Part 9 — Publication 1281 — Backup Withholding

CD/DVD Information

If you have 250 to 100,000 incorrect payee “B” records, your data will be on a CD. If you have over 100,000 payee “B” records then your data will be delivered on a DVD. Please make sure you have the correct type of reader. Many older readers only read CDs.

The enclosed CD/DVD is encrypted. You should be able to read it by putting it into a CD/DVD reader on your computer. If you have the “Auto-Run” feature turned on, the system should bring up a pop-up window asking you to: Please contact the IRS at 1-866-455-7438 to receive your encryption key. International callers may dial 304-263-8700. Have the following information available when calling: TIN, company name, primary or secondary contact and self assigned PIN number. This encryption key will be needed to unlock your CD/DVD.

If you do not have “Auto-Run” turned on, you won’t see the pop-up window. Contact the IRS at 1-866-455- 7438 to receive your encryption key. International callers may dial 304-263-8700. Please have the following information available when calling: TIN, company name, primary or secondary contact and self assigned PIN number. You should have filled out Form 10301 and returned it to the IRS. This form tells the IRS the self selected PIN that you would like to use.

When you view the CD/DVD there should be one file named “UDnnnn”**. This file will be an .exe file. When you double-click on the file a box will open asking for your encryption key. Put in your encryption key, click “OK” the next screen will ask you to browse the folder tree and select to where you want to extract the files. Click on “OK” and the files are extracted. Please make sure to keep tax data secure.

On the CD/DVD please find the files described below:

I40642.UAnnnn ** is the Payer A-Record file. 114 Characters.

I40642.UBnnnn ** is all the Incorrect Payee B-Records. Each 222 Characters.

I40642.UCnnnn ** is the Payer C-Record file. 37 Characters.

A Copy of Publication 1281. ** nnnn is the CD/DVD transmittal number.

Each file record layout is described below.

These files are .txt files; So if you read them with Note Pad, word processing software, etc. you will see the Pipe Codes “|” as separate characters between each field. If you open the file with Excel, you can read it as a delimited file set the delimiters as pipes “|”. You then will see the file laid out without the Pipe Codes “|”, just like Cartridges of past years. Be careful to set or convert fields to text so that leading zeros are not truncated or blanked out.

The IRS hopes this new delivery method meets most of your requests to move away from the tape cartridges.

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CD/DVD Information

PAYER “A” RECORD

POSITION	FIELD TITLE	LENGTH	DESCRIPTION AND REMARKS
1	RECORD TYPE	1	An “a” will be entered
2	PIPE CODE	1	“	”
3-17	ACCESS KEY	15	Number used by the irs to group a payer’s information return transmittal
18	PIPE CODE	1	“	”
19-20	SERVICE CAMPUS	2	Two digit service campus code Brookhaven=19 Cincinnati = 17 Memphis = 49 Ogden = 29 Philadelphia = 28
21	PIPE CODE	1	“	”
22-30	PAYER’S TIN	9	The nine digit number assigned by the irs
31	PIPE CODE	1	“	”
32-71	PAYER’S NAME	40	Self-explanatory
72	PIPE CODE	1	“	”
73-80	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
81	PIPE CODE	1	“	”
82-89	BWH TIN STATUS 1 CNT	8	The number of documents sent to the payer with a bwh-tin-status-ind equal to “1” (see payer “b” record). It will be right justifed and zero flled
90	PIPE CODE	1	“	”
91-98	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.

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CD/DVD Information

POSITION FIELD TITLE LENGTH DESCRIPTION AND REMARKS

99 PIPE CODE 1 “|”

100-107 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 justified and zero filled.

108 PIPE CODE 1 “|”

109 FILLER 1 BLANK FILLED

110 PIPE CODE 1 “|”

111-114 TAX YEAR 4 TAX YEAR DOCUMENTS WERE SUBMITTED

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CD/DVD Information

PAYER “B” RECORD

TAPE POSITION FIELD TITLE LENGTH DESCRIPTION AND REMARKS

1 RECORD TYPE 1 A “b” will be entered

2 PIPE CODE 1 “|”

3-11 TIN 9 The payee’s tin

12 PIPE CODE 1 “|”

“1” Missing tin “2” not currently issued “3” incorrect name/tin

14 PIPE CODE 1 “|”

15-19 TCC 5 Transmitter control code

20 PIPE CODE 1 “|”

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CD/DVD Information

TAPE POSITION	FIELD TITLE	LENGTH	DESCRIPTION AND REMARKS
21-22	DOC TYPE	2	“02” = Form 1042-s “10” = Form 1099-k “21” = Form w-2 “27” = Form 5498s “28” = Form 5498s “31” = Form 1099-q “32” = Form w2-g “71” = Form 1099-h (through tax year 2019) “71” = Form 1099-nec (tax year 2020 and later) “72” = Form 5498-esa “73” = Form 1099-cap “75” = Form 1099-s “79” = Form 1099-b “80” = Form 1099-a “81” = Form 1098 “83” = Form 1098-t “84” = Form 1098-e “85” = Form 1099-c “86” = Form 1099-g “91” = Form 1099-div “92” = Form 1099-int “93” = Form 1099-ltc “94” = Form 1099-sa “95” = Form 1099-misc “96” = Form 1099-oid “97” = Form 1099-patr “98” = Form 1099-r
23	PIPE CODE	1	“	”
24-43	ACCOUNT NUMBER	20	Payee’s account number from payer
44	PIPE CODE	1	“	”
45-84	NAME LINE	40	Payee’s name line 1
85	PIPE CODE	1	“	”
86-125	NAME LINE	40	Payee’s name line 2

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CD/DVD Information

TAPE POSITION	FIELD TITLE	LENGTH	DESCRIPTION AND REMARKS
126	PIPE CODE	1	“	”
127-166	STR. ADDRESS	40	Payee’s street address
167	PIPE CODE	1	“	”
168-197	CITY	30	Payee’s city
198	PIPE CODE	1	“	”
199-200	STATE CODE	2	Payee’s state code
201	PIPE CODE	1	“	”
202-206	ZIP CODE	5	Payee’s zip code
207	PIPE CODE	1	“	”
208	TIN INDICATOR	1	“1” = Payer indicated ein “2” = payer indicated ssn “0” = no tin indicated
209	PIPE CODE	1	“	”
210-213	PAYER OFFICE CODE	4	Blank flled
214	PIPE CODE	1	“	”
215-222	SEQUENCE	8	Number of the record as it appeared in your fle

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CD/DVD Information

PAYER “C” RECORD

POSITION	FIELD TITLE	LENGTH	DESCRIPTION AND REMARKS
1	RECORD TYPE	1	A “c” will be entered
2	PIPE CODE	1	“	”
3-10	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
11	PIPE CODE	1	“	”
12-19	BWH TIN STATUS 1 CNT	8	The number of documents sent to the payer with a bwh-tin-status-ind equal to “1” (see payer “b” record). It will be right justifed and zero flled
20	PIPE CODE	1	“	”
21-28	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
29	PIPE CODE	1	“	”
30-37	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.

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