us-irs-revenue-procedures-irb-2010-30-pdf•Internal Revenue Bulletin 2010-30 (PDF rendition): IRS Revenue Procedures
Internal Revenue Bulletin 2010-30 (PDF rendition): IRS Revenue Procedures
us-irs-revenue-procedures-irb-2010-30-pdfInternal Revenue Bulletin 2010-30 (PDF rendition): IRS Revenue ProceduresGuidance
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Bulletin No. 201 0-30 July 26, 2010 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. EMPLOYEE PLANS Notice 2010–52, page 88. Weighted average interest rate update; corporate bond indices; 30–year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in July 2010; the 24–month average segment rates; the funding transitional segment rates applicable for July 2010; and the minimum present value transitional rates for June 2010. EXEMPT ORGANIZATIONS Announcement 2010–47, page 173. The IRS has revoked its determination that Consumer Credit Management, Inc., of Farmington Hills, MI; Music Foundation of Hawaii of Honolulu, HI; Texas Air Classics, Inc., of Roanoke, TX; Vikings USA Bootheel 388 of Steedman, MO; Vikings USA Bootheel 404 of Russellville, MO; Vikings USA Bootheel 421 of Lee’s Summit, MO; Thorek Hospital & Medical Center of Chicago, IL; Wemgo Charitable Trust of Saranac Lake, NY; The Arks Youth Home, Inc., of East Chicago, IN; Creative Garden Preschool of Snohomish, WA; The Dream Home Foundation of Spokane, WA; David Shawver Ministries, Inc., of North Canton, OH; Eddie K. and Mary D. Edwards Foundation of Detroit, MI; Family Restoration, Inc., of Tampa, FL; Global Credit Management, Inc., of Boca Raton, FL; Gateway to a Cure of St. Louis, MO; Inland Counseling Network of Tri Cities, WA; Iowa Environmental Corporation of Maquoketa, IA; Lost Mountain Tissue Bank, Inc., of Rydal, GA; Modern Day Veterans Aux. Chapter 382 of Butler, MO; North City Psychological Group of San Diego, CA; Professional Child Care Services of Louisiana of Harvey, LA; Project Challenge of the West Coast, Inc., of Brandenton, FL; Palmyra Fire Company Charitable Endowment Trust of Palmyra, NY; Stars Boosters, Inc., of Miami, FL; Survivors Charter School, Inc., of Palm Beach Garden, FL; Sugarland Run Community Activities Association of Sterling, VA; SV Healthcare System of Worcester, MA; Bread of Life Mission, Inc., of Punta Gorda, FL; Consumer Credit and Debt Counseling, Inc., of Princeton, NJ; and Hopes Gift International of San Dimas, CA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code. ADMINISTRATIVE Rev. Proc. 2010–26, page 91. Electronic filing; 2010 form specifications.This proce- dure contains updates and changes to Publication 1220,Spec- ifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically(revised 7–2010). Rev. Proc. 2009–30 superseded. Fi nding Lists begin on page ii. Index for July begins on page iv. The IRS Mission Provide Americ a’s taxpayers top-quality service by helping them understa nd and meet their tax responsibilities and en- force the law wi th integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conven- tions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis. It is the policy of the Service to publish in the Bulletin all sub- stantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, mod- ify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indi- cated. Procedures relating solely to matters of internal man- agement are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—19 86 Code. This part i ncludes rulings and decisions based on provisions of the Intern al Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Leg- islation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rul- ings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secre- tary (Enforcement). Part IV .—Items of General Interest. This par t includes notices of proposed rulemakings, disbar- ment an d suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. The c ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate. For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402. July 26, 20102010–30 I.R.B. Part III. Administrative, Procedural, and Miscellaneous Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates Notice 2010–52 This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Internal Revenue Code as in ef- fect for plan years beginning before 2008. It also provides guidance on the corpo- rate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under § 430(h)(2). In addition, this no- tice provides guidance as to the interest rate on 30-year Treasury securities un- der § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I), and the min- imum present value segment rates under § 417(e)(3)(D) as in effect for plan years beginning after 2007. CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE Sections412(b)(5)(B)(ii)and 412(l)(7)(C)(i), as amended by the Pen- sion Funding Equity Act of 2004 and by the Pension Protection Act of 2006 (PPA), provide that the interest rates used to cal- culate current liability and to determine the required contribution under § 412(l) for plan years beginning in 2004 through 2007 must be within a permissible range based on the weighted average of the rates of interest on amounts invested conser- vatively in long term investment grade corporate bonds during the 4-year period ending on the last day before the beginning of the plan year. Notice 2004–34, 2004–1 C.B. 848, pro- vides guidelines for determining the cor- porate bond weighted average interest rate and the resulting permissible range of in- terest rates used to calculate current liabil- ity. That notice establishes that the corpo- rate bond weighted average is based on the monthly composite corporate bond rate de- rived from designated corporate bond in- dices. The methodology for determining the monthly composite corporate bond rate as set forth in Notice 2004–34 continues to apply in determining that rate. See Notice 2006–75, 2006–2 C.B. 366. The composite corporate bond rate for June 2010 is 5.66 percent. Pursuant to No- tice 2004–34, the Service has determined this rate as the average of the monthly yields for the included corporate bond in- dices for that month. The following corporate bond weighted average interest rate was determined for plan years beginning in the month shown below. For Plan Years Beginning inPermissible Range MonthYear Corporate Bond Weighted Average90%to100% July20106.32 5.68 6.32 YIELD CURVE AND SEGMENT RATES Generally for plan years beginning after 2007 (except for delayed effective dates for certain plans under sections 104, 105, and 106 of PPA), § 430 of the Code specifies the minimum funding require- ments that apply to single employer plans pursuant to § 412. Section 430(h)(2) spec- ifies the interest rates that must be used to determine a plan’s target normal cost and funding target. Under this provision, present value is generally determined us- ing three 24-month average interest rates (“segment rates”), each of which applies to cash flows during specified periods. However, an election may be made under § 430(h)(2)(D)(ii) to use the monthly yield curve in place of the segment rates. For plan years beginning in 2008 and 2009, a transitional rule under § 430(h)(2)(G) pro- vides that the segment rates are blended with the corporate bond weighted average as specified above. An election may be made under § 430(h)(2)(G)(iv) to use the segment rates without applying the transi- tional rule. Notice 2007–81, 2007–2 C.B. 899, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute the target normal cost and the funding target. Pursuant to Notice 2007–81, the monthly corporate bond yield curve derived from June 2010 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of June 2010 are, re- spectively, 2.35, 5.35, and 6.29. The three 24-month average corporate bond seg- ment rates applicable for July 2010 under the election of § 430(h)(2)(G)(iv) are as follows: First Segment Second Segment Third Segment 4.05 6.47 6.65 2010–30 I.R.B.88July 26, 2010 The transitional segment rates under § 430(h)(2)(G) applicable for July 2010, taking into account the corporate bond weighted average of 6.32 stated above, are as follows: For Plan Years Beginning in First Segment Second Segment Third Segment 20094.816.42 6.54 The transitional rule of § 430(h)(2)(G) does not apply to plan years starting in 2010. Therefore, for a plan year starting in 2010 with a lookback month to July 2010, the funding segment rates are the three 24-month average corporate bond segment rates applicable for July 2010, listed above without blending for the transitional pe- riod. 30-YEAR TREASURY SECURITIES INTEREST RATES Section 417(e)(3)(A)(ii)(II) (prior to amendment by PPA) defines the appli- cable interest rate, which must be used for purposes of determining the minimum present value of a participant’s benefit under § 417(e)(1) and (2), as the annual rate of interest on 30-year Treasury se- curities for the month before the date of distribution or such other time as the Secretary may by regulations prescribe. Section 1.417(e)–1(d)(3) of the Income Tax Regulations provides that the applica- bleinterestrateforamonthistheannual rate of interest on 30-year Treasury secu- rities as specified by the Commissioner for that month in revenue rulings, notices or other guidance published in the Internal Revenue Bulletin. The rate of interest on 30-year Trea- sury securities for June 2010 is 4.13 per- cent. The Service has determined this rate as the average of the daily determinations of yield on the 30-year Treasury bond ma- turing in May 2040. Generally for plan years beginning after 2007, § 431 specifies the mini- mum funding requirements that apply to multiemployer plans pursuant to § 412. Section 431(c)(6)(B) specifies a minimum amount for the full-funding limitation described in section 431(c)(6)(A), based on the plan’s current liability. Section 431(c)(6)(E)(ii)(I) provides that the inter- est rate used to calculate current liability for this purpose must be no more than 5 percent above and no more than 10 percent below the weighted average of the rates of interest on 30-year Treasury securities dur- ing the four-year period ending on the last day before the beginning of the plan year. Notice 88–73, 1988–2 C.B. 383, provides guidelines for determining the weighted average interest rate. The following rates were determined for plan years beginning in the month shown below. For Plan Years Beginning inPermissible Range MonthYear 30-Year Treasury Weighted Average 90%to 105% July20104.363.92 4.58 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning af- ter December 31, 2007, the applicable in- terest rates under § 417(e)(3)(D) are seg- ment rates computed without regard to a 24-month average. For plan years begin- ning in 2008 through 2011, the applica- ble interest rates are the monthly spot seg- ment rates blended with the applicable rate under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning in 2007. Notice 2007–81 provides guidelines for determin- ing the minimum present value segment rates. Pursuant to that notice, the min- imum present value transitional segment rates determined for June 2010, taking into account the June 2010 30-year Treasury rate of 4.13 stated above, are as follows: For Plan Years Beginning in First Segment Second Segment Third Segment 20093.424.624.99 20103.064.86 5.43 DRAFTING INFORMATION The principal author of this notice is Tony Montanaro of the Employee Plans, Tax Exempt and Government Entities Di- vision. Mr. Montanaro may be e-mailed at RetirementPlanQuestions@irs.gov. July 26, 2010892010–30 I.R.B. Table I Monthly Yield Curve for June 2010 Derived from June 2010 Data Maturity YieldMaturity YieldMaturity YieldMaturity YieldMaturity Yield 0.5 1.16 20.5 5.99 40.5 6.32 60.5 6.44 80.56.50 1.01.3521.06.0141.06.3361.06.4481.06.50 1.51.5721.5 6.02 41.5 6.33 61.5 6.44 81.56.50 2.01.8322.06.0442.06.3462.06.4482.0 6.50 2.5 2.14 22.56.0542.5 6.34 62.56.4582.56.50 3.02.4723.06.0643.06.3463.0 6.45 83.0 6.50 3.5 2.80 23.5 6.07 43.56.3563.56.4583.56.50 4.03.1224.0 6.09 44.06.3564.06.4584.06.50 4.5 3.42 24.5 6.10 44.56.3564.56.4584.56.50 5.0 3.68 25.0 6.11 45.0 6.36 65.06.4585.06.51 5.5 3.92 25.5 6.12 45.5 6.36 65.5 6.46 85.56.51 6.04.1426.06.1346.06.3766.06.4686.0 6.51 6.5 4.33 26.5 6.14 46.5 6.37 66.5 6.46 86.56.51 7.0 4.49 27.06.1547.06.3767.06.4687.06.51 7.5 4.64 27.5 6.16 47.5 6.37 67.5 6.46 87.56.51 8.04.7828.06.1748.06.3868.06.4688.0 6.51 8.5 4.90 28.5 6.18 48.5 6.38 68.5 6.47 88.56.51 9.0 5.00 29.06.1949.0 6.38 69.0 6.47 89.0 6.51 9.5 5.10 29.5 6.19 49.5 6.39 69.56.4789.5 6.51 10.05.1930.06.2050.0 6.39 70.06.47 90.0 6.51 10.55.2730.5 6.21 50.5 6.39 70.5 6.4790.5 6.52 11.0 5.34 31.06.22 51.0 6.4071.06.47 91.0 6.52 11.55.4131.5 6.22 51.5 6.40 71.5 6.4791.5 6.52 12.0 5.47 32.06.23 52.0 6.4072.06.48 92.0 6.52 12.55.5232.5 6.24 52.5 6.40 72.5 6.4892.5 6.52 13.05.5733.06.2453.06.4173.06.48 93.0 6.52 13.55.6233.56.2553.5 6.41 73.5 6.4893.5 6.52 14.0 5.66 34.06.26 54.0 6.4174.06.48 94.0 6.52 14.55.7034.5 6.26 54.5 6.41 74.5 6.4894.5 6.52 15.05.7335.0 6.27 55.0 6.42 75.0 6.4895.0 6.52 15.55.7735.5 6.27 55.5 6.42 75.5 6.4895.5 6.52 16.05.8036.06.2856.06.4276.0 6.4996.0 6.52 16.55.8236.5 6.29 56.5 6.42 76.5 6.4996.5 6.53 17.0 5.85 37.0 6.29 57.0 6.4277.0 6.4997.0 6.53 17.55.8737.5 6.30 57.5 6.43 77.5 6.49 97.5 6.53 18.05.9038.06.30 58.0 6.4378.0 6.4998.0 6.53 18.5 5.92 38.5 6.31 58.5 6.43 78.5 6.49 98.5 6.53 19.0 5.94 39.0 6.3159.06.43 79.06.4999.0 6.53 19.55.9639.56.3159.56.4379.56.4999.5 6.53 20.05.9740.06.3260.06.4480.0 6.50 100.0 6.53 2010–30 I.R.B.90July 26, 2010 Use this Revenue Procedure to prepare Tax Year2010and prior year information returns for submission to Internal Revenue Service (IRS) using electronic filing. Caution to filers: Please read this publication carefully. Persons or businesses required to file information returns electronically may be subject to penalties for failure to file or include correctinformation if they do not follow the instructions in this Revenue Procedure. IMPORTANT NOTES: IRS Internet connection is at h ttp://fire.irs.govfor electronic filing. The Filing Information Returns Electronically (FIRE) System will be down from 2 p.m. ET Dec. 21, 2010, through Jan. 03, 2011 for upgrading. It is not operational during this time. In addition, the FIRE System may be down every Wednesday 3:00 a.m. to 5:00 a.m. ET for maintenance. The FIRE System does not provide fill-in forms for information returns. The Form 4419 is subject to review before the approval to transmit electronically is granted and may require additional documentation at the request of the IRS.If a determination is made concerning the validity of the documents transmitted electronically, IRS has the authority torevoketheTransmitterControlCode(TCC)andterminatethereleaseofthefiles. Rev. Proc. 2010–26 TABLE OF CONTENTS Part A. General SEC. 1. PURPOSE.................................................................................................. 