☛ Note: This data is — Internal Revenue Bulletin 2002-25

enter “P” in field position 6 of the Transmitter “T” Record. 552–662 Blank 111 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. You may enter your routing and transit number (RTN) here. If this field is not utilized, enter blanks.

723–734 State Income Tax Withheld

735–746 Local Income Tax Withheld

747–748 Combined Federal/State Code

12 State 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 state tax withheld, this field may be used as a continuation of the Special Data Entries Field.

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.

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

for Form 1099-G

Blank Trade or Business

Tax Year

of Refund

Blank Special

Data Entries

Indicator

State Income

Refund Entries Tax

Withheld 544–546 547 548–551 552–662 663–722 723–734

Local Income

Tax Withheld

Combined

State Code

Blank or CR/LF

Federal/

735–746 747–748 749–750

2002–25 I.R.B. 1261 June 24, 2002

(9) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-INT Field Position Field Title Length Description and Remarks 544 Second TIN Notice 1 Enter “2” to indicate notification by IRS twice (Optional) years that the payee provided an incorrect

544 Second TIN Notice 1 Enter “2” to indicate notification by IRS twice within three calendar (Optional) years that the payee provided an incorrect name and/or TIN combi nation; otherwise, enter a blank. 545–546 Blank 2 Enter blanks. 547–586 Foreign Country or U.S. 40 Enter the name of the foreign country or U.S. possession to which Possession the withheld foreign tax (Amount Code 6) applies. Otherwise, enter

547–586 Foreign Country or U.S. 40 Enter the name of the foreign country or U.S. possession to which Possession the withheld foreign tax (Amount Code 6) applies. Otherwise, enter

blanks. 587–662 Blank 76 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. You may enter your routing and transit number (RTN) here. 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

735–746 Local Income Tax Withheld

747–748 Combined Federal/State Code

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

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

for Form 1099-INT

Second

Blank Special

TIN Notice (Optional)

Blank Foreign Country

or U.S. Possession

State Income

Notice or U.S. Entries Tax

Possession Withheld

544 545–546 547–586 587–662 663–722 723–734

Data Entries

Local Income

Tax Withheld

Combined

State Code

Blank or CR/LF

Federal/

735–746 747–748 749–750

(10) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC Field Position Field Title Length Description and Remarks

544–546 Blank 3 Enter blanks. 547 Type of Payment 1 Enter the appropriate indicator from the following table; otherwise, Indicator enter blanks.

June 24, 2002 1262 2002–25 I.R.B.

(10) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC (Continued) Field Position Field Title Length Description and Remarks Indicator Usage

1 Per diem 2 Reimbursed amount 548–556 Social Security Number 9 Required . Enter the Social Security Number of the insured. of Insured

557–596 Name of Insured 40 Required . Enter the name of the insured. 597–636 Address of Insured 40 Required . Enter the address of the insured. 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. This field must not contain any data other than payee’s address. For U.S. addresses, the payee 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 insured’s city, state, and ZIP Code .

For foreign addresses, filers may use the insured’s 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 Country Indicator in position 247 must contain a “1” (one).

637–676 City of Insured 40 Required . Enter the city, town, or post office. Left-justify information and fill the unused positions with blanks. Enter APO or FPO, if applicable. Do not enter state and ZIP Code information in this field.

677–678 State of Insured 2 Required . Enter the valid U.S. Postal Service state abbreviations for states or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 15.

679–687 ZIP Code of Insured 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 Country Indicator, located in position 247 of the “B” Record.

688 Status of Illness Indicator (Optional)

1 Enter the appropriate code from the table below to indicate the status of the illness of the insured; otherwise, enter blank:

Indicator Usage 1 Chronically ill

2 Terminally ill 689–696 Date Certified 8 Enter the latest date of (Optional) insured’s illness. The

689–696 Date Certified 8 Enter the latest date of a doctor’s certification of the status of the (Optional) insured’s illness. The format of the date is YYYYMMDD (e.g.,

January 5, 2002, would be 20020105). Do not enter hyphens or slashes. 697 Qualified Contract 1 Enter a “1” (one) if benefits were from a qualified long-term care (Optional) insurance contract; otherwise, enter blank.

697 Qualified Contract 1 Enter a “1” (one) if benefits were from a qualified long-term care (Optional) insurance contract; otherwise, enter blank.

698–722 Blank 25 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

735–746 Local Income Tax Withheld

2002–25 I.R.B. 1263 June 24, 2002

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

for Form 1099-LTC

State of

Insured

ZIP Code

Name of

Insured

City of Insured

Blank Type of Payment Indicator

SSN of Insured

Payment Insured Insured of Insured Insured of Indicator Insured Insured

544–546 547 548–556 557–596 597–636 637–676 677–678 679–687

Address

of Insured

Status of

Illness Indicator (Optional)

Date Certified (Optional)

Qualified

Contract Indicator (Optional)

Blank State Income

Tax Withheld

(Optional) Indicator Tax Tax

(Optional) Withheld Withheld

688 689–696 697 698–722 723–734 735–746

Local Income

Blank Blank

or CR/LF 747–748 749–750

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

Field Position Field Title Length Description and Remarks

544 Second TIN Notice (Optional)

1 Enter “2” to indicate notification by IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination; otherwise, enter a blank.

545–546 Blank 2 Enter blanks.

547 Direct Sales Indicator ( See Note. )

1 Enter a “1” (one) to indicate sales of $5,000 or more of consumer products to a person on a buy-sell, deposit-commission, or any other commission basis for resale anywhere other than in a permanent retail establishment. Otherwise, enter a blank.