Part 7 — Publication 1281 — Backup Withholding

NAME COMPRESSION SPECIFICATIONS FOR “B” NOTICE TAPE CARTRIDGES

Use the following information to standardize the entity information on your computer program/system so that it is the same as the entity information on the “B” Notice cartridges we send to you:

Payee Name Line 1

Blank out or eliminate all special characters on this line except ampersands (&), dashes (-) and commas (,).
For each position on this line, if a character is not an alpha, numeric, blank, ampersand, dash, or comma,

change it to a blank. Exception: apostrophes (‘) should be eliminated (instead of being changed to a blank) i.e. O’Hanlon should be OHanlon

Payee Name Line 2

Blank out or eliminate all special characters on this line except ampersands, dashes, and percentage

symbols (%).

For each position on this line, if a character is not an alpha, numeric, blank, ampersand, dash, or

percentage symbol, change it to a blank. Exception: apostrophes should be eliminated (instead of being changed to a blank).

Street Address

Blank out all special characters on this line except ampersands, dashes, and percentage symbols.
For each position on this line, if a character is not an alpha, numeric, blank, ampersand, dash, or

percentage symbol, change it to a blank.

City

Blank out all special characters on this line except ampersands and dashes.
For each position on this line, if a character is not an alpha, numeric, blank, ampersand or dash, change it

to a blank.

Squeeze-and-Left Justify

We use this command to search for groups of leading blanks and intervening blanks in each payee entity line (payee name lines 1, 2, street address, and city) and remove them. It also left-justifies each line. Therefore,

For each entity line:

1. eliminate all leading blanks, 2) if two or more blanks in a row are followed by significant data, eliminate all but one blank and 3) blank fill trailing positions left on the line.

Foreign Addresses Forms 1099 filed on tape cartridge, or electronically, undergo the following processing. If the FOREIGN-COUNTRY-INDICATOR is equal to “1” THEN:

set the STATE CODE to “.” (Note: this code has two positions, the first is a period and the second is a

blank) and

set the ZIP code to “00000”.

Backup Withholding For Missing and Incorrect Name/Tin(S) 29