Services Indicator

1 Required . Enter “1” (one) if the transferor received or will receive property (other than cash and consideration treated as cash in computing gross proceeds) or services as part of the consideration for the property transferred. Otherwise, enter a blank.

548–555 Date of Closing 8 Required . Enter the closing date in the format YYYYMMDD (e.g., January 5, 2002, would be 20020105). Do not enter hyphens or slashes.

556–594 Address or Legal Description

39 Required . Enter the address of the property transferred (including city, state, and ZIP Code). If the address does not sufficiently identify the property, also enter a legal description, such as section, lot, and block. For timber royalties, enter “TIMBER.” If fewer than 39 positions are required, left-justify information and fill unused positions with blanks.

595–662 Blank 68 Enter blanks.

663–722 Special Data Entries 60 This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks.

723–734 State Income Tax Withheld

723–734 State Income Tax 12 State income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

amount must be right-justified and unused positions must be zerofilled. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax 12 Local income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

735–746 Local Income Tax 12 Local income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

amount must be right-justified and unused positions must be zerofilled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Blank 2 Enter blanks.

749–750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.

June 24, 2002 1272 2002–25 I.R.B.

Payee “B” Record — Record Layout Positions 544–750

for Form 1099-S

Address or Legal Description

Blank Special

Blank Property or Services

Date of Closing

or Services Closing or Legal Data

Indicator Description Entries

544–546 547 548–555 556–594 595–662 663–722

Indicator

Blank Blank or CR/LF

State Income

Tax Withheld

Local Income

Tax Withheld

723–734 735–746 747–748 749–750

(18) Payee “B” Record — Record Layout Positions 544–750 for Form 5498 Field Position Field Title Length Description and Remarks

544–546 Blank 3 Enter blanks.

547 IRA Indicator ( I ndividual R etirement A ccount)

548 SEP Indicator ( S implified E mployee P ension)

549 SIMPLE Indicator ( S avings I ncentive M atch P lan for E mployees)

550 Roth IRA Indicator

1 Required, if applicable . Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for an IRA. Otherwise, enter a blank.

1 Required, if applicable . Enter “1” (one) if reporting rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a SEP. Otherwise, enter a blank.

1 Required, if applicable . Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a SIMPLE. Otherwise, enter a blank.

1 Required, if applicable . Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a Roth IRA. Otherwise, enter a blank.

551 Blank 1 Enter blank.

552 Coverdell ESA 1 Required, if applicable . Enter “1” (one) if reporting a rollover Indicator (Amount Code 2) or Fair Market Value (Amount Code 5) for a

Coverdell ESA. Otherwise, enter a blank. 553–662 Blank 110 Enter blanks. 663–722 Special Data Entries 60 This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–746 Blank 24 Enter blanks.

747–748 Combined Federal/State 2 If this payee record is to be forwarded to a state agency as part of Code the Combined Federal/State Filing Program, enter the valid state

code from Part A, Sec. 13, Table 1. For those payers or states not participating in this program, enter blanks. 749–750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.

2002–25 I.R.B. 1273 June 24, 2002

Payee “B” Record — Record Layout Positions 544–750

for Form 5498

Blank IRA Indicator

SEP Indicator

SIMPLE Indicator

IRA Indicator

Roth

Blank Coverdell

Indicator Indicator Indicator IRA ESA

Indicator Indicator

544–546 547 548 549 550 551 552

Blank or CR/LF

Blank Special

Data Entries

Blank Combined

State Code

Federal/

553–662 663–722 723–746 747–748 749–750

(19) Payee “B” Record — Record Layout Positions 544–750 for Form 5498-MSA Field Position Field Title Length Description and Remarks 544–546 Blank 3 Enter blanks. 547 Medicare+ 1 Enter “1” (one) for Medicare+Choice MSA. Choice MSA Indicator