93 SEC. 2. NATURE OF CHANGES-CURRENT YEAR (TAX YEAR2010).................................................... 94 SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB)................... 95 SEC. 4. FILING REQUIREMENTS................................................................................... 97 SEC. 5. VENDOR LIST.............................................................................................. 97 SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY (FIRE) ................................................................................................. 98 SEC. 7. RETENTION REQUIREMENTS AND DUE DATES.............................................................. 98 SEC. 8. CORRECTED RETURNS..................................................................................... 99 SEC. 9. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS........................................... 103 SEC. 10. COMBINED FEDERAL/STATE FILING PROGRAM........................................................... 103 SEC. 11. PENALTIES ASSOCIATED WITH INFORMATION RET URNS ................................ .................. 105 SEC. 12. STATE ABBREVIATIONS.................................................................................. 105 Part B. Electronic Filing Specifications SEC. 1. GENERAL................................................................................................. 106 SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 107 SEC. 3. TEST FILES............................................................................................... 107 July 26, 2010912010–30 I.R.B. SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 108 SEC. 5. PIN REQUIREMENTS...................................................................................... 108 SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 108 SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 109 SEC. 8. COMMON PROBLEMS AND QUESTIONS.................................................................... 111 Part C. Record Format Specifications and Record Layouts SEC. 1. FILE LAYOUT DIAGRAM................................................................................... 113 SEC. 2. GENERAL................................................................................................. 113 SEC. 3. TRANSMITTER “T” RECORD — GENERAL FIELD DESCRIPTIONS............................................ 113 SEC. 4. TRANSMITTER “T” RECORD — RECORD LAYOUT.......................................................... 116 SEC. 5. PAYER “A” RECORD — GENERAL FIELD DESCRIPTIONS.................................................... 117 SEC. 6. PAYER “A” RECORD — RECORD LAYOUT.................................................................. 127 SEC. 7. PAYEE “B” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUTS............................ 128 (1) Payee “B” Record — Record Layout Positions 544–750 for Form 1097-BTC....................................... 135 (2)Payee“B”Record—RecordLayoutPositions544–750forForm1098........................................... 136 (3)Payee“B”Record—RecordLayoutPositions544–750forForm1098-C......................................... 136 (4)Payee“B”Record—RecordLayoutPositions544–750forForm1098-E......................................... 138 (5)Payee“B”Record—RecordLayoutPositions544–750forForm1098-T......................................... 138 (6)Payee“B”Record—RecordLayoutPositions544–750forForm1099-A......................................... 139 (7)Payee“B”Record—RecordLayoutPositions544–750forForm1099-B......................................... 140 (8)Payee“B”Record—RecordLayoutPositions544–750forForm1099-C......................................... 141 (9)Payee“B”Record—RecordLayoutPositions544–750forForm1099-CAP...................................... 142 (10)Payee“B”Record—RecordLayoutPositions544–750forForm1099-DIV ...................................... 143 (11)Payee“B”Record—RecordLayoutPositions544–750forForm1099-G......................................... 144 (12)Payee“B”Record—RecordLayoutPositions544–750forForm1099-H......................................... 145 (13)Payee“B”Record—RecordLayoutPositions544–750forForm1099-INT....................................... 146 (14)Payee“B”Record—RecordLayoutPositions544–750forForm1099-LTC ...................................... 147 (15)Payee“B”Record—RecordLayoutPositions544–750forForm1099-MISC..................................... 149 (16)Payee“B”Record—RecordLayoutPositions544–750forForm1099-OID ...................................... 150 (17)Payee“B”Record—RecordLayoutPositions544–750forForm1099-PATR..................................... 151 (18)Payee“B”Record—RecordLayoutPositions544–750forForm1099-Q......................................... 151 (19)Payee“B”Record—RecordLayoutPositions544–750forForm1099-R......................................... 152 (20)Payee“B”Record—RecordLayoutPositions544–750forForm1099-S......................................... 156 (21)Payee“B”Record—RecordLayoutPositions544–750forForm1099-SA........................................ 157 (22)Payee“B”Record—RecordLayoutPositions544–750forForm3921........................................... 158 (23)Payee“B”Record—RecordLayoutPositions544–750forForm3922........................................... 159 (24)Payee“B”Record—RecordLayoutPositions544–750forForm5498........................................... 160 (25)Payee“B”Record—RecordLayoutPositions544–750forForm5498-ESA...................................... 161 (26)Payee“B”Record—RecordLayoutPositions544–750forForm5498-SA........................................ 162 (27)Payee“B”Record—RecordLayoutPositions544–750forForm8935........................................... 162 (28)Payee“B”Record—RecordLayoutPositions544–750forFormW-2G.......................................... 163 SEC. 8. END OF PAYER “C” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT..................... 164 SEC. 9. STATE TOTALS “K” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT..................... 166 SEC. 10. END OF TRANSMISSION “F” RECORD —GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT ............................................................................................. 167 2010–30 I.R.B.92July 26, 2010 Part D. Extensions of Time and Waivers SEC. 1. GENERAL — EXTENSIONS................................................................................. 168 SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME ELECTRONICALLY.................................... 170 SEC. 3. RECORD LAYOUT — EXTENSION OF TIME................................................................. 170 SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................. 171 SEC. 5. FORM 8508, REQUEST FOR WAIVERFROM FILING INFORMATION RETURNS ELECTRONICALLY ................................................................................... 172 Part A. General Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue Procedure, or suggestions for making it more helpful, can be addressed to: Internal Revenue Service Attn: Information Reporting Program 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 Sec. 1. Purpose .01The purpose of this Revenue Procedure is to provide the specifications for filing Forms1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G with IRS electronically through the IRS FIRE System. This Revenue Procedure must be used for the preparation of Tax Year2010information returns and information returns for tax years prior to2010filedbeginning January 1, 2011. Specifications for filing the following forms are contained in this Revenue Procedure. (1)Form 1097-BTC, Bond Tax Credit (2)Form 1098, Mortgage Interest Statement (3)Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (4)Form 1098-E, Student Loan Interest Statement (5)Form 1098-T, Tuition Statement (6)Form 1099-A, Acquisition or Abandonment of Secured Property (7)Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (8)Form 1099-C, Cancellation of Debt (9)Form 1099-CAP, Changes in Corporate Control and Capital Structure (10)Form 1099-DIV, Dividends and Distributions (11)Form 1099-G, Certain Government Payments (12)Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (13)Form 1099-INT, Interest Income (14)Form 1099-LTC, Long-Term Care and Accelerated Death Benefits (15)Form 1099-MISC, Miscellaneous Income (16)Form 1099-OID, Original Issue Discount (17)Form 1099-PATR, Taxable Distributions Received From Cooperatives (18)Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 & 530) (19)Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (20)Form 1099-S, Proceeds From Real Estate Transactions (21)Form 1099-SA, Distributions from an HSA, Archer MSA, or Medicare Advantage MSA (22)Form 3921, Exercise of a Qualified Incentive Stock Option under Section 442(b) (23)Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c) (24)Form 5498, IRA Contribution Information (25)Form 5498-ESA, Coverdell ESAContribution Information (26)Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information (27)Form 8935, Airline Payments Report (28)Form W-2G, Certain Gambling Winnings .02All data received at IRS/IRB for processing will be given the same protection as individual income tax returns (Form 1040). IRS/IRB will process the data and determine if the records areformatted and coded according to this Revenue Procedure. July 26, 2010932010–30 I.R.B. .03Specifications for filing Forms W-2, Wageand Tax Statements, electronically areonlyavailable from the Social Security Administration (SSA). Filers can call 1–800–772–6270 to obtain thetelephone number of the SSA Employer Service Liaison Officer for their area. .04IRS/IRB doesnotprocess Forms W-2. Paperorelectronic filing of Forms W-2 must be sent to SSA. IRS/IRB does, however, process waiver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 as well as requests for an extension of time to provide the employee copies of Forms W-2. .05Generally, the box numbers on the paper forms correspond with the amount codes used to file electronically; however, if discrepancies occur, the instructions in this Revenue Procedure must be followed. .06This Revenue Procedure also provides the requirements and specifications for electronic filing under the Combined Fed- eral/State Filing Program. .07The following Revenue Procedures and publications provide moredetailed filing procedures for certain information returns: (a)2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G)and individ- ual form instructions. (b)Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935, W-2G, and 1042-S. (c)Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically. (d)Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically. .08This Revenue Procedure supersedes Rev. Proc. 2009–30 published as Publication 1220 (Rev. 07/2009), Specifications for Filing Forms 1098, 1099, 3921, 3922, 5498, 8935 and W-2G Electronically. Sec. 2. Nature of Changes-Current Year (Tax Year2010) .01In this publication, all pertinent changes for Tax Year2 010are emphasized by the use ofitalics. Portions of text that require special attention are in boldface text. Filers are always en couraged to read the publication in its entirety. a. General (1)Under the Combined Federal/State Filing Program, the Form 6 847 was obsoleted. IRS no longer requires this Form as part of the Combined Federal/State Filing Program. For approval to participate in the CombinedFederal/State Filing Program test filing is still required, see Part A, Section 10. Addit ionally, see programming changes below as the Combined Fed- eral/State filing indicatorin the Payer “A” Record was mov ed. (2)Change in contact name from IRS/ECC-MTB to IRS/IRB (Inform ation Returns Branch), Information Reporting Program to Information Returns Branchand added Mail Stop 4300 to ma iling address. b. Programming Changes (1)For all Forms, Payment Year, Field Positions 2–5, for the Tr ansmitter “T” Record, Payer “A” Record and Payee “B” Record must be incremented to update the four-digit reporting yea r (2009 to 2010), unless reporting prior year data. (2)Payer “A” Record moved the Combined Federal/State Indicat or from field position 26 to field position 6. (3) Payer “A” Record, expanded Type of Return field from a one p osition to a two position field. Previously the field position was 27, now it is field positions 26–27. (4)New Form 1097-BTC, Bond Tax Credit. In the Payer “A” Record added: —field positions 26–27 Type of Return added new code BT, —field positions 28–41 Amount Codes add 3 for ‘Stated Principal’, 4 