☛ Note: C, G, and non-coded records must be reported using separate Payer “A” Records.…

for specific instructions on how to file corrected returns.

2002–25 I.R.B. 1249 June 24, 2002

Record Name: Payer “B” Record (Continued) Field Position Field Title Length Description and Remarks 7–10 Name Control 4 If determinable, enter the first four characters of the surname of the person whose TIN is being reported in positions 12–20 of the “B” Record; otherwise, enter blanks . This usually is the payee. If the name that corresponds to the TIN is not included in the first or second payee name line and the correct name control is not provided, a backup withholding notice may be generated for the record. Surnames of less than four characters should be left-justified, filling the unused positions with blanks. Special characters and imbedded blanks should be removed. In the case of a business, other than a sole proprietorship, use the first four significant characters of the business name. Disregard the word “the” when it is the first word of the name, unless there are only two words in the name. A dash (-) and an ampersand (&) are the only acceptable special characters. Surname prefixes are considered, e.g., for Van Elm, the name control would be VANE. For a sole proprietorship use the name of the owner to create the name control and report the owner’s name in positions 248 - 287, First Payer Name Line.