1 Enter “1” (one) for Medicare+Choice MSA.

548–662 Blank 115 Enter blanks. 663–722 Special Data Entries 60 This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank 26 Enter blanks. 749–750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record — Record Layout Positions 544–750

for Form 5498–MSA

Blank Medicare+ Choice MSA

Indicator

Blank Special Data

Entries

Blank Blank or

CR/LF

544–546 547 548–662 663–722 723–748 749–750

(20) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G Field Position Field Title Length Description and Remarks 544–546 Blank 3 Enter blanks. 547 Type of Wager Code 1 Required . Enter the applicable type of wager code from the table below: Code Category 1 Horse race track (or off-track betting of a horse track nature) 2 Dog race track (or off-track betting of a dog track nature) 3 Jai-alai 4 State-conducted lottery 5 Keno 6 Bingo 7 Slot machines 8 Any other type of gambling winnings

June 24, 2002 1274 2002–25 I.R.B.

(20) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G (Continued) Field Position Field Title Length Description and Remarks 548–555 Date Won 8 Required . Enter the date of the winning transaction in the format YYYYMMDD (e.g., January 5, 2002, would be 20020105). Do not enter hyphens or slashes . This is not the date the money was paid if paid after the date of the race (or game). 556–570 Transaction 15 Required . For state-conducted lotteries, enter the ticket or other identifying number. For keno, bingo, and slot machines, enter the ticket or card number (and color, if applicable), machine serial number, or any other information that will help identify the winning transaction. For all others, enter blanks. 571–575 Race 5 If applicable, enter the race (or game) relating to the winning ticket; otherwise, enter blanks. 576–580 Cashier 5 If applicable, enter the initials or number of the cashier making the winning payment; otherwise, enter blanks. 581–585 Window 5 If applicable, enter the window number or location of the person paying the winning payment; otherwise, enter blanks. 586–600 First ID 15 For other than state lotteries, enter the first identification number of the person receiving the winning payment; otherwise, enter blanks. 601–615 Second ID 15 For other than state lotteries, enter the second identification number of the person receiving the winnings; otherwise, enter blanks. 616–662 Blank 47 Enter blanks. 663–722 Special Data Entries 60 This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–734 State Income Tax 12 State income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

723–734 State Income Tax 12 State income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

735–746 Local Income Tax 12 Local income tax withheld is for the convenience of the filers. This Withheld information does not need to be reported to IRS. The payment

amount must be right-justified and unused positions must be zerofilled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries field. 747–748 Blank 2 Enter blanks. 749–750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record — Record Layout Positions 544–750 for Form W–2G

Blank Type of Wager Code

Date Won

Transaction Race Cashier Window First ID

544–546 547 548–555 556–570 571–575 576–580 581–585 586–600

Second ID Blank Special

Data Entries

State Income

Tax Withheld

Local Income

Tax Withheld

Blank Blank or CR/LF

601–615 616–662 663–722 723–734 735–746 747–748 749–750

2002–25 I.R.B. 1275 June 24, 2002

Sec. 7. End of Payer “C” Record — General Field Descriptions and Record Layout

.01 The “C” Record consists of the total number of payees and the totals of the payment amount fields filed for each payer and/or particular type of return. The “C” Record must follow the last “B” Record for each type of return for each payer.

.02 For each “A” Record and group of “B” Records on the file, there must be a corresponding “C” Record. .03 The End of Payer “C” Record is a fixed length of 750 positions. The control fields are each 18 positions in length.

Record Name: End of Payer “C” Record Field Position Field Title Length Description and Remarks 1 Record Type 1 Required . Enter “C”. 2–9 Number of Payees 8 Required . Enter the total number of “B” Records covered by the preceding “A” Record. Right-justify information and fill unused positions with zeros. 10–15 Blank 6 Enter blanks. 16–33 Control Total 1 18 Required. Accumulate totals of any payment amount fields in the

34–51 Control Total 2 18 “B” Records into the appropriate control total fields of the “C”

Record. Control totals must be right-justified and unused control

52–69 Control Total 3 18

total fields zero-filled. All control total fields are 18 positions in

70–87 Control Total 4 18 length.