for ‘March 15, 2010 Allowance Date Credit’, 5 for ‘June 15, 2010 Allowance Date Credit’, 6 for ‘September 15, 2010 Allowance Date Credit’, and 7 for ‘December 15, 2010 Allowance Date Credit’. In the Payee “B” Record added: —field position 547 for Issuer indicator, 1 indicates ‘Issuer of Bond or Its Agent Filing Initial 2010 Form 1097-BTC for this bond’, 2 indicates ‘An Entity that received a 2010 Form 1097-BTC for this Bond’ —field positions 548–555 for Bond Issue Date, format YYYYMMDD —field positions 556–563 for Maturity Date, format YYYYMMDD —field positions 564–576 for CUSIP Number —field positions 608–610 Bond Code: 2010–30 I.R.B.94July 26, 2010 101 Qualified Forestry Conservation Bonds 102 New Clean Renewable Energy Bonds 103 Qualified Energy Conservation Bonds 104 Qualified Zone Academy Bonds 105 Qualified School Construction Bonds 106 Clean Renewable Energy Bonds 107 Midwestern Tax Credit Bonds 108 Other 109 Build America Bonds —field positions 611–619 for Bond Issuer’s Identification Number —field positions 620–659 for Bond Issuer’s Name (5)Form 1098-C, Payee “B” Record changed the Goods and Services from field positions 731–748 to field positions 731–746 reducing the field length from 18 to 16 positions. (6)Form 1099-INT, Payee “B” Record new field added. Field title CUSIP Number in field positions 587–599. (7)Form 1099-R, Payee “B” Record field positions 545–546, added new distribution code W for ‘Charges or payments for pur- chasing qualified long-term care insurance contracts under combined arrangements’, changed code 6 description to ‘Section 1035 exchange (a tax-free exchange of lifeinsurance, annuity, qualified long-termcare insurance, or endowment contracts)’, and changed code E description to ‘Distributions under Employee Plans Compliance Resolution Systems (EPCRS)’. Dis- tribution code W can be used with code 6. (8)Form 3922, Payer “A” Record, field positions 28–41, add Amount Code 8, Exercise Price per Share Determined as if the Option was Exercised on the Date Option Granted. (9)Form 5498, Payer “A” Record, field positions 28–41 Amount Codes, deleted Amount Code E, Other Contributions and deleted the corresponding Bankruptcy Code in field positions 560–561 of the Payee “B” Record. Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB) .01All information returns filed electronically are processed at IRS/IRB. General inquiries concerning the filing of information returns should be sent to the following address: Internal Revenue Service Information Returns Branch 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 .02All requests for an extension of time to file information returns with IRS/IRB filed on Form 8809 or requests for an extension to provide recipient copies, and requests for undue hardship waivers filed on Form 8508 should be sent to the following address: Internal Revenue Service Information Returns Branch Attn: Extension of Time Coordinator 240 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 .03The telephone numbers and web addresses for questionsabout specifications for electronic submissions are: July 26, 2010952010–30 I.R.B. Information Reporting Program Customer Service Section TOLL-FREE 1–866–455–7438 or outside the U.S. 1–304–263–8700 1–304–579–4827 — TDD (Telecommunication Device for the Deaf) Fax Machine Toll-free within the U.S. — 1–877–477–0572 Outside the U.S. — 304–579–4105 Electronic Filing — FIRE System http://fire.irs.gov TO OBTAIN FORMS: 1–800–TAX–FORM (1–800–829–3676) w ww.irs.gov— IRS website access to forms (See Note.) Note: Because paper forms are scanned during processing, youcannot use forms printed from the IRS website to file Form 1096, and Copy A of Forms 1097, 1098, 1099, 3921, 3922 or 5498 with the IRS. .04The2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G)are included in the Publication 1220 for your convenience. Form 1096 is used only to transmit Copy A ofpaperForms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. If filing paper returns, follow the mailing instructions on Form 1096 and submit the paper returns to the appropriate IRS Service Center. .05Make requests for paper Forms 1096,1097, 1098, 1099, 3921, 3922, 5498, and W-2G, and publications related to electronic filing by calling the IRS toll-free number1–800–TAX–FORM (1–800–829–3676) or ordering online from the IRS website at w ww.irs.gov. .06Questions pertaining to electronic filing of Forms W-2mustbe directed to the Social Security Administration (SSA). Filers can call 1–800–772–6270 to obtain the telephone number of theSSA Employer Service Liaison Officer for their area. .07Payersshould notcontact IRS/IRB if they have received a penalty notice and need additional information or are requesting an abatement of the penalty. A penalty notice contains an IRS representative’s name and/or telephone number for contact purposes; or the payer may be instructed to respond in writing to the address provided. IRS/IRB doesnotissue penalty notices and doesnothave the authority to abate penalties. For penalty information, refer to the Penalties section of the2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G). .08A taxpayer or authorized representative may request a copy of a taxreturn, including Form W-2 filed with a return, by submitting Form 4506, Request for Copy of Tax Return, to IRS. This form may be obtained by calling1–800–TAX–FORM (1–800–829–3676). For questions regarding this form, call 1–800–829–1040. .09Electronic Products and Services Support, Information Returns Branch, Customer Service Section (IRB/CSS), answers elec- tronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business infor- mation returns (Forms 1096,1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935 and W-2G). IRB/CSS also answers questions about the electronic filing of Forms 1042-S and thetax law and paper filing instructions for Forms W-2 and W-3. Inquiries pertaining to Notices CP2100 and 972CG, backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identi- fication numbers (TINs) are also addressed by IRB/CSS. Assistanceis available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Standard Time, by calling toll-free1–866–455–7438. IRB/CSS also offers an e-mail address for transmitters and electronic filers of information returns. The address is m ccirp@irs.gov.When sending e-mails concerning specific file information, you must include the company name and the electronic filename or Transmitter Control Code. Pleasedo notsubmit TINs or attachments, because electronic mail is not secure and the information may be compro- mised. The Telecommunications Device for the Deaf(TDD)toll number is1–304–579–4827. Call as soon as questions arise to avoid the busy filing seasons at the end of January and February. Recipients of information returns (payees) should continue to contact 1–800–829–1040 with any questions on how to report the information returns data on their tax returns. .10IRB/CSS cannot advise filers where to send state copies of paper forms. Filers must contact the Tax Department in the state where the recipient resides to obtain thecorrect address and filing requirements. .11Form 4419, Application for Filing Information Returns Electronically (FIRE), Form 8809, Application for Extension of Time to File Information Returns, and Form 8508, Request for Waiver From Filing Information ReturnsElectronically, may be faxed to IRS/IRB toll-free at1–877–477–0572. 2010–30 I.R.B.96July 26, 2010 Sec. 4. Filing Requirements .01The regulations under section 6011(e)(2)(A) of the Internal Revenue Code provide that any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250or more information returns must file such returns electronically. The 250* or more requirement applies separately for each type of return and separately to each type of corrected return. *Even though filers may submit up to 249 information returns onpaper, IRS encourages filers to transmit those information returns electronically. .02All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification Number (TIN). For example, if a corporation with several branches or locations uses thesameEIN,thecorporationmustaggregate the total volume of returns to be filed for that EIN and apply the filing requirements toeach type of return accordingly. .03The following requirements apply separately to both originals and corrections filed electronically: 1097-BTC 1098 1098-C 1098-E 1098-T 1099-A 1099-B 1099-C 1099-CAP 1099-DIV 1099-G 1099-H 1099-INT 1099-LTC 1099-MISC 1099-OID 1099-PATR 1099-Q 1099-R 1099-S 1099-SA 3921 3922 5498 5498-ESA 5498-SA W-2G 250ormoreofanyof these forms requires electronic filing with IRS. These are stand-alone documents and are not to be aggregated for purposes of determining the 250 threshold. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250. .04The above requirements do not apply if the payer establishes undue hardship (See Part D, Sec. 5). Sec. 5. Vendor List .01IRS/IRB prepares a publication of vendors who support electronic filing. Publication 1582, Information Returns Vendor List, contains the names of service bureaus that will produce or submit files for electronic filing. It also contains the names of vendors who provide software packages for payers who wish to produce electronic files on their owncomputer systems. This list is compiled as a courtesy and in no way implies IRS/IRB approval or endorsement. .02If filers engage a service bureau to prepare files on their behalf, the filers must not also report this data, as it will create a duplicate filing situation which may cause penalty notices to be generated. .03The Vendor List, Publication 1582, is updated periodically. The most recent revision is available on the IRS website at w ww.irs.gov. For an additional list of software providers, log on to www.irs.govandgototheBusinesse-fileProviderslink. .04A vendor, who offers a software package, or has the capability to electronically file information returns for customers, and who would like to be included in Publication 1582 must submit a letter to IRS/IRB or e-mail. The request should include: (a)Company name (b)Address (include city, state, and ZIP code) (c)Telephone and FAX number (include area code) (d)E-mail address (e)Contact person (f)Website July 26, 2010972010–30 I.R.B. (g)Type(s) of service provided (e.g.,service bureau and/or software) (h)Method of filing (only electronic filing is acceptable) (i)Type(s) of return(s) Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE) .01Transmitters are required to submit Form 4419, Application forFiling Information Returns Electronically (FIRE), to request authorization to file information returns with IRS/IRB. A single Form 4419 should be filed no matter how many types of returns the transmitter will be submitting electronically. For example, if a transmitter plans to file Forms 1099 INT, one Form 4419 should be submitted. If, at a later date, another type of form (Forms1097, 1098, 1099, 3921, 3922, 5498, 8935 and W-2G) will be filed, the transmitter should not submit a new Form 4419.The Form 4419 is subject to review before the approval to transmit electronically is granted and may require additional documentation at the request of the IRS. If a determination is made concerning the validity of the documents transmitted electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of files. Note: EXCEPTIONS – An additional Form 4419 is required forfiling each of the following types of returns: Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, and Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Form 8955-SSA,Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. See the back of Form 4419 for detailedinstructions. .02Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the in- structions on the back of Form 4419 carefully. Form 4419 is included in the Publication 1220 for the filer’s use. This form may be photocopied. Additional forms may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available on the IRS website atw ww.irs.gov. .03Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and included in an approval letter. The TCCmustbe coded in the Transmitter “T” Record. IRS/IRB usesthe TCC to identify payers/transmitters and to track their files through theprocessing system. .04IRS/IRB encourages transmitters who file for multiple payers to submit one application and to use the assigned TCC for all payers. While not encouraged, multiple TCCs can be issued to payers with multiple TINs. Transmitters cannot use more than one TCC in a file. Each TCC must be reported in separate transmissions. .05If a payer’s files are prepared by a service bureau, the payer may not need to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC in the file, and send it to IRS/IRB for the payer. Other service bureaus will prepare the file and return the file to the payer for submission toIRS/IRB. These service bureaus may require the payer to obtain a TCC, which is coded in the Transmitter “T” Record. Payers should contact their service bureau for further information. .06Forms 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/IRB at least 30 days before the due date of the return(s) for current year processing. This allows IRS/IRB the time necessary to process and respond to applications. Form 4419 may be faxed to IRS/IRB toll-free at877–477–0572. In the event that computer equipment or software is not compatible with IRS/IRB, a waiver may be requested to file returns on paper documents (See Part D, Sec. 5). .07Once a transmitter is approved to file electronically, it is not necessary to reapplyunless: (a)The payer has discontinued filing electronically for two consecutive years. The payer’s TCC may have been reassigned by IRS/IRB. Payers who know that the