SEC. 15. STATE TOTALS ‘‘K’’

RECORD—RECORD LAYOUT

.01 The State Totals ‘‘K’’ Record 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 fill unused positions with zeros.

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 7 117–131 Control 15 Total 8 132–146 Control 15 Total 9

147–224 Blank 78 Enter blanks.

225–239 Control Total State Income Tax Withheld (Form 1099–R only)

240–254 Control Total Local Income Tax Withheld (Form 1099–R only)

15 Accumulate totals of the state income tax withheld field in the Payee ‘‘B’’ Record. Otherwise, enter blanks.

15 Accumulate totals of the local income tax withheld field in the Payee ‘‘B’’ Record. Otherwise, enter blanks.

1995–2 C.B. 353

RECORD NAME: STATE TOTALS ‘‘K’’ RECORD—Continued

SECTOR 1 (Continued)

Diskette Position Field Title Length Description and Remarks

255–256 Combined 2 Required. Enter the code assigned to the state which is to receive the Federal/State Code information. (Refer to Part A, Sec. 16, Table 1.)

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

TOTAL 7

CONTROL

TOTAL 8

42–56 57–71 72–86 87–101 102–116 117–131

CONTROL TOTAL

LOCAL INCOME

TAX WITHHELD

(FORM 1099–R

ONLY)

CONTROL

BLANK TOTAL 9

CONTROL TOTAL

STATE INCOME TAX WITHHELD

(FORM 1099–R

ONLY)

COMBINED

FEDERAL/

STATE

CODE

132–146 147–224 225–239 240–254 255–256

26 CFR 601.602: Forms and instructions. (Also Part I, Sections 408, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P; 1.408–5, 1.408–7, 1.6041–1, 7.6041–1, 1.6042– 2, 1.6042–4, 1.6044–2, 1.6044–5, 1.6045–1, 1.6045–2, 1.6045–4, 5f.6045–1, 1.6047–1, 1.6049–4, 1.6049–6, 1.6049–7, 1.6050A–1, 1.6050B–1, 1.6050D–1, 1.6050E–1, 1.6050H–1, 1.6050H–2, 1.6050J–1T,1.6050P–1T.)

Rev. Proc. 95–30

CONTENTS

PART A. GENERAL