88–105 Control Total 5 18

106–123 Control Total 6 18

124–141 Control Total 7 18

142–159 Control Total 8 18

160–177 Control Total 9 18

178–195 Control Total A 18

196–213 Control Total B 18

214–231 Control Total C 18

232–499 Blank 268 Enter blanks.

500–507 Record Sequence 8 Required . Enter the number of the record as it appears within your Number file. The record sequence number for the “T” Record will always be

“1” (one), since it is the first record on your file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e. 2, 3, 4, etc. Right-justify numbers with leading zeroes in the field. For example, the “T” Record sequence number would appear as “00000001” in the field. 508–748 Blank 241 Enter blanks.

749–750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.

End of Payer “C” Record — Record Layout

Record

Number

of Payees

Blank Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Type

Payees 1 2 3 4 5 6

1 2–9 10–15 16–33 34–51 52–69 70–87 88–105 106–123

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Blank Record Sequence

Total

7 8 9 A B C Number

124–141 142–159 160–177 178–195 196–213 214–231 232–499 500–507

June 24, 2002 1276 2002–25 I.R.B.

End of Payer “C” Record — Record Layout (Continued)

Blank Blank or CR/LF 508–748 749–750

Sec. 8. State Totals “K” Record — General Field Descriptions and Record Layout

.01 The State Totals “K” Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program, used only when state reporting approval has been granted.

.02 The “K” Record will contain the total number of payees and the total of the payment amount fields filed by a given payer for a given state. The “K” Record(s) must be written after the “C” Record for the related “A” Record. A file format diagram is located at the end of Part D.

.03 The “K” Record is a fixed length of 750 positions. The control total fields are each 18 positions in length. .04 In developing the “K” Record, for example, if a payer used Amount Codes 1, 3, and 6 in the “A” Record, the totals from the “B” Records coded for this state would appear in Control Totals 1, 3, and 6 of the “K” Record.

.05 There must be a separate “K” Record for each state being reported. .06 Refer to Part A, Sec. 13, for the requirements and conditions that must be met to file via this program.

State Totals “K” Record — Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,

1099-R, and 5498

Field Position Field Title Length Description and Remarks

1 Record Type 1 Required . Enter “K”.

2–9 Number of Payees 8 Required . Enter the total number of “B” Records being coded for this state. Right-justify information and fill unused positions with zeros.

10–15 Blank 6 Enter blanks.

16–33 Control Total 1 18 Required. Accumulate totals of any payment amount fields in the

34–51 Control Total 2 18 “B” Records for each state being reported into the appropriate con trol total fields of the appropriate “K” Record. Control totals must

52–69 Control Total 3 18

be right-justified and unused control total fields zero-filled. All

70–87 Control Total 4 18 control total fields are 18 positions in length.

88–105 Control Total 5 18

106–123 Control Total 6 18

124–141 Control Total 7 18 142–159 Control Total 8 18 160–177 Control Total 9 18 178–195 Control Total A 18 196–213 Control Total B 18

214–231 Control Total C 18 232–499 Blank 268 Enter blanks. 500–507 Record Sequence 8 Required . Enter the number of the record as it appears within your Number file. The record sequence number for the “T” Record will always be

2002–25 I.R.B. 1277 June 24, 2002

State Totals “K” Record — Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,

1099-R, and 5498 (Continued) Field Position Field Title Length Description and Remarks 707–724 State Income Tax 18 State income tax withheld Withheld Total Aggregate totals of the

707–724 State Income Tax 18 State income tax withheld total is for the convenience of the filers. Withheld Total Aggregate totals of the state income tax withheld field in the Payee

“B” Records; otherwise, enter blanks. 725–742 Local Income Tax 18 Local income tax withheld total is for the convenience of the filers. Withheld Total Aggregate totals of the local income tax withheld field in the Payee

725–742 Local Income Tax 18 Local income tax withheld total is for the convenience of the filers. Withheld Total Aggregate totals of the local income tax withheld field in the Payee

“B” Records; otherwise, enter blanks. 743–746 Blank 4 Enter blanks. 747–748 Combined Federal/State 2 Required . Enter the code assigned to the state which is to receive Code the information. (Refer to Part A, Sec. 13, Table l.)