assigned TCC will no longer be used are requested to notify IRS/IRB so these numbers may be reassigned. (b)The payer’s files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the payer has computer equipment compatible with that of IRS/IRB and wishes to prepare his or her own files. The payer must request a TCC by filing Form 4419. .08In accordance with Regulations section 1.6041–7(b), payments by separate departments of a health carecarrier to providers of medical and health care services may be reported on separate returns filed electronically. In this case, the headquarters will be considered the transmitter, and the individual departments of thecompany filing reports will be considered payers. A single Form 4419 covering all departments filingelectronically should be submitted. One TCC may be used for all departments. .09Copies of Publication 1220 can be obtained by downloading from the IRS website atw ww.irs.gov. .10Ifanyof the information (name, TIN or address) on Form 4419 changes, please notify IRS/IRB in writing by fax or mail so the IRS/IRB database can be updated. The transmitter should include the TCC in all correspondence. .11Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor. Sec. 7. Retention Requirements and Due Dates .01 Payers should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for at least 3 years from the reporting due date, except: 2010–30 I.R.B.98July 26, 2010 (a)Retain for 4 years all information returns when backup withholding is imposed. (b)A financial entity must retain a copy of Form 1099-C, Cancellation of Debt, or have the ability to reconstruct the data required to be included on the return, for at least 4 years from the date such return is required to be filed. .02Filing of information returns is on a calendar year basis, except for Forms 5498 and 5498-ESA, which are used to report amounts contributed during or after the calendar year (but no later than April 15). The following due dates will apply: Due Dates Forms1097-BTC, 1098, 1099, 3921, 3922, and W-2GRecipient Copy — January 31 (*see exceptions below) IRS Paper Filing — February 28 IRS Electronic Filing — March 31 •*February 15, for Forms 1099-B and 1099-S •*February 15, for Forms 1099-MISC if substitute payments are reported in box 8 or gross proceeds paid to an attorney are reported in box 14. If no such payments are reported, January 31, remains the due date for furnishing Copy B to recipients. F orms 5498*, 5498-SA and 5498-ESA F orms 5498 and 5498-SA F orm 5498-ESA ParticipantCopy—May31* IRSCopy—May31 Participant Copy — April 30 * Participants’ copies of Forms 5498 to furnish FMV/RMD information — January 31 F orm 8935 IRS Copy — Due 90 days from date of payment Note: If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday. Sec. 8. Corrected Returns •Acorrectionis an information return submitted by the transmitter to correct an information return that was previously submit- ted to and successfully processed by IRS/IRB, but contained erroneous information. •While we encourage you to file your corrections electronically, you may file up to 249 paper corrections even though your originals were filed electronically. •DONOTSENDYOURENTIREFILEAGAIN.Only correct the information returns which were erroneous. •Information returns omitted from the original filemust notbe coded as corrections. Submit these returns under a separate Payer “A” Record asoriginal returns. •Be sure to use the same payee account number that was used onthe original submission. The account number is used to match a correction record to the original information return. •Before creating your correction file, review the correction guidelines chart carefully. .01The electronic filing requirement of information returns of 250 or more applies separately to both original and corrected returns. E X A M P L E If a payer has 100 Forms 1099-A to be corrected, they can be filed on paper because they fall under the 250 threshold. However, if the payer has 300 Forms 1099-B to be corrected, they must be filed electronically because they meet the 250 threshold. If for some reasona payer cannot file the 300 corrections electronically, to avoid penalties, a request for a waiver must be submitted before filing on paper. If a waiver is approved for original documents, any corrections for the same type of return will be covered under this waiver. July 26, 2010992010–30 I.R.B. .02Corrections should be filedas soon as possible. Corrections filed after August 1 may be subject to the maximum penalty of $50 per return. Corrections filed by August 1 may be subject to a lesser penalty. (For information on penalties, refer to the Penalties section of the2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G.)However, if payers discover errors after August 1, theyshould file corrections, as a prompt correction is a factor considered in determining whether the intentional disregard penalty should be assessed or whether a waiver of the penalty for reasonable cause may be granted. All fields must be completed with the correct information, not just the data fields needing correction. Submit corrections only for the returns filed in error, not the entire file. Furnish corrected statements to recipients as soon as possible. Note: Do NOT resubmit your entire file as corrections. This willresult in duplicate filing and erroneous notices may be sent to payees. Submit only those returns which require correction. .03There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error. If the original return was filed as an aggregate, thefiler must consider this infiling corrected returns. .04The payee’s account number should be included onallcorrection records. This is especially important when more than one information return of the same type is reported for a payee. Theaccount number is used to determine which information return is being corrected. It is vital that each information return reported for a payee have a unique account number. See Part C, Sec.6, Payer’s Account Number For Payee. .05Corrected returns may be included on the same transmission as original returns; however, separate “A” Records are required. If filers discover that certain information returns were omitted on their original file, they mustnotcode these documents as corrections. The file must be coded and submitted as originals. .06If a payer realizes duplicate reportinghas occurred, IRS/IRB should be contactedimmediatelyfor instructions on how to avoid notices. The standard correction process will not resolve duplicate reporting. .07If a payer discovers errors that affect a large number of payees, in addition to sending IRS the corrected returns and notifying the payees, IRS/IRB underreporter section should be contacted toll-free 1–866–455–7438 for additional requirements. Corrections must be submitted on actual information return documents or filed electronically. .08Prior year data, original and corrected,mustbe filed according to the requirementsof this Revenue Procedure. When submit- ting prior year data, use the record format for the current year. Eachtax year must be electronically filed in separate transmissions. However, use the actual year designation of the data in field positions 2–5 of the “T”, “A”, and “B” Records. Field position 6, Prior Year Data Indicator, in the Transmitter “T” Record must contain a “P.” If filing electronically, a separate transmission must be made for each tax year. .09In general, filers should submit corrections for returns filed within the last 3 calendar years (4 years if the payment is a reportable payment subject to backup withholding under section 3406 of the Code and also for Form 1099-C, Cancellation of Debt). .10All paper returns, whether original or corrected, must be filed with the appropriate service center.IRS/IRB does not process paper returns. .11If a payer discovers an error(s) in reporting thepayer (not recipient)name and/or TIN, write a letter to IRS/IRB (See Part A, Sec. 3) containing the following information: (a)Name and address of payer (b)Type of error (please include the incorrect payer name/TIN that was reported) (c)Tax year (d)Payer TIN (e)TCC (f)Type of return (g)Number of payees (h)Filing method, paper or electronic (i)Was Federal income tax withheld? .12The “B” Record provides a 20-position field for a unique Payer’s Account Number for Payee.If a payee has more than one reporting of the same document type, it is vital that each reporting is assigned a unique accountnumber. This number will help identify the appropriate incorrect return if morethan one return is filed for a particular payee.Do not enter a TIN in this field.A payer’s account number for the payee may be a checking account number, savings account number, serial number, or any other number assigned to the payee by the payer that will distinguish the specific account. This numbershould appear on the initial return and on the corrected return in order to identify and process the correction properly. .13The record sequence for filing correctionsisthesameasfororiginalreturns. .14Review the chart that follows. Errors normally fall under oneof the two categories listed. Next to each type of error is a list of instructions on how to file the corrected return. 2010–30 I.R.B.100July 26, 2010 Guidelines for Filing Corrected Returns Electronically One transaction is required to make the following corrections properly. (See Note 4.) Error Made on the Original ReturnHow To File the Corrected Return ERRORTYPE1CORRECTION 1. Original return was filed with one or more of the following errors: A. Prepare a new file. The first record on the file will be the Transmitter “T” Record. B.Make a separate “A” Record for each type of return and each payer being reported. Payer information in the “A” Record must be the same as it was in the original submission. C. The Payee “B” Records must show the correct record information as well as a Corrected Return Indicator Code of “G” in field position 6. D.Corrected returns using“G” coded “B” Records may be on the same file as those returns submitted without the “G” coded “B” Records; however,separate “A” Records are required. E.Prepare a separate “C” Record for each type of return and each payer being reported. (a)Incorrect payment amount codes in the Payer “A” Record (b)Incorrect payment amounts in the Payee “B” Record (c)Incorrect code in the distribution code field in Payee “B” Record (d)Incorrect payee indicator(See Note 1.) (e)Return should not have been filed Note 1: Payee indicators are non-money amount indicator fields located in the specific form record layouts of the Payee “B” Record between field positions 544–748. Note 2: To correct a TIN, and/or payee name follow theinstructionsunderErrorType2. F.The last record on the file will be the End of Transmission “F” Record. File layoutonestep corrections Transmitter “T” Record Payer “A” Record “G” coded Payee “B” Record “G” coded Payee “B” Record End of Payer “C” Record End of Transmission “F” Record July 26, 20101012010–30 I.R.B. Guidelines for Filing Corrected Returns Electronically (Continued) Two (2) separate transactions are required to make the following corrections properly. Follow the directions for both Transactions 1 and 2. (See Note 4.) DO NOT use the two step correction process to correct money amounts. Error Made on the Original ReturnHow To File the Corrected Return ERRORTYPE2CORRECTION 1. Original return was filed with one or more of the following errors: Transaction 1:Identify incorrect returns. A. Prepare a new file. The first record on the file will be the Transmitter “T” Record. B.Make a separate “A” Record for each type of return and each payer being reported. The information in the “A” Record will beexactlythe same as it was in the original submission.(See Note 3.) (a)No payee TIN (SSN, EIN, ITIN, QI-EIN) (b)Incorrect payee TIN (c)Incorrect payee name (d)Wrong type of return indicator Note 3: The Record Sequence Number will be different since this is a counter number and is unique to each file. For Form 1099-R corrections, if the corrected amounts are zeros, certain indicators will not be used. C. The Payee “B” Records must containexactly the sameinformation as submitted previously,except, insert a Corrected Return Indicator Code of “G” in field position 6 of the “B” Records, and enter “0” (zeros) in all payment amounts.(See Note 3.) D.Corrected returns using“G” coded “B” Records may be on the same file as those returns submitted with a“C”code;however, separate “A” Records are required. E.Prepare a separate “C” Record for each type of return and each payer being reported. F.Continue with Transaction 2 to complete the correction. E RRORTYPE2CORRECTION Transaction 2:Report the correct information. A. Make a separate “A” Record for each type of return and each payer being reported. B.The Payee “B” Records must show the correct information as well as a Corrected Return Indicator Code of “C” in field position 6. Corrected returns submitted to IRS/IRB using “C” coded “B” Records may be on the same file as those returns submitted with “G” codes;however, separate “A” Records are required. C. Prepare a separate “C” Record for each type of return and each payer being reported. D.The last record on the file will be the End of Transmission “F” Record. Note 4: See the2010 General Instructions for Certain Information Returns (Forms 1099, 1098, 3921, 3922, 5498, and W-2G) for additional information on regulations affecting corrections and related penalties. 