Part 8
Publication 1281 — Backup Withholding for Missing and Incorrect Name/TINs (including instructions for reading tape cartridges and CD/DVD formats) · 2026-10-03 edition · updated 2026-10-04 · United States
INSTRUCTIONS FOR READING TAPE CARTRIDGES
General
A tape cartridge file will have the following characteristics:
a) 18 channel Standard Label/EBCDIC with: (a) odd parity and (b) a density of 1600 BPI.
b) Tape cartridges will be ½ -inch tape contained in plastic cartridges which are approximately 4-inches by 5
-inches by 1 -inch in dimension. Magnetic tape will be chromium dioxide particle based ½ -inch tape.
c) Tape cartridges are 3480 compatible (a) Contain 37,871 CPI
d) Tape thickness - 1.0 or 1.5 mils
Record Length
A tape will be blocked in groups of 20 records, subject to the following:
a) a record will be 208 tape positions,
b) all records except the Header and Trailer Labels will be blocked,
c) a block will be 4,160 tape positions, and
d) in the event of a short block (less than 20 records), all remaining positions will be filled in with 9s.
Tape Marking Conventions
Header Label:
a) Standard headers will be used. They will be marked VOL1, HDR1, HDR2. 2. The HDR1 record will contain
the Data Set Name “O4061211.” 3. This record will be 80 positions long.
Trailer Label:
a) Standard trailer labels will be used. They will begin with EOR1, EOR2, EOF1 or EOF2.
b) This label will be 80 positions long.
Tape Marks:
a) Tape marks are used to signify the physical end of the recording on the tape.
b) They follow the header label, and precede and follow the trailer label.
External Label:
A label marked with the Data Set Name “O4061211” will be put on the cartridge(s).
Backup Withholding For Missing and Incorrect Name/Tin(S) 31
INSTRUCTIONS FOR READING TAPE CARTRIDGES
PAYER “A” RECORD
| TAPE POSITION | FIELD TITLE | LENGTH | DESCRIPTION AND REMARKS |
|---|---|---|---|
| 1 | RECORD TYPE | 1 | An “a” will be entered |
| 2-16 | ACCESS KEY | 15 | Number used by the irs to group a payer’s information return transmittals. |
| 17-18 | SERVICE CENTER | 2 | Two digit service center codes: Brookhaven 19 Cincinnati 17 Memphis 49 Ogden 29 Philadelphia 28 |
| 19-27 | PAYER’S EIN | 9 | The nine digit number assigned by the irs. |
| 28-67 | PAYER’S NAME | 40 | Self-explanatory. |
| 68-75 | NUMBER OF DOCUMENTS |
8 | The number of information returns with missing and incorrect tins associated with this payer. It will be right justifed and zero flled. |
| 76-83 | BWH TIN STATUS 1 CNT | 8 | The number of documents sent to the payer with a bwh-tin-status-indequal to “1” (see payer “b” record). It will be right justifed and zero flled. |
| 84-91 | BWH TIN STATUS 2 CNT | 8 | The number of documents sent to the payer with a bwh-tin-status-ind equal to “2” (see payer “b” record). It will be right justifed and zero flled. |
| 92-99 | BWH TIN STATUS 3 CNT | 8 | The number of documents sent to the payer with a bwh-tin-status-ind equal to “3” (see payer “b” record). It will be right justifed and zero flled. |
| 100 | FILLER | 1 | Blank flled |
| 101-104 | TAX YEAR | 4 | Tax year documents were submitted |
| 105-208 | FILLER | 104 | Blank flled |
Backup Withholding For Missing and Incorrect Name/Tin(S) 32
INSTRUCTIONS FOR READING TAPE CARTRIDGES
PAYER “B” RECORD
| TAPE POSITION | FIELD TITLE | LENGTH | DESCRIPTION AND REMARKS |
|---|---|---|---|
| 1 | RECORD TYPE | 1 | A “b” will be entered |
| 2-10 | TIN | 9 | The payee’s tin |
| 11 | BWH TIN STATUS | 1 | “1” Missing tin “2” not currently issued tin “3” incorrect name/ |
| 12-16 | TCC | 5 | Transmitter control code |
| 17-18 | DOC TYPE | 2 | “10” = Form 1099-k “79” = form 1099-b “91” = form 1099-g “86” = form 1099-div “92” = form 1099-int “95” = form 1099-misc “96” = form 1099-oid “97” = form 1099-patr “71” = form 1099-nec |
| 19-38 | ACCOUNT NUMBER | 20 | Payee’s account number from payer |
| 39-78 | NAME LINE 1 | 40 | Payee’s name line 1 |
| 79-118 | NAME LINE 2 | 40 | Payee’s name line 2 |
| 119-158 | STREET ADDRESS | 40 | Payee’s street address |
| 159-188 | CITY | 30 | Payee’s city |
| 189-190 | STATE CODE | 2 | Payee’s state code |
| 191-195 | ZIP CODE | 5 | Payee’s zip code |
| 196 | TIN INDICATOR | 1 | “1” = Payer indicated ein “2” = Payer indicated ssn “0” = No tin indicated |
| 197-200 | PAYER OFFICE CODE | 4 | Alphanumeric |
| 201-208 | SEQUENCE NUMBER | 8 | Sequence number within payer |
Backup Withholding For Missing and Incorrect Name/Tin(S) 33
INSTRUCTIONS FOR READING TAPE CARTRIDGES
PAYER “C” RECORD
TAPE POSITION FIELD TITLE LENGTH DESCRIPTION AND REMARKS
1 RECORD TYPE 1 A “c” will be entered
Counts as described in positions 68-99 of the payer “a” record
34-208 FILLER 175 Blank filled
Backup Withholding For Missing and Incorrect Name/Tin(S) 34
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