747–748 Combined Federal/State 2 Required . Enter the code assigned to the state which is to receive Code the information. (Refer to Part A, Sec. 13, Table l.)

749–750 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.

State Totals “K” Record — Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,

1099-R, and 5498

Record

Number

of Payees

Blank Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Type

Payees 1 2 3 4 5 6

1 2–9 10–15 16–33 34–51 52–69 70–87 88–105 106–123

Control

Total

Control

Total

Control

Total

Control

Total

Control

Total

Blank Record Sequence

Number

Blanks

Total

124–141 142–159 160–177 178–195 196–213 214–231 232–499 500–507 508–706

State Income

Blank Combined

Blank or

CR/LF

Tax Withheld

Local Income

Total

Federal/

State Code

Total

707–724 725–742 743–746 747–748 749–750

Sec. 9. End of Transmission “F” Record — General Field Descriptions and Record Layout

.01 The End of Transmission “F” Record is a summary of the number of payers in the entire file. .02 The “F” Record is a fixed record length of 750 positions. .03 This record must be written after the last “C” Record (or last “K” Record, when applicable) of the entire file.

Record Name: End of Transmission “F” Record Field Position Field Title Length Description and Remarks

1 Record Type 1 Required . Enter “F”. 2–9 Number of “A” Records 8 Enter the total number of Payer “A” Records in the entire file (rightjustify and zero-fill) or enter all zeros.

10–30 Zero 21 Enter zeros. 31–49 Blank 19 Enter blanks. 50–57 Total Number Payees 8 Enter the total number of Payee “B” Records reported in the file. Right-justify information and fill unused positions with zeros. If you have entered this total in the “T” Record, you may leave this field blank.

June 24, 2002 1278 2002–25 I.R.B.

Record Name: End of Transmission “F” Record (Continued) Field Position Field Title Length Description and Remarks 58–499 Blank 442 Enter blanks. 500–507 Record Sequence 8 Required . Enter the number of the record as it appears within your Number file. The record sequence number for the “T” Record will always be

End of Transmission “F” Record — Record Layout

Record

Type

Number

of “A” Records

Zero Blank Total Number

of Payees

Blank Record Sequence

Number

Blank Blank or

CR/LF

1 2–9 10–30 31–49 50–57 58–499 500–507 508–748 749–750

2002–25 I.R.B. 1279 June 24, 2002

Part E. Extensions of Time and Waivers

Sec. 1. General — Extensions

.01 An extension of time to file may be requested for Forms 1098, 1099, 5498, 5498-MSA, W-2G, W-2 series, 8027 and 1042-S. .02 Form 8809, Request for Extension of Time To File Information Returns, should be submitted to IRS/MCC at the address listed in .08 of this section. This form may be used to request an extension of time to file information returns submitted on paper, electronically, or magnetically to the IRS. Use a separate Form 8809 for each method of filing information returns you intend to use, i.e. electronically and/or magnetically.

.03 To be considered, an extension request must be postmarked or transmitted by the due date of the returns; otherwise, the request will be denied. (See Part A, Sec. 9, for due dates.) If requesting an extension of time to file several types of forms, use one Form 8809; however, the Form 8809 or file must be postmarked no later than the earliest due date. For example, if requesting an extension of time to file both Forms 1099-INT and 5498, submit Form 8809 on or before February 28, 2003. ( See Note. )