2010–30 I.R.B.102July 26, 2010 File layouttwostep corrections Transmitter “T” Record Payer “A” Record “G” coded Payee “B” Record “G” coded Payee “B” Record End of Payer “C” Record Payer “A” Record “C” coded Payee “B” Record “C” coded Payee “B” Record End of Payer “C” Record End of Transmission “F” Record Note 5: If a filer is reportin g “G” coded, “C” coded, and/or “Non-coded” (original) returns on the same file, each category must be reported under sepa rate “A” Records. Sec. 9. Effect on Paper Returns and Statements to Recipients .01Electronic reporting of information returns eliminates the need to submit paper documents to the IRS.CAUTION: Do not send Copy A of the paper forms to IRS/IRB for any forms filed electronically.This will result in duplicate filing; therefore, erroneous notices could be generated. .02Payers are responsible for providing statements to the payees as outlined in the2010 General Instructions for Certain Infor- mation Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G). Refer to those instructions for filing information returns on paper with the IRS and furnishing statements to recipients. .03Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications and guidelines in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935, W-2G and 1042-S. Sec. 10. Combined Federal/State Filing Program •Through the Combined Federal/State Filing (CF/SF) Program, IRS/IRB will forward original andcorrected information returns filed electronically to participating states for approved filers. •For approval, the filer must submit a test file coded for this program. See Part B, Sec. 3, Test Files. •Under the Combined Federal/State Filing Program, the Form 6847 was obsoleted. IRS no longer requires this Form as part of the Combined Federal/State Filing Program. For approval to participate in the Combined Federal/State Filing Program test filing is still required. Additionally, the Combined Federal/State filing indicator in the Payer “A” Record was moved from field position 26 to 6. .01The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for the taxpayer. IRS/IRB will forward this information to participating states free of charge for approved filers. Separate reporting to those states is not required. The following information returns may be filed under the Combined Federal/State Filing Program: Form 1099-DIVDividends and Distributions Form 1099-GCertain Government Payments Form 1099-INTInterest Income Form 1099-MISCMiscellaneous Income Form 1099-OIDOriginal Issue Discount Form 1099-PATRTaxable Distributions Received From Cooperatives Form 1099-RDistributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 5498 IRA Contribution Information July 26, 20101032010–30 I.R.B. .02To request approval to participate, an electronic test file coded for this programmustbe submitted to IRS/IRB between Novem- ber1, 2010,andFebruary 15, 2011. .03If the test file is coded for the Combined Federal/State Filing Program and is acceptable, anapproval letter will be sent. .04While a test file is only required for the first year when a filerapplies to participate in the program, it is highly recommended that a test be sent every year you participate in the Combined Federal/State Filing program. Each record, both in the test and the actual data file, must conform to the current Revenue Procedure. .05Within 1–2 days after your file has been sent you will be notified via e-mail as to the acceptability of yourfile if you provide a valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software to accept e-mail from f ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.govto determine what the errors are in the file by clickingon CHECK FILE STATUS. If the test file was unacceptable a new file can be transmitted up to February 15, 2011. .06Only code the records for participating states. .07If a payee has a reporting requirement for more than one state,separate “B” Records must be created for each state. Payers must prorate the amounts to determinewhat should be reported to each state. Donotreport the total amount to each state. This will cause duplicate reporting. .08Some participating states require separate notification that the payer is filing in this manner. Since IRS/IRB acts as a forwarding agent only, it is the payer’s responsibility to contact the appropriate states for further information. .09All corrections properly coded for the Combined Federal/State Filing Program will be forwarded to the participating states. Only send corrections which affect the Federal reporting or affect Federal and State reporting. Errors which apply only to the state filing requirement should be sent directly to the state. .10Participating states and corresponding valid state codes are listed inTable 1of this section. The appropriate state codemust be entered for those documents that meet the state filing requirements;do not use state abbreviations. .11Each state’s filing requirements are subject to change by the state. It is the payer’s responsibility to contact the participating states to verify their criteria. .12Upon submission of the actual files, the transmittermustbe sure of the following: (a)All records are coded exactly as required by this Revenue Procedure. (b)A State Total “K” Record(s) for each state(s)being reported follows the “C” Record. (c)Payment amount totals and the valid participating statecode are included in the State Totals “K” Record(s). (d)The last “K” Record is followed by an “A” Record or an End of Transmission “F” Record (if this is the last record of the entire file). Table 1. Participating States and Their Codes * StateCodeStateCodeStateCode Alabama01Indiana18Nebraska31 Arizona04Iowa19NewJersey34 Arkansas 05 Kansas20New Mexico 35 California06Louisiana22North Carolina37 Colorado07Maine23North Dakota38 Connecticut08Maryland24Ohio39 Delaware10Massachusetts 25 South Carolina 45 District of Columbia11Minnesota27Utah49 Georgia13Mississippi28Virginia 51 Hawaii 15 Missouri29Wisconsin 55 Idaho16Montana30 * The codes listed above are correct for the IRS Combined Federal/State Filing Program and may not correspond to the state codes of other agencies or programs. 2010–30 I.R.B.104July 26, 2010 Sample File Layout for Combined Federal/State Filer Transmitter “T” Record Payer “A” Record coded with 1 in position 6 Payee “B” Record with statecode15 in positions 747–748 Payee “B” Record with statecode06 in positions 747–748 Payee “B” Record, no state code End of Payer “C” Record State Total “K” Record for “B” records coded 15. “K” record coded 15 in positions 747–748. State Total “K” Record for “B” records coded 06. “K” record coded 06 in positions 747–748. End of Transmission “F” Record Sec. 11. Penalties Associated With Information Returns .01The following penalties generally apply to the person requiredto file information returns. The penalties apply to electronic filers as well as to paper filers. .02 Failure To File Correct Information Returns by the Due Date (Section 6721).If you fail to file a correct information return by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to file timely, you fail to include all information required to be shown on a return, or you include incorrect information on a return. The penalty also applies if you file on paper when you were required to file electronically, you report an incorrect TIN or fail to report a TIN, or you fail to file paper forms that are machine readable. The amount of the penalty is based on when you file the correct information return. The penalty is: •$15per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 7 .02); maximum penalty $75,000 per year ($25,000 for small businesses). •$30per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty $150,000 per year ($50,000 for small businesses). •$50per information return if you file after August 1 or you do not file required information returns; maximum penalty $250,000 per year ($100,000 for small businesses). .03A late filing penalty may be assessed for areplacement file which is not transmitted by the required date. See Part B, Sec. 4 .06, for more information on replacement files. .04 Intentional disregard of filing requirements.If failure to file a correct information return is due to intentional disregard of the filing or correct information requirements, the penalty isat least $100 per information return with no maximum penalty. .05 Failure To Furnish Correct Payee Statements (Section 6722).For information regarding penalties which may apply to failure to furnish correct payee statements, see2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G). Sec. 12. State Abbreviations .01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields. This table provides state and territory abbreviations only, and does not represent those states participating in the Combined Federal/State Filing Program. July 26, 20101052010–30 I.R.B. StateCodeStateCodeStateCode AlabamaALKentuckyKYNo. Mariana IslandsMP AlaskaAKLouisianaLAOhioOH American SamoaASMaineMEOklahomaOK ArizonaAZMarshall IslandsMHOregonOR ArkansasARMarylandMDPennsylvaniaPA CaliforniaCAMassachusettsMAPuerto RicoPR ColoradoCOMichiganMIRhode IslandRI ConnecticutCTMinnesotaMNSouth Caroli na SC DelawareDEMississippiMSSouth DakotaSD District of ColumbiaDCMissouriMOTennesseeTN Federated States of Micronesia FMMontanaMTTexasTX FloridaFLNebraskaNEUtahUT GeorgiaGANevadaNVVermontVT GuamGUNew Hampsh ire NHVirginiaVA HawaiiHINew JerseyNJ(U.S.) Virgin IslandsVI IdahoIDNew MexicoNMWashingtonWA IllinoisILNew YorkNYWest VirginiaWV IndianaINNorth CarolinaNCWisconsinWI IowaIANorth DakotaNDWyomingWY KansasKS .02Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the “B” Record. This also includes American Samoa, Federated States of Micronesia, Guam, Marshall Islands, Northern Mariana Islands, Puerto Rico, and the U. S. Virgin Islands. .03For foreign country addresses, filers may use a 51 position free format which should include city, province or state, postal code, and name of country in this order. This is allowable only if a “1” (one) appears in the Foreign Country Indicator, Field Position 247, of the “B” Record. .04When reporting APO/FPO addresses, use the following format: EXAMPLE: Payee NamePVT Willard J. Doe Mailing AddressCompany F, PSC Box 100 167 Infantry REGT Payee CityAPO (or FPO) Payee S tate AE, AA, or AP* Payee ZIP Code098010100 *AE is the designation for ZIP Codes beginning with 090–098, AA for ZIP 340, and AP for ZIP Codes 962–966. Part B. Electronic Filing Specifications Note 1: The FIRE System DOES NOT provide fill-in forms, except for Form 8809, Application for Extension of Time to File Information Returns. Filers must program files according to theRecord Layout Specifications contained in this publication. For a list of software providers, log on to w ww.irs.govandgototheApprovedIRSe-fileforBusinessProviderslink. Also, see Part A, Sec. 5 .03. Note 2: The FIRE System may be down every Wednesday from 3:00 a.m. to 5:00 a.m. EST for maintenance. Sec. 1. General .01Electronic filing of Forms1097, 1098, 1099, 3921, 3922, 5498, and W-2G information returns, originals, corrections, and replacements is the method of filingfor payers who meet the 250 returns filing requirement. Payers who are under the filing threshold requirement, are encouraged to file electronically. Form 8935, Airline Payments Report, may also be filed electronically. 2010–30 I.R.B.106July 26, 2010 .02All electronic filing of information returns are received at IRS/IRB via the FIRE (Filing Information Returns Electronically) System. To connect to the FIRE System, point your browser to h ttp://fire.irs.gov. The system is designed to support the electronic filing of information returns only. .03The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed to IRS/IRB. .04Files submitted to IRS/IRB electronicallymust be in standard ASCII code. Do not send paper forms with the same information as electronically submitted files. This would create duplicate reporting resulting in penalty notices. .05See Part C, Record Format Specifications and Record Layouts for the proper record format. .06Form 8809, Application for Extension of Time to File Information Returns, is available as a fill-in form via the FIRE System. If you do not already have a User ID and password refer to Section 7. At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form”. This option is only used to request an automatic 30-day extension and must be completed by the due date of the return for each payer requesting an extension. Printthe approval page foryour records. Refer to Part D for additional details. Sec. 2. Electronic Filing Approval Procedure .01Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 6, for information on how to obtain a TCC. .02Once a TCC is obtained, electronic filers create their own User ID, password and PIN (Personal Identification Number) and do not need prior or special approval. See Part B, Sec. 5, for more information on the PIN. .03If a filer is submitting files for more than one TCC, it isnotnecessary to create a separate User ID and password for each TCC. .04For all passwords, it is the user’s responsibility to rememberthe password and not allow the password to be compromised. Passwords are user created at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric. However, filers who forget their password or PIN, can calltoll-free 1–866–455–7438for assistance. The FIRE System will require users to change their passwords periodically. Users can changetheir passwords at any time from the Main Menu. Prior passwords cannot be used. Sec. 3. Test Files .01Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software. If filers wish to submit an electronic test file for Tax Year2010(returns to be filed in2011), itmustbe submitted to IRS/IRBno earlier thanNovember 1,2010,andno later thanFebruary 15,2011. .02IRS/IRB encourages first time electronic filers to submit a test. Test files arerequiredfor filers wishing to participate in the Combined Federal/State