Part III. Administrative, Procedural, and Miscellaneous
SEC. 6. PAYEE ‘‘B’’ RECORD—FIELD DESCRIPTIONS
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
SECTOR 4
The following field descriptions describe the record positions for Sector 4 of the ‘‘B’’ Record for Forms 1098, 1099–DIV, 1099–G, 1099–INT, 1099–MISC, 1099–PATR, 1099–R, and 5498. If a payer is not a Combined Federal/State Payer, or if they are not utilizing the Special Data Entries Field, Sector 4 can be eliminated for all ‘‘B’’ Records except Forms 1099–A, 1099–B, 1099–C, 1099–OID, 1099–S, and W–2G. See Part E, Secs. 8, 9, 10, 11, 12 and 13 for the field descriptions for Section 4 of Forms 1099–A, 1099–B, 1099–C, 1099–OID, 1099–S and W–2G.
RECORD NAME: PAYEE ‘‘B’’ RECORD—Continued
Diskette Position Field Title Length Description and Remarks
1 Record Sequence 1 Required . Enter a ‘‘4’’ to sequence the sectors making up a payee record.
2 Record Type 1 Required . Enter ‘‘B.’’
3–49 Special Data Entries
346 1995–2 C.B.
47 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. If this field is not utilized, enter blanks .
RECORD NAME: PAYEE ‘‘B’’ RECORD—Continued
SECTOR 4 (Continued)
Diskette Position Field Title Length Description and Remarks
50–59 State Income Tax Withheld (Form 1099–R 0nly)
60–69 Local Income Tax Withheld (Form 1099–R only)
70–71 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 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. 16, Table 1. For those payers or states not participating in this program or for forms not valid for state reporting, enter blanks .
72–128 Blank 57 Enter blanks
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