SEC. 15. STATE TOTALS ‘‘K’’

RECORD—RECORD LAYOUT

.01 The State Totals ‘‘K’’ Record

348 1995–2 C.B.

consists of 2 sectors of 128 positions each. The Control Total Fields are each 15 positions in length. .02 The ‘‘K’’ Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program. Use only when state reporting approval has been granted.

.03 The ‘‘K’’ Record will contain the total number of payees and the totals of the Payment Amount Fields filed for a given payer for a given state. The ‘‘K’’ Record(s) must be written after the ‘‘C’’ Record for the related ‘‘A’’ Record.

.04 In developing the ‘‘K’’ Record, for example, if a payer used Amount

Codes 1, 3, and 6 in the ‘‘A’’ Record, the totals from the ‘‘B’’ Records coded for this state will appear in Control Totals 1, 3, and 6 of the ‘‘K’’ Record.

.05 There must be a separate ‘‘K’’ Record for each state being reported.

.06 Refer to Part A, Sec. 16 for the requirements and conditions that must be met to file via this program.

.07 Control total fields have been added for the accumulated totals of state and local withholding fields from the ‘‘B’’ Records for Form 1099–R only for each state being reported.

RECORD NAME: STATE TOTALS ‘‘K’’ RECORD

SECTOR 1

Diskette Position Field Title Length Description and Remarks

1 Record Sequence 1 Required . Enter a ‘‘1’’ (one) to sequence the sectors making up a payer record.

2 Record Type 1 Required . Enter ‘‘K’’

3–8 Number of Payees 6 Required . Enter the total number of ‘‘B’’ Records being coded for this state. Right justify and zero fill.

9–11 Blank 3 Enter blanks

Required . Accumulate totals of any payment amount fields in the ‘‘B’’ Records for each state being reported, into the appropriate control total fields of the appropriate ‘‘K’’ Record. Control totals must be right-justified and unused control total fields zero–filled . All control total fields are 15 positions in length.

12–26 Control 15 Total 1 27–41 Control 15 Total 2 42–56 Control 15 Total 3 57–71 Control 15 Total 4 72–86 Control 15 Total 5 87–101 Control 15 Total 6 102–116 Control 15 Total 7

117–128 Blank 12 Enter blanks

SECTOR 2

1 Record Sequence 1 Required . Enter a ‘‘2’’ to sequence the sectors making up a payer record.

2 Record Type 1 Required . Enter ‘‘K’’

3–17 Control 15 Total 8 18–32 Control 15 Total 9

33–95 Blank 94 Enter blanks

96–110 State Income Tax withheld (Form 1099–R only)

111–126 Local Income Tax Wihheld (Form 1099–R only)

127–128 Combined Federal/State Code

10 State income tax withheld is for the convenience of the filer. This information does not need to be reported to IRS. Payment amount must be right justified and unused positions must be zero-filled. If not reporting Form 1099–R, this field may be used as a continuation of the Special Data Entries field.

10 Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. Payment amount must be right justified and unused positions must be zero-filled. If not reporting Form 1099–R, this field may be used as a continuation of the Special Data Entries field.

2 Required . Enter the code assigned to the state which is to receive the information. (Refer to Part A, Sec. 16, Table 1.)

1995–2 C.B. 349

END OF PAYER ‘‘K’’ RECORD—RECORD LAYOUT

SECTOR 1

RECORD SEQUENCE

RECORD

TYPE

NUMBER

OF PAYEES

CONTROL BLANK

TOTAL 1

CONTROL

TOTAL 2

1 2 3–8 9–11 12–26 27–41

CONTROL

TOTAL 3

CONTROL

TOTAL 4

CONTROL

TOTAL 5

CONTROL

TOTAL 6

CONTROL

BLANK TOTAL 7

42–56 57–71 72–86 87–101 102–116 117–128

SECTOR 2

RECORD SEQUENCE

RECORD

TYPE

CONTROL

TOTAL 8

CONTROL

BLANK TOTAL 9

1 2 3–17 18–32 33–95

CONTROL TOTAL

STATE INCOME TAX WITHHELD

(FORM 1099–R

ONLY)

CONTROL TOTAL

LOCAL INCOME

TAX WITHHELD

(FORM 1099–R

ONLY)

COMBINED FEDERAL/STATE

CODE

96–110 111–126 127–128

PART F CHANGES

Changes to Part F, Double Density (8-inch) Diskette Specifications found in Part F, Sec. 6, Sector 2, Sec. 7 and Sec. 15 follow.