Filing Program. See Part A, Sec. 10, for further information on the CombinedFederal/State Filing Program. .03The test filemustconsist of a sample of each type of record: (a)Transmitter “T” Record (all fields marked required must include transmitter information) (b)Payer “A” Record (c)Multiple Payee “B” Records(at least 11 “B” Records per each “A” Record) (d)End of Payer “C” Record (e)State Totals “K” Record, if participating in the Combined Federal/State Filing Program (f)End of Transmission “F” Record (See Part C for record formats.) .04Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file. .05IRS/IRB will check the file to ensure it meets the specifications ofthis Revenue Procedure. For current filers, sending a test file will provide the opportunity to ensure their software reflects any programming changes. .06Filers who encounter problems while transmitting the electronic test file can contact IRS/IRBtoll-free 1–866–455–7438for assistance. .07Within 1–2 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software to accept e-mail from f ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.govto determine what the errors are in the file by clicking on CHECK FILE STATUS. If your results indicate: (a)“Good, Federal Reporting” — Your test file is good for federal reporting only. Click on the filename for additional details. (b)“Good, Federal/State Reporting” — Your file is good for the Combined Federal and State Filing Program (see Part A, Section 10 for further details). Click on the filename for additional details. (c)“Bad” — This means that your test file contained errors. Click on the filename for a list of the errors. If you want to send another test file, send it as a test (not a replacement, original or correction). (d)“Not Yet Processed” — The file has been received, but we do not have results available yet. Please allow another day for results. July 26, 20101072010–30 I.R.B. Sec. 4. Electronic Submissions .01Electronically filed information may be submitted to IRS/IRB 24 hours a day, 7 days aweek. Technical assistance is available Monday through Friday between 8:30a.m. and 4:30 p.m. EST by callingtoll-free 1–866–455–7438. .02TheFIRE System will be down from 2 p.m. EST December 21, 2010, through January 3, 2011. This allows IRS/IRB to update its system to reflect current year changes. In addition, the FIRE System may be down every Wednesday from 3:00 a.m. to 5:00 a.m. EST for maintenance. .03Your file size cannot exceed 2.5 million records. If you are sending files larger than10,000 records electronically, data com- pression is encouraged. WinZip and PKZIP are the only acceptable compression packages. IRS/IRB cannot accept self-extracting zip files or compressed files containing multiplefiles. The time required to transmit information returns electronically will vary depend- ing upon the type of connection to the Internet and if data compression is used.The time required to transmit a file can be reduced up to 95 percent by using compression. .04The FIRE System can accept multiple files forthe same type of return providing duplicate data is not transmitted. For example, if your company has several branches issuing 1099-INT forms, it is not necessary to consolidate all the forms into one transmission. Each file may be sent separately,providing duplicate data is not transmitted. .05Transmitters may create files using self assigned filename(s). Files submitted electronicallywill be assigned a new unique filename by the FIRE System. The filename assigned by the FIRE System will consist of submission type (TEST, ORIG [original], CORR [correction], and REPL [replacement]), the filer’s TCC and a four-digit number sequence. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 44444, the IRS assigned filename would be ORIG.44444.0001.Record the filename.This information will be needed by IRS/IRB to identify the file, if assistance is required. .06If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted to submit an acceptable replacementfile. If an acceptable replacement file isnot received within 60 days, the payer could be subject to late filing penalties. This only applies to files originally submitted electronically. .07The following definitions have been provided to help distinguish between a correction and a replacement: •Acorrectionis an information return submitted by the transmitter to correct an information return that was previously submit- ted to and processed by IRS/IRB, but contained erroneous information.(See Note.) Note: Corrections should only be made to records that have been submitted incorrectly, not the entire file. •Areplacementis an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE System indicated the original/correction file wasbad. After the necessary changes have been made, the file must be transmitted through the FIRE System.(See Note.) Note: Filers should never transmit anything to IRS/IRB as a “Replacement” file unless the CHECK FILE STATUS option on the FIRE System indicates a previous file is bad. Sec. 5. PIN Requirements .01The user will be prompted to create a PIN consisting of 10 numeric characters when establishing their initial User ID name and password. .02The PIN is required each time an ORIGINAL, CORRECTION, or REPLACEMENT file is sent electronically and is permission to release the file. It is not needed for a TESTfile. Authorized agents may enter their PIN; however, the payer is responsible for the accuracy of the returns. The payer will be liable for penalties for failure to comply with filing requirements. If you forget your PIN, please calltoll-free 1–866–455–7438for assistance. .03If the file is good, it is released for mainline processing after 10 calendar days from receipt. Contact ustoll-free 1–866–455–7438 within this 10-day period if there is a reason the file should not be released for further processing. If the file is bad, follow normal replacement procedures. Sec. 6. Electronic Filing Specifications .01The FIRE System is designed exclusively for the filing of Forms 1042-S,1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935 and W-2G. .02A transmitter must have a TCC (see Part A,Sec. 6) before a file can be transmitted. .03After 1–2 business days, the results of the electronic transmission will be e-mailed to you if you provided an accurate e-mail address on the “Verify Your Filing Information” screen. If you are using e-mail filtering software, configure your software to accept e-mail from f ire@irs.govand irs.e-helpmail@irs.gov. If the e-mail indicates your file is bad, you must log into the FIRE System and go to the CHECK FILE STATUS area of the FIRE System to determine what the errors are in your file. 2010–30 I.R.B.108July 26, 2010 Sec. 7. Connecting to the FIRE System .01Before connecting, have your TCC and TIN available. .02Filers should turn off pop-up blocking software before transmitting their files. .03Your browser must support the security standards listed below. .04Your browser must be set to receive “cookies.” Cookies are used to preserve your User ID status. .05Point your browser to h ttp://fire.irs.govto connect to the FIRE System. .06FIRE Internet Security Technical Standards are: HTTP 1.1 Specification (h ttp://www.w3.org/Protocols/rfc2616/rfc2616.txt) SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake. SSL 3.0 Specifications (h ttp://wp/netscape.com/eng/ssl3) TLS 1.0 Specifications (h ttp://www.ief.org/rfc/rfc2246.txt) The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS: AES 256-bit (FIPS–197) AES 128-bit (FIPS–197) TDES 168-bit (FIPS–46–3) F irsttimeconnectiontotheFIRESystem(If you have logged on previou sly, skip to Subsequent Connections to the FIRE System.) Click“Create New Account.” Fill out the registration form and click“Submit.” Create yourUser ID Create and verify yourpassword(the password is user created and must be 8 alpha/numerics, containing at least 1 uppercase, 1 lowercase,and 1 numeric and cannot contain the USER ID). FIRE will require you to change the password periodically. Click“Create.” If you receive the message“Account Created,”click“OK.” Create and verify your 10-digit self-assigned PIN (Personal Identification Number). Click“Submit.” If you receive the message“Your PIN has been successfully created!,”click“OK.” Read the bulletin(s) and/or“Click here to continue.” S ubsequentconnectionstotheFIRESystem Click“Log On.” Enter yourUser ID. Enter yourpassword(the password is case sensitive). Read the bulletin(s) and/or“Click here to continue.” U ploadingyourfiletotheFIRESystem At Menu Options: Click“Send Information Returns” Enter yourTCC: Enter yourTIN: Click“Submit.” The system will then display the company name, address, city, state, ZIP code, telephone number, contact and e-mail address. This information will be used to e-mail the transmitter regarding their transmission. Update as appropriate and/or Click“Accept.” Note: Please ensure that the e-mail address is accurate so that the correct person receives the e-mail and it does not return to us undeliverable. If you are using SPAM filtering software, configure it to allow an e-mail from f ire@irs.govand irs.e-helpmail@irs.gov. July 26, 20101092010–30 I.R.B. Click one of the following: Original File Correction File Test File(This option will only be available from 11/1/2010 — 02/15/2011.) Replacement File(File was originally transmitted on this system and has a BAD file status. It could be a BAD original or BAD correction file.) Click the BAD file to be replaced. Enter your 10-digit PIN (not prompted for this if a test is being sent). Click“Submit.” Click“Browse”to locate the file and open it. Click“Upload.” When the up load is complete, the screen will display the total bytes received and tell you the name of the file you just uploaded. Print this page and keep it for your records. If you have more files to upload for that TCC: Click“File Another?;”otherwise, Click“M ain Menu.” It is your responsibility to check the acceptability of your file; therefore, be sure to check back into the system in 1–2 business days using the CHECK FILE STATUS option. CheckingyourFILESTATUS If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the results in the e-mail indicate “Good, not Released” and you agree with the “Count of Payees”, then you are finished with this file. If you have any other results, please follow the instructions below. At the Main Menu: Click“Check File Status.” Enter yourTCC: Enter yourTIN: Clic k“Search.” If “Results” indicate: “Good, Not Released”— and you agree with the “Count of Payees”, you are finished with this file. The file will automatically be released after 10 calendar days unless you contact us within this timeframe. “Good, Released”— File has been released to our mainline processing. “Bad”— Click on filename to view error message(s). Correct the errors and timely resubmit the file as a “replacement”. “Not yet processed”— File has been received, but we do not have results available yet. Please check back in a few days. Click on the desired file for a detailed report of your transmission. When you are finished, click onMain Menu. Click“Log Out.” C lose your Web Browser. 2010–30 I.R.B.110July 26, 2010 Sec. 8. Common Problems and Questions IRS/IRB encourages filers to verify the format and content ofeach type of record to ensure theaccuracy of the data. This may eliminate the need for IRS/IRB to request replacement files. This may be important for those payers who have either had their files prepared by a service bureau or who have purchased software packages. Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data, which may generate penalty notices. This section lists some of the problems most frequently encountered with electronic files submitted to IRS/IRB. These problems may result in IRS/IRB requesting replacement files. 1. Discrepancy between IRS/IRB Totals and Totals in Payer “C” Records. The “C” Record is a summary record for a type of return for agiven payer. IRS compares the total number of payees and payment amounts in the “B” Records with totals in the “C” Records. The two totalsmustagree. DoNOTenter negative amounts except when reporting Forms 1099-B or 1099-Q. Money amounts must be all numeric, right-justified and zero (0) fill unused positions.Do Not Use Blanks. 2. Missing Cor rection Indicator in Payee “B” Record. When a file is submitted as a correction file, there must be acorrection indicator, “G” or “C” in position 6 of the Payee “B” record. See Part A, Sec. 8. 3. Incorrect TIN in Payer “A” Record. The Payer’s TIN reported in positions 12–20 of the “A” Record must be a nine-digit number.(Do Not Enter Hyphens.)The TIN and the First Payer Name Line provided in the “A” Record must correspond. 4. Incorrect Tax Year in the Transmitter “T” Record, Payer “A” Record and the Payee “B” Records. The tax year in the transmitter, payer and payee records should reflect the tax year of the information return being reported. For prior tax year data, there must be a “P” in position 6 of the Transmitter “T” Record. This position must be blank for current tax year data. 5. Incorrect use of Test Indicator. When sending a test file, position 28 of the Transmitter “T” Record should contain a “T”, otherwise blank fill. Do not populate this field with a “T” if sending an original, replacement or correction file. 6. Incorrect Format for TINs in the Payee “B” Record. TINs entered in positions 12–20 of the Payee “B” record must consist of nine numerics only.(Do Not Enter Hyphens.)Incorrect formatting of TINs may result in a penalty. 