☛ Note: In-house programmer is defined as an employee or a hired contract programmer.…

in-house the following Vendor information fields are not required. 519–558 Vendor Name 40 Required . Enter the name of the company from whom you pur- chased your software. 559–598 Vendor Mailing Address 40 Required . Enter the mailing address. 599–638 Vendor City 40 Required . Enter the city, town, or post office. 639–640 Vendor State 2 Required . Enter the valid U.S. Postal Service state abbreviation. Refer to the chart of valid state codes in Part A, Sec. 15.

518

Vendor Indicator 1

June 24, 2002 1238 2002–25 I.R.B.

Record Name: Transmitter “T” Record (Continued) Field Position Field Title Length Description and Remarks 641–649 Vendor 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 unused positions with blanks. 650–689 Vendor Contact Name 40 Required . Enter the name of the person who can be contacted concerning any software questions. 690–704 Vendor Contact Phone 15 Required . Enter the telephone number of the person to contact Number & Extension concerning software questions. Omit hyphens. If no extension is

690–704 Vendor Contact Phone 15 Required . Enter the telephone number of the person to contact Number & Extension concerning software questions. Omit hyphens. If no extension is

available, left-justify information and fill unused positions with blanks. 705–739 Vendor Contact Email 35 Required . Enter the email address of the person to contact con_Address_ cerning software questions.

705–739 Vendor Contact Email 35 Required . Enter the email address of the person to contact con_Address_ cerning software questions.

740–748 Blank 9 Enter blanks. 749–750 Blank 2 Enter blanks, or carriage return/line feed characters (CR/LF).

Sec. 3. Transmitter “T” Record — Record Layout

Record

Type

Payment

Year

Prior Year

Data Indicator

Transmitter’s

TIN

Transmitter

Control

Code

Replacement

Alpha Character

Blank

1 2–5 6 7–15 16–20 21–22 23–27

Test File Indicator

Foreign

Entity Indicator

Transmitter

Name

Name (Continuation)

Transmitter

Company

Entity Name Name Name Name Indicator (Continuation) (Continuation)

28 29 30–69 70–109 110–149 150–189

Company

Name

Company

Mailing Address

Company

City

Company

State

Company

ZIP Code

Blank Total Number of Payees

Contact

Name

190–229 230–269 270–271 272–280 281–295 296–303 304–343

Contact

Phone Number &

Extension

File

Contact

Email Address

Cartridge Tape File

Indicator

File Name For a Replacement

Electronic

Blank Record Sequence

Number

Transmitter’s

Media Number

344–358 359–393 394–395 396–410 411–416 417–499 500–507

Blank Vendor Indicator

Vendor

Name

Vendor Mailing Address

Vendor

City

Vendor State

508–517 518 519–558 559–598 599–638 639–640

2002–25 I.R.B. 1239 June 24, 2002

Sec. 3. Transmitter “T” Record—Record Layout (Continued)

Vendor Contact

Email Address

Vendor ZIP

Code

Vendor Contact

Name

Vendor Contact

Phone Number &

Extension

Blank or Blank

CR/LF

641–649 650–689 690–704 705–739 740–748 749–750

Sec. 4. Payer “A” Record — General Field Descriptions

.01 The Payer “A” Record identifies the person making payments, a recipient of mortgage or student loan interest payments, an educational institution, a broker, a person reporting a real estate transaction, a barter exchange, a creditor, a trustee or issuer of any IRA or MSA plan, and a lender who acquires an interest in secured property or who has a reason to know that the property has been abandoned. The payer will be held responsible for the completeness, accuracy, and timely submission of electronic/magnetic files.

.02 The second record on the file must be an “A” Record. A transmitter may include Payee “B” Records for more than one payer in a file. However, each group of “B” Records must be preceded by an “A” Record and followed by an End of Payer “C” Record. A single file may contain different types of returns but the types of returns must not be intermingled. A separate “A” Record is required for each payer and each type of return being reported.

.03 The number of “A” Records depends on the number of payers and the different types of returns being reported. Do not submit separate “A” Records for each payment amount being reported. For example, if a payer is filing Form 1099-DIV to report Amount Codes 1, 2 and 3, all three amount codes should be reported under one “A” Record, not three separate “A” Records.

.04 The maximum number of “A” Records allowed on a file is 90,000. .05 All records must be a fixed length of 750 positions. .06 All alpha characters entered in the “A” Record must be upper-case. .07 For all fields marked “Required ”, the transmitter must provide the information described under Description and Remarks. For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated media position(s) and for the indicated length.

Record Name: Payer “A” Record Field Position Field Title Length Description and Remarks 1 Record Type 1 Required . Enter an “A”

Required . Enter “2002” (unless reporting prior year data; report 2–5 Payment Year 4 the year which applies [2000, 2001, etc.]). 6–11 Blank 6 Enter blanks. 12–20 Payer’s Taxpayer Identifi- 9 Required . Must be the valid nine-digit Taxpayer Identification cation Number(TIN) Number assigned to the payer. Do not enter blanks, hyphens, or

12–20 Payer’s Taxpayer Identifi- 9 Required . Must be the valid nine-digit Taxpayer Identification cation Number(TIN) Number assigned to the payer. Do not enter blanks, hyphens, or

alpha characters . All zeros, ones, twos, etc., will have the effect of an incorrect TIN.