SEC. 9. STATE TOTALS ‘‘K’’

RECORD—RECORD LAYOUT

.01 The State Totals ‘‘K’’ record is a fixed record length of 420 positions . 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, used 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 by 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

Field Position Field Title Length Description

1 Record Type 1 Required. Enter ‘‘K’’

2–7 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.

8–10 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.

11–25 Control 15 Total 1 26–40 Control 15 Total 2 41–55 Control 15 Total 3 56–70 Control 15 Total 4 71–85 Control 15 Total 5 86–100 Control 15 Total 6 101–115 Control 15 Total 7 116–130 Control 15 Total 8 131–145 Control 15 Total 9

146–386 Blank 241 Reserved for IRS use. Enter blanks.

387–401 Control Total State 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.

1995–2 C.B. 345

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

Field Position Field Title Length Description

402–416 Control Total Local Income Tax Withheld (Form 1099–R only)

417–418 Combined Federal/State Code

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

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

419–420 Blank 2 Enter blanks or carriage return/line feed (cr/lf) characters.

STATE TOTALS ‘‘K’’ RECORD—RECORD LAYOUT

RECORD

TYPE

NUMBER OF

NUMBER OF CONTROL

BLANK PAYEES TOTAL 1

TOTAL 1

CONTROL

TOTAL 3

CONTROL

TOTAL 2

1 2–7 8–10 11–25 26–40 41–55

CONTROL

TOTAL 4

CONTROL

TOTAL 5

CONTROL

TOTAL 6

CONTROL

TOTAL 7

CONTROL

TOTAL 8

CONTROL

TOTAL 9

56–70 71–85 86–100 101–115 116–130 131–145

CONTROL TOTAL

LOCAL INCOME

TAX WITHHELD

(FORM 1099–R

ONLY)

BLANK

BLANK

CONTROL TOTAL STATE INCOME TAX

WITHHELD (FORM

1099–R ONLY)

COMBINED

FEDERAL/

STATE

CODE

146–386 387–401 402–416 417–418 419–420

PART E CHANGES

Changes to Single Density (8-inch) Diskettes Specifications found in Part E, Sec. 6, Sector 4, Sec. 7, Sec. 14, and Sec. 15 follow.