7. Distribution Codes for Form 1099-R reported incorrectly. For Form 1099-R, there must be valid Distribution Code(s) in positions 545–546 of the Payee “B” Record. For valid codes (and combinations), see Guide to Distribution Codes in Part C. If onlyone distribution code is required, it must be entered in position 545 and position 546 must be blank. A blank in position 545 is not acceptable. 8. The Payme nt Amount Fields in the “B” Record Do Not Correspond to the Amount Codes in the “A” Record. The Amount Codes used in the “A” RecordMUSTcorrespond with the payment amount fields used in the “B” Records. The amount codes must be left-justified, in ascending order withthe unused positions blank. For Example: If the “B” Records show payment amounts in Payment Amount fields 2, 4, and 7, then the “A” Record must correspond with 2, 4, and 7 in the Amount Code field. July 26, 20101112010–30 I.R.B. NON-FORMATERRORS 1. SPAM filters are not set to receive e-mail from fire@irs.govand irs.e-helpmail@irs.gov. If you want to receive e-mails concerning yourfiles, processing results,reminders and notices, setyour SPAM filter to receive e-mail from f ire@irs.govand irs.e-helpmail@irs.gov. 2. Incorrect e- mail address provided. When the “Verify Your Filing Information” screen is displayed,make sure your correct e-mail address is listed. If not, please update with the correct e-mail address. 3. Transmitter does not check the FIRE Systemtodeterminewhythefileisbad. The results of y our file transfer are posted to the FIRE System within two business days. If the correcte-mail address was provided on the “Verify Y our Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the results in the e -mail indicate “Good, Not Released” andyou agree with the “Count of Payees”, then you are finished with this file. If you have any other results, please follow the instructions in the CheckFile Status option. If the file contains errors, you can get an online list ing of the errors. Date received and number of payee records are also displayed. If the file is good, but you do not want the file p rocessed, you must contact IRS/IRB within 10 calendar days from the transmission of your file. 4. Incorrect file is not replaced timely. If your file is bad, correct the file and timely resubmit as a replacement. 5. Transmitter sends an original file that is good, and then sends a correction file for the entire file even though there are only a few changes. The correction file, containing the proper coding, should only contain the records needing correction, not the entire file. Improper submission can result in duplicate reporting of payee information. 6. Transmitter sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send a replacement or correction file to replace the original/correction/replacement file. Once a file has been transmitted, you cannot send a replacement file unless CHECK FILE STATUS indicates the file is bad (1–2 business days after file was transmitted). If you do not want us to process the file, you must first contact ustoll-free 1–866–455–7438to see if this is a possibility. 7. Transmitter compresses several files into one. Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send 10 separate compressed files. 8. File is fo rmatted as EBCDIC. All files submitted electronicallymust be in standard ASCII code. 9. Transmitter has one TCC number, but is filing for multiple companies. Which TIN should be used when sending the file? When sendin g the file electronically, you will need to enter the TIN of the company assigned to the TCC. When you upload the file, it wil l contain the TINs of the other companies for which you are filing. This is the information that will be passed forward. 10. Transmitter sent the wrong file. What should be done? Call us as soon as possible toll-free at1–866–455–7438. We may be able to stop the file before it has been processed.Please do not send a replacement for a file that is marked as a good file. 2010–30 I.R.B.112July 26, 2010 Part C. Record Format Specification and Record Layouts Sec. 1. File Layout Diagram Sec. 2. General .01The specifications contained in this part of the Revenue Procedure define the required formation and contents of the records to be included in the electronic files. .02A provision is made in the “B” Records for entries which are optional. If the field is not used, enter blanks to maintain a fixed record length of 750 positions. Each field descriptionexplains the intended use of specific field positions. Sec. 3. Transmitter “T” Record — General Field Descriptions .01The Transmitter “T” Record identifies the entity transmitting the electronic file and contains information which is critical if it is necessary for IRS/IRB to contact the filer. .02The Transmitter “T” Record is the first record on each file and is followed by a Payer “A” Record. A file format diagram is located at the beginning of Part C. A replacement file will be requested by IRS/IRB if the “T” Record is not present. .03For all fields marked“Required,”the transmitter must provide the information described under Description and Remarks. For those fields not marked“Required,”a transmitter must allow for the field but may be instructed to enter blanks or zeros in the indicated field positions and for the indicated length. .04All records must be a fixed length of 750 positions. .05All alpha characters entered in the “T” Record must be upper-case, except e-mail addresses which may be case sensitive.Do notuse punctuation in the name and address fields. July 26, 20101132010–30 I.R.B. Record Name: Transmitter “T” Record Field Position Field Title Length Description and Remarks 1Record Type1 Required. Enter “T.” 2–5 Payment Year4 Required.Enter “2010.” If reporting prior year data report the year which applies (2009, 2008, etc.) and set the Prior Year Data Indicator in field position 6. 6Prior Year Data Indicator 1 Required.Enter “P”onlyif reporting prior year data; otherwise, enter blank. Do not enter a “P” if tax year is2010. 7–15 Transmitter’s TIN9 Required.Enter the transmitter’s nine-digit Taxpayer Identification Number (TIN). 16–20Transmitter Control Code 5Required.Enter the five-character alpha/numeric Transmitter Control Code (TCC) assigned by IRS/IRB. A TCC must be obtained to file data with this program. 21–27Blank7Enter blanks. 28Test File Indicator 1 Required for test files only.Enter a “T” if this is a test file; otherwise, enter a blank. 29Foreign Entity Indicator 1Enter a “1” (one) if the transmitter is a foreign entity. If the transmitter is not a foreign entity, enter a blank. 30–69Transmitter Name40 Required.Enter the name of the transmitter in the manner in which it is used in normal business. Left-justify and fill unused positions with blanks. 70–109Transmitter Name (Continuation) 40 Required.Enter any additional information that may be part of the name. Left-justify information and fill unused positions with blanks. 110–149Company Name40 Required.Enter the name of the company associated with the address where correspondence should be sent. 150–189 Company Name (Continuation) 40Enter any additional information that may be part of the name of the company where correspondence should be sent. 190–229Company Mailing Address 40 Required.Enter the mailing address where correspondence should be sent. Note: Any correspondence relating to problem electronic files will be sent to this address. For U.S. addresses,the payer city, state, and ZIP Code must be reported as a 40,2, and 9-position field, respectively.Filers must adhere to the correct format for the payer city, state, and ZIP Code. For foreign addresses,filers may use the payer city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city,province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 29 must contain a “1” (one). 230–269Company City 40 Required.Enter the city, town, or post office where correspondence should be sent. 270–271Company State 2 Required.Enter the valid U.S. Postal Service state abbreviation. Refer to the chart for valid state codes in Part A, Sec. 12. 272–280Company ZIP Code 9 Required.Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left-justify information and fill unused positions with blanks. 281–295 Blank 15 Enter blanks. 296–303Total Number of Payees 8Enter the total number of Payee “B” Records reported in the file. Right-justify information and fill unused positions with zeros. 304–343Contact Name40 Required.Enter the name of the person to be contacted if IRS/IRB encounters problems with the file or transmission. 2010–30 I.R.B.114July 26, 2010 Record Name: Transmitter“T” Record (Continued) Field Position Field Title Length Description and Remarks 344–358 Contact Telephone Number & Extension 15Required.Enter the telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left-justify information and fill unused positions with blanks. For example, the IRS/IRB Customer Service Section telephone number of866–455–7438with an extension of52345would be866455743852345. 359–408 Contact E-mail Address 50Required if available.Enter the e-mail address of the person to contact regarding electronic files. Left-justify information. If no e-mail address is available, enter blanks. 409–499Blank91Enter blanks. 500–507 Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequence number for the “T” Record will always be “1” (one), since it is the first record on your file andyou can have only one “T” Record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002,” the first “B” Record, “00000003,” the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–517 Blank10Enter blanks. 518 Vendor Indicator1 Required.Enter the appropriate code from the table below to indicate if your software was provided by a vendor or produced in-house. Indicator Usage VYour software was purchased from a vendor or other source. IYour software was produced by in-house programmers. Note: In-house programmer is defined as an employee or a hired contract programmer. If your software is produced in-house, the following Vendor information fields are not required. 519–558 Vendor Name40 Required. Enter the name of the company from whom you purchased your software. 559–598 Vendor Mai ling Address 40 Required.Enter the mailing address. ForU.S.addresses,thevendorcity,state,andZIPCodemustbereported as a 40, 2, and 9-position field, respectively.Filers must adhere to the correct format for the payer city, state, and ZIP Code. For foreign addresses,filers may use the payer city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. 599–638 Vendor City40 Required .Enter the city, town, or post office. 639–640Vendor Sta te 2 Required.Enter the valid U.S. Postal Service state abbreviation. Refer to the chart of valid state codes in Part A, Sec. 12. 641–649Vendor ZIP Code9 Required.Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left-justify information and fill unused positions with blanks. 650–689 Vendor Contact Name40 Required .Enter the name of the person whocan be contacted concerning any software questions. July 26, 20101152010–30 I.R.B. Record Name: Transmitter“T” Record (Continued) Field Position Field Title Length Description and Remarks 690–704Vendor Contact Telephone Number & Extension 15Required.Enter the telephone number of the person to contact concerning software questions. Omit hyphens. If no extension is available, left-justify information and fill unused positions with blanks. 705–739 Blank 35 Enter Blanks. 740Vendor Foreign Entity Indicator 1Enter a “1” (one) if the vendor is a foreign entity. Otherwise, enter a blank. 741–748Blank8Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed characters (CR/LF). Sec. 4. Transmitter “T” Record — Record Layout Record Type Payment Year Prior Year Data Indicator Transmitter’s TIN Transmitter Control Code Blank 1 2–5 6 7–15 16–2021–27 Test File Indicator Foreign Entity Indicator Transmitter Name Transmitter Name (Continuation) Company Name Company Name (Continuation) 282930–6970–109110–149 150–189 Company Mailing Address Company City Company State Company ZIP Code BlankTotal Number of Payees Contact Name 190–229230–269270–271272–280 281–295 296–303304–343 Contact Telephone Number & Extension Contact E-mail Address BlankRecord Sequence Number BlankVendor Indicator 344–358359–408 409–499 500–507508–517518 Vendor Name Vendor Mailing Address Vendor City Vendor State Vendor ZIP Code Vendor Contact Name 519–558559–598599–638 639–640641–649 650–689 2010–30 I.R.B.116July 26, 2010 Vendor Contact Telephone Number & Extension BlankVendor Foreign Entity Indicator BlankBlank or CR/LF 690–704 705–739 740741–748 749–750 Sec. 5. Payer “A” Record — General Field Descriptions .01The Payer “A” Record identifies the person making payments, a recipient of mortgage or student loan interest payments, an educational institution, a broker, a person reporting a real estate transaction, a barter exchange, a creditor, a trustee or issuer of any IRA or MSA plan, and a lender who acquires an interest in secured property or who has a reason to know that the property has been abandoned. The payer will be held responsible for the completeness, accuracy, andtimely submission of electronic files. .02The second record on the file must be an “A” Record. A transmitter may include Payee “B” Records for more than one payer in a file. However,each groupof “B” Records must be preceded by an “A” Record and followed by an End of Payer “C” Record. A single file may contain different types of returns but the types of returnsmust notbe intermingled. A separate “A” Record is required for each payer and each type of return being reported. .03The number of “A” Records depends on the number of payers and the different types of returns being reported. Do not submit separate “A” Records for each payment amount being reported. For example, if a payer is filing Form 1099-DIV to report Amount Codes 1, 2, and 3, all three amount codes should be reported under one “A” Record, not three separate “A” Records. .04The maximum number of “A” Records allowed on a file is 99,000. .05All records must be a fixed length of 750 positions. .06All alpha characters entered inthe “A” Record must be upper case. .07For all fields marked“Required,”the transmitter must provide the information described under Description and Remarks. For those fields not marked“Required,”a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s)and for the indicated length. Record Name: Payer “A” Record Field Position Field Title Length Description and Remarks 1Record Type1 Required.Enter an “A.” 2–5 Payment Year4 Required.Enter “2010.” If reporting prior year data report the year which applies (2009, 2008, etc.). 