Publication 1187›Table of Contents
Part C Record Format Specifications and Record Layouts ................................ 41
0925 Publ 1187 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
File Format Diagram ................................................................................................................................................ 43
Sec. 1 Record Format .............................................................................................................................................. 44
Valid Characters ................................................................................................................................................... 44
Sec. 2 Transmitter “T” Record ................................................................................................................................ 44
General Field Descriptions .................................................................................................................................... 44
Sec. 3 Withholding Agent “W” Record .................................................................................................................. 47
General Field Descriptions .................................................................................................................................... 47
Sec. 4 Recipient “Q” Record ................................................................................................................................... 53
General Field Descriptions .................................................................................................................................... 53
For circumstances in which more than one Recipient “Q” Record would be required: ......................................... 54
Sec. 5 Reconciliation “C” Record ........................................................................................................................... 68
General Field Descriptions .................................................................................................................................... 68
Sec. 6 End of Transmission “F” Record ................................................................................................................ 70
General Field Descriptions .................................................................................................................................... 70
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