Part III. Administrative, Procedural, and Miscellaneous
SEC. 7. PAYEE ‘‘B’’ RECORD—RECORD LAYOUTS FOR SECTORS 1 THROUGH 4 OF FORMS 1098, 1099–
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
DIV, 1099–G, 1099–INT, 1099–MISC, 1099–PATR, 1099–R, 5498 AND SECTORS 1 THROUGH 3 OF FORMS 1099–A, 1099–B, 1099–C, 1099–OID, 1099–S, AND W–2G.
SECTOR 1
RECORD SEQUENCE
RECORD
TYPE
PAYMENT
YEAR
SPECIFIC/ DISTRIBUTION
DOCUMENT
CODE
2ND TIN NOTICE (OPTIONAL)
1 2 3–4 5–6 7
CORRECTED
RETURN INDICATOR
TAXPAYER IDENTIFICATION
NUMBER*
NAME CONTROL*
DIRECT
SALES INDICATOR
BLANK
TYPE
OF TIN*
8 9–12 13 14 15 16–24
PAYER’S ACCOUNT NUMBER
FOR PAYEE*
TOTAL DISTRIBUTION
INDICATOR
IRA/SEP INDICATOR
PERCENTAGE
OF TOTAL DISTRIBUTION
25–44 45 46–47 48
TAXABLE AMT NOT DETERMINED
INDICATOR
PAYMENT BLANK AMOUNT 1
PAYMENT AMOUNT 2
PAYMENT AMOUNT 3
PAYMENT AMOUNT 4
49 50–51 52–61 62–71 72–81 82–91
PAYMENT AMOUNT 5
PAYMENT AMOUNT 6
PAYMENT BLANK AMOUNT 7
92–101 102–111 112–121 122–128
1995–2 C.B. 347
RECORD NAME: PAYEE ‘‘B’’ RECORD—Continued
SECTOR 2
RECORD SEQUENCE
RECORD
TYPE
PAYMENT AMOUNT 8
PAYMENT BLANK AMOUNT 9
FOREIGN COUNTRY INDICATOR
1 2 3–12 13–22 23–42 43
FIRST PAYEE NAME
LINE*
SECOND PAYEE NAME
LINE*
BLANK
44–83 84–123 124–128
SECTOR 3
RECORD SEQUENCE
RECORD
TYPE
PAYEE MAILING ADDRESS
PAYEE
CITY
PAYEE
STATE
PAYEE BLANK ZIP CODE
1 2 3–42 43–71 72–73 74–82 83–128
SECTOR 4 (See Note)
LOCAL INCOME
TAX WITHHELD
(FORM 1099–R
ONLY)
STATE INCOME TAX WITHHELD
(FORM 1099–R
ONLY)
RECORD SEQUENCE
RECORD
TYPE
SPECIAL
DATA ENTRIES
1 2 3–49 50–59 60–69
COMBINED FEDERAL/STATE
CODE
BLANKS
70–71 72–128
Note: See Part E, Secs. 8, 9, 10, 11, 12 and 13 for the Record Layouts for Sector 4 of Forms 1099–A, 1099–B, 1099–C, 1099–OID, 1099–S, and W–2G.
- When filing Form 1098, Mortgage Interest Statement, the ‘‘B’’ Record will reflect the individual paying the interest (the borrower/payer of record) and the amount paid.
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