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Introduction

Section 1. General

Internal Revenue Bulletin 2002-25 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 2. Transmitter “T” Record - General Field Descriptions Section 3. Transmitter “T” Record - Record Layout Section 4. Payer “A” Record - General Field Descriptions Section 5. Payer “A” Record - Record Layout Section 6. Payee “B” Record - General Field Descriptions and Record Layouts (l) Payee “B” Record - Record Layout Positions 544–750 for Forms 1098 (2) Payee “B” Record - Record Layout Positions 544–750 for Form 1098–E (3) Payee “B” Record - Record Layout Positions 544–750 for Form 1098–T

June 24, 2002 1206 2002–25 I.R.B.

(4) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–A (5) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–B (6) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–C (7) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–DIV (8) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–G (9) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–INT (10) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–LTC (11) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–MISC (12) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–MSA (13) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–OID (14) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–PATR (15) Payee “B” Record — Record Layout Positions 544–750 for Form 1099–Q (16) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–R (17) Payee “B” Record - Record Layout Positions 544–750 for Form 1099–S (18) Payee “B” Record - Record Layout Positions 544–750 for Form 5498 (19) Payee “B” Record - Record Layout Positions 544–750 for Form 5498–MSA (20) Payee “B” Record - Record Layout Positions 544–750 for Form W–2G Section 7. End of Payer “C” Record - General Field Descriptions and Record Layout Section 8. State Totals “K” Record - General Field Descriptions and Record Layout Section 9. End of Transmission “F” Record - General Field Descriptions and Record Layout Section 10. File Layout Diagram

Part E. Extensions of Time and Waivers

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▸Contents — Internal Revenue Bulletin 2002-25
Internal Revenue Bulletin 2002-25

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