☛ Note: If selecting the Replacement File Indicator in Position 49, Field Positions 48…

indicator may be selected for each Payer “A” Record.

June 24, 2002 1246 2002–25 I.R.B.

Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks 50 Correction File Indicator 1 Required for correction files only . Enter “1” (one) if this file is to correct information which was previously submitted to IRS/MCC, was processed, but contained erroneous information. Any information return which was inadvertently omitted from a file must be submitted as original. Otherwise, enter a blank. 51 Blank 1 Enter a blank. 52 Foreign Entity Indicator 1 Enter a “1” (one) if the payer is a foreign entity and income is paid by the foreign entity to a U. S. resident. Otherwise, enter a blank. 53–92 First Payer Name Line 40 Required . Enter the name of the payer whose TIN appears in positions 12–20 of the “A” Record. Any extraneous information must be deleted. Left-justify information, and fill unused positions with blanks. (Filers should not enter a transfer agent’s name in this field. Any transfer agent’s name should appear in the Second Payer Name Line Field.) 93–132 Second Payer Name 40 If the Transfer (or Paying) Agent Indicator (position 133) contains a Line “1” (one), this field must contain the name of the transfer (or pay ing) agent. If the indicator contains a “0” (zero), this field may contain either a continuation of the First Payer Name Line or blanks. Left-justify information and fill unused positions with blanks. 133 Transfer Agent Indicator 1 Required . Identifies the entity in the Second Payer Name Line Field. Code Meaning 1 The entity in the Second Payer Name Line Field is the transfer (or paying) agent. 0 (zero) The entity shown is not the transfer (or paying) agent (i.e., the Second Payer Name Line Field contains either a continuation of the First Payer Name Line Field or blanks). 134–173 Payer Shipping Address 40 Required . If the Transfer Agent Indicator in position 133 is a “1” (one), enter the shipping address of the transfer (or paying) agent. Otherwise, enter the actual shipping address of the payer. The street address should include number, street, apartment or suite number (or PO Box if mail is not delivered to street address). Left-justify information, and fill unused positions with blanks. For U.S. addresses, the payer city, state, and ZIP Code must be reported as a 40, 2, and 9 position field, respectively. Filers must adhere to the correct format for the payer city, state, and ZIP Code.

For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51 position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 52 must contain a “1” (one). 174–213 Payer City 40 Required . If the Transfer Agent Indicator in position 133 is a “1” (one), enter the city, town, or post office of the transfer agent. Otherwise, enter the city, town, or post office of the payer. Left-justify information, and fill unused positions with blanks. Do not enter state and ZIP Code information in this field. 214–215 Payer State 2 Required . Enter the valid U.S. Postal Service state abbreviations. Refer to the chart of valid state abbreviations in Part A, Sec.15.

2002–25 I.R.B. 1247 June 24, 2002

Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks 216–224 Payer ZIP Code 9 Required . Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left-justify information and fill the unused positions with blanks. For foreign countries, alpha characters are acceptable as long as the filer has entered a “1” (one) in the Foreign Entity Indicator, located in Field Position 52 of the “A” Record. 225–239 Payer Number & Exten- 15 Enter the payer’s phone number and extension. sion

15 Enter the payer’s phone number and extension.

240–499 Blank 260 Enter blanks. 500–507 Record Sequence 8 Required . Number file. The

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 there- after, 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.

Sec. 5. Payer “A” Record — Record Layout

Record

Type

Payment

Year

Blank Payer

TIN

Payer Name

Control

Last Filing

Indicator

1 2–5 6–11 12–20 21–24 25

Combined Federal/State

Filer

Type

of Return

Amount

Codes

Blank Original

File Indicator

Replacement

File Indicator

Correction

File Indicator

26 27 28–39 40–47 48 49 50

Blank Foreign

Entity Indicator

First Payer Name

Line

Second Payer Name

Line

Transfer

Agent Indicator

Payer Shipping

Address

51 52 53–92 93–132 133 134–173

Payer Phone Number and

Extension

Payer

City

Payer

State

Payer

ZIP Code

Blank

Record Sequence

Number

Blank

Blank or

CR/LF

174–213 214–215 216–224 225–239 240–499 500–507 508–748 749–750

Sec. 6. Payee “B” Record — General Field Descriptions and Record Layouts

.01 The “B” Record contains the payment information from the information returns. The record layout for field positions 1 through 543 is the same for all types of returns. Field positions 544 through 750 vary for each type of return to accommodate special fields for individual forms. In the “B” Record, the filer must allow for all twelve Payment Amount Fields. For those fields not used, enter “0s” (zeros).

June 24, 2002 1248 2002–25 I.R.B.

.02 The following specifications include a field in the payee records called “Name Control” in which the first four characters of the payee’s surname are to be entered by the filer;

(a) If filers are unable to determine the first four characters of the surname, the Name Control Field may be left blank. Com

pliance with the following will facilitate IRS computer programs in identifying the correct name control:

(1) The surname of the payee whose TIN is shown in the “B” Record should always appear first. If, however, the records

have been developed using the first name first, the filer must leave a blank space between the first and last names. (2) In the case of multiple payees, only the surname of the payee whose TIN (SSN, EIN, ITIN, or ATIN) is shown in the

“B” Record must be present in the First Payee Name Line. Surnames of any other payees may be entered in the Second Payee Name Line. .03 For all fields marked “Required”, the transmitter must provide the information described under “Description and Remarks”. For those fields not marked “Required”, the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length.

.04 All records must be a fixed length of 750 positions. .05 A field is also provided in these specifications for Special Data Entries. This field may be used to record information required by state or local governments, or for the personal use of the filer. IRS does not use the data provided in the Special Data Entries Field; therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer’s option to use the Special Data Entry Field.

.06 Following the Special Data Entries Field in the “B” Record, payment fields have been allocated for State Income Tax Withheld and Local Income Tax Withheld. These fields are for the convenience of the filers. The information will not be used by IRS/ MCC.

.07 Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A, Sec. 13, to participate in this program.

.08 All alpha characters in the “B” Record must be uppercase. .09 Do not use decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numerics.

Record Name: Payee “B” Record

Field Position Field Title Length Description and Remarks

1 Record Type 1 Required . Enter “B”.

2–5 Payment Year

6 Corrected Return Indicator ( See Note. )

4 Required . Enter “2002” (unless reporting prior year data; report the year which applies [2000, 2001, etc.]).

1 Required for corrections only . Indicates a corrected return.

Code Definition G If this is a one-transaction correction or the first of a two-transaction correction.

C If this is the second transaction of a twotransaction correction. Blank If this is not a return being submitted to correct information already processed by IRS.