☛ Note: For foreign entities that are not required to have a TIN, this field must be…

However, the Foreign Entity Indicator, position 52 of the “A” Record, must be set to “1” (one).

21–24 Payer Name Control 4 The Payer Name Control can be obtained only from the mail label on the Package 1099 that is mailed to most payers each December. Package 1099 contains Form 7018-C, Order Blank for Forms, and the mail label on the package contains a four (4) character name control. If a Package 1099 has not been received, you can determine your name control using the following simple rules or you can leave the field blank. For a business, 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. Names of less than four (4) characters should be left-justified, filling the unused positions with blanks.

June 24, 2002 1240 2002–25 I.R.B.

Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks 25 Last Filing Indicator 1 Enter a “1” (one) if this is the last year this payer name and TIN will file information returns electronically, magnetically or on paper; otherwise, enter blank. 26 Combined Federal/State 1 Required for the Combined Federal/State Filing Program . Filer Enter “1” (one) if approved to participate in the Combined

Federal/State Filing Program; otherwise, enter blank. Refer to Part A, Sec. 13, for further information. 27 Type of Return 1 Required . Enter the appropriate code from the table below: Type of Return Code 1098 3 1098-E 2 1098-T 8 1099-A 4 1099-B B 1099-C 5 1099-DIV 1 1099-G F 1099-INT 6 1099-LTC T 1099-MISC A 1099-MSA M 1099-OID D 1099-PATR 7 1099-Q Q 1099-R 9 1099-S S 5498 L 5498-MSA K W-2G W 28–39 Amount Codes ( See Note ) 12 Required . Enter the appropriate amount codes for the type of return being reported. In most cases, the box numbers on paper information returns correspond with the amount codes used to file electronically or magnetically. However, if discrepancies occur, this Revenue Procedure governs. Enter the amount codes in ascending sequence, left-justify, and fill unused positions with blanks.