6 Combined Federal/State Filer 1 Required for the Combined Federal/State Filing Program.Enter “1” (one) if approved or submitting a test to participate in the Combined Federal/State Filing Program; otherwise, enter a blank. Note 1: If the Payer “A” Record is coded for Combined Federal/State Filing Program there must be coding in the Payee “B” Records and the State Totals “K” Records. Note 2: If you entered “1” (one) in this field position, be sure to code the Payee “B” Records with the appropriate state code. Refer to Part A, Sec. 10,for further information. 7–11Blank5Enter blanks. 12–20Payer’s Taxpayer Identification Number (TIN) 9 Required.Must be the valid nine-digit Taxpayer Identification Number assigned to the payer.Do not enter blanks, hyphens, or alpha characters.All zeros, ones, twos, etc., will have the effect of an incorrect TIN. Note: For foreign entities that are not required to have a TIN, this field must be blank. However, the Foreign Entity Indicator, position 52 of the “A”Record, must be set to “1” (one). July 26, 20101172010–30 I.R.B. Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks 21–24Payer Name Control 4The Payer Name Control can be obtained only from the mail label on the Package 1096 that is mailed to most payers eachDecember. If a Package 1096 has not been received, you can determine your name control using the following simple rules or you can leave the field blank. For a business,use the first four significant characters of the business name. Disregard the word “the” when it is the first word of the name, unless there are only two words in the name. A hyphen (-) and an ampersand (&) are the only acceptable special characters. Names of less than four (4) characters should be left-justified, filling the unused positions with blanks. 25 Last Filing Indicator 1Enter a “1” (one) if this is thelast yearthis payer name and TIN will file information returns electronically or on paper; otherwise, enter blank. 26–27 Type of Return2 Required.Enter the appropriate code from the table below. Left-justify, blank fill. TypeofReturnCode 1097-BTCBT 10983 1098-CX 1098-E2 1098-T8 1099-A4 1099-BB 1099-C 5 1099-CAPP 1099-DIV1 1099-GF 1099-HJ 1099-INT6 1099-LTCT 1099-MISCA 1099-O ID D 1099-PATR7 1099-QQ 1099-R9 1099-SS 1099-SAM 3921N 3922Z 5498 L 5498-ESA V 54 98-SA K 8935 U W -2G W 2010–30 I.R.B.118July 26, 2010 Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks 28–41Amount Codes (See Note.) 14 Required.Enter the appropriate amount codes for the type of return being reported. In most cases, the box numbers on paper information returns correspond with the amount codes used to file electronically. However, if discrepancies occur, this Revenue Procedure governs for filing electronically. Enter the amount codes in ascending sequence; numeric characters followed by alphas. Left-justify, and fill unused positions with blanks. Note: A type of return and an amount code must be present in every Payer “A” Record even if no money amounts are being reported. For a detailed explanation of the information to be reported in each amount code, refer to the appropriate paper instructions for each form. Amount CodesForm 1097-BTC—Bond Tax Credit For Reporting Bond Tax Credit on Form 1097-BTC: AmountCodeAmountType 3Stated Principal 4March 15, 2010 Allowance Date Credit 5June 15, 2010 Allowance Date Credit 6 September 15, 2010 Allowance Date Credit 7December 15, 2010 Allowance Date Credit Amount CodesForm 1098—Mortgage Interest Statement For Reporting Mortgage Interest Received From Payers/Borrowers (Payer of Record) on Form 1098: A mountCodeAmountType 1Mortgage interest received from payer(s)/borrower(s) 2Pointspai d on purchase of principal residence 3Refund (or credit) of overpaid interest 4Mortgage Insurance Premiums 5 Blank (Filer’s use) Amount CodesForm 1098-C— Contributions of Motor Vehicles, Boats, and Airplanes For Reporting Gross Proceeds From Sales on Form 1098-C: A mountCodeAmountType 4Gross proceeds from sales 6Value of goods or services in exchange for vehicle Amount CodeForm 1098-E—Student Loan Interest For Reporting Interest on Student Loans on Form 1098-E: A mountCodeAmountType 1Student loan interest received by lender July 26, 20101192010–30 I.R.B. Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks Amount CodesForm 1098-T— Tuition Statement For Reporting Tuition Payments on Form 1098-T: AmountCodeAmountType 1Payments received forqualified tuition and related expenses 2Amounts billed for qualified tuition and related expen ses 3Adjustments made for prior year 4Scholarships or grants 5 Adjustmentstoscholarshipsorgrantsfor a prior year 7Reimbursements or refunds of qualified tuition and related expenses from an insurance contract Note 1: For Amount Codes 1 and 2 enter either payments received OR amounts billed. DO NOT report both. Note 2: Amou nt Codes 3 and 5 are assumed to be negative. It is not necessary to code with an over punch or dash to indicat e a negative reporting. Amount CodesForm 1099-A— Acquisition or Abandonment of Secured Property For Reporting the Acquisition or Abandonment of Secured Property on Form 1099-A: A mountCodeAmountType 2Balance of principal outstanding 4Fair market value of property For Reporting Payments on Form 1099-B: Amount Co desForm 1099-B— Proceeds From Brok er and Barter Exchange Transact ions A mountCo de AmountTy pe 2Stocks,b onds, etc. (For forward contracts, See Note 1 .) 3Bartering (Do not report negative amounts.) 4Federal income tax withheld (backup withholding) (Do not report negative amounts.) 6 Profit (or loss) realized in2010(See Note 2.) 7Unreal ized profit (or loss) on open contracts —12/31 /2009(See Note 2.) 8Unrealized profit (or loss) on open contracts —12/31/2010(See Note 2.) 9 Aggregate profit (or loss)(See Note 2.) Note 1: The payment amount field associated with Amount Code 2 may be used to report a loss from a closing transaction on a forward contract. Refer to the “B” Record – General Field Descriptions and Record Layouts, Payment Amount Fields, for instructions on reporting negative amounts. Note 2: Payment Amount Fields 6, 7, 8, and 9 are to be used for the reporting of regulated futures or foreign currency cont racts. 2010–30 I.R.B.120July 26, 2010 Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks For Reporting Payments on Form 1099-C: Amount CodesForm 1099-C — Cancellation of Debt A mountCodeAmountType 2Amount of debt canceled 3Interest, if included in Amount Code 2 7 Fair market value of property(See Note.) Note: Use Amount Code 7 only if a combined Form 1099-A and 1099-C is being filed. For Reporting Payments on Form 1099-CAP: Amount CodeForm 1099-CAP— Changes in Corporate Control and Capital StructureA mountCodeAmountType 2Aggregate amount received For Reporting Payments on Form 1099-DIV: Amount CodesForm 1099-DIV— Dividends and Distributions A mountCodeAmountType 1Total ordinary dividends 2Qualified div idends 3Total capital gain distribution 6 Unrecaptured Section 1250 gain 7Section 1202 gain 8Collectibles (28%) rate gain 9Nondividend distributions AFederal in come tax withheld BInvestment expenses CForeign tax paid DCash liquidation distributions ENon-cash liquidation distributions For Reporting Payments on Form 1099-G: Amount Co desForm 1099-G— Certain Governme nt Payments A mountCo de AmountTy pe 1Unemploy ment compensation 2State or local income tax refunds, credits, or offsets 4Federal income tax withheld (backup withholding or voluntary withholding on unemployment compensation or Commodity Credit Corporation Loans, or certain crop disaster payments) 5 Alterna tive Trade Adjustment Assistance (ATAA) Payments 6Taxable grants 7Agriculture payments 9Market Gain July 26, 20101212010–30 I.R.B. Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks For Reporting Payments on Form 1099-H: Amount CodesForm 1099-H— Health Coverage Tax Credit (HCTC) Advance PaymentsA mountCodeAmountType 1Gross amount of health insurance advance payments 2Amount of advance payment for January 3Amount of advance payment for February 4Amount of advance payment for March 5 Amount of advance payment for April 6Amount of advance payment for May 7Amount of advance payment for June 8Amount of advance payment for July 9Amount of advance payment for August AAmount of advance payment for September BAmount of advance payment for October CAmount of advance payment for November DAmount of advance payment for December For Reporting Payments on Form 1099-INT: Amount CodesForm 1099-INT— Interest Income A mountCodeAmountType 1Interest income not included in Amount Code 3 2Early with drawal penalty 3Interest on U.S. Savings Bonds and Treasury obligations 4Federal income tax withheld (backup withholding) 5 Investment expenses 6Foreign tax paid 8Tax-exempt interest 9Specified Private Activity Bond Interest For Reporting Payments on Form 1099-LTC: Amount CodesForm 1099-LTC— Long-T erm Care and Accelerated Death Benefi ts A mount Code Amount Type 1Grossl ong-term care benefits paid 2Accelerated death benefits paid For Reporting Payments on Form 1099-MISC: Amount CodesForm 1099-MISC— Miscellaneous Income (See Note 1.)A mountCodeAmountType 1Rents 2 Royalt ies(See Note 2.) 3Other income 4Feder al income tax withheld (backup withh olding or withholding on Indian gamin g profits) 5 Fishing boat proceeds 6Medi cal and health care payments 7Nonemployee compensation 8Substitute payments in lieu of dividends or interest 2010–30 I.R.B.122July 26, 2010 Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks AmountCodeAmountType ACrop insurance proceeds BExcess golden parachute payments CGross proceeds paid to an attorney in connection with legal services DSection 409A D eferrals ESection 409A Income Note 1: If reporting a direct sales indicatoronly, use Type of Return “A” in Field Positions 26–27, and Amount Code 1 in Field Position 28 of the Payer “A” Record. All payment amount fields in the Payee “B” Record will contain zeros. Note 2: Do not report timber royalties under a “pay-as-cut” contract; these must be reported on Form 1099-S. Amount CodesForm 1099-OID— Original Issue Discount For Reporting Payments on Form 1099-OID: A mountCodeAmountType 1Original issue discount for2010 2Otherperio dic interest 3Early withdrawal penalty 4Federal income tax withheld (backup withholding) 6Original issue discount on U.S. Treasury Obligations 7Investment expenses For Reporting Payments on Form 1099-PATR: Amount CodesForm 1099-PATR— Taxable Distributions Received From CooperativesA mountCodeAmountType 1Patronage dividends 2Nonpatronage distributions 3Per-uni t retain allocations 4Federal income tax withheld (backup withholding) 5 Redemption of nonqualified notices and retain allocations 6Deduction for qualified production activities income Pass-Through Credits 7Investment credit 8Work opportunity credit 9Patron’s alternative minimum tax (AMT) adjustment AFor filer’s use for pass-through credits and deductions For Reporting Payments on a Form 1099-Q: Amount CodesForm 1099-Q— Payments From Qualified Education Programs (Under Sections 529 and 530)A mountCodeAmountType 1Gross distribution 2Earnings 3Bas is July 26, 20101232010–30 I.R.B. Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks For Reporting Payments on Form 1099-R: Amount CodesForm 1099-R— Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.A mountCodeAmountType 1Gross distribution 2 Taxable amount(See Note 1.) 3Capital gain (included in Amount Code 2) 4Federal income tax withheld 5 Employee contributions or insurance premiums 6Net unrealized appreciation in employer’s securities 8Other 9Total empl oyee contributions ATraditional IRA/SEP/SIMPLE distribution or Roth conversion(See Note 2.) Note 1: If the taxable amount cannot be determined, enter a “1” (one) in position 547 of the “B” Record. Payment Amount 2 must contain zeros. Note 2: For Form 1099-R, report the Roth conversion or total amount distributed from an IRA, SEP, or SIMPLE in Payment Amount Field A (IRA/SEP/SIMPLE distribution orRoth conversion) of the Payee “B” Record, and generally, the same amount in Payment Amount Field 1 (Gross Distribution). The IRA/SEP/SIMPLE indicator should be set to “1” (one) in Field Position 548 of the Payee “B” Record. For Reporting Payments on Form 1099-S: Amount CodesForm 1099-S— Proceeds From Real Estate Transactions A mountCodeAmountType 2Gross proceeds (See Note.) 5 Buyer’s part of real estate tax Note: In clude payments of timber royalties made under a “pay-as-cut” contract, reportable under IRC section 6050N. If timber r oyalties are being reported, enter“TIMBER” in the description field ofthe “B” Record. If lump-sum timber payment s are being reported, enter “LUMP-SUM TIMBER PAYMENT” in the description field of the “B” Record. For Repo rting Distributions on Form 1099-SA: Amount CodesForm 1099-SA— Distributions From an HSA, Archer MSA, or Medicare Advantage MSAA mountCodeAmountType 1Gross distribution 2Earnings on excess contributions 4Fair market value of the account on date of death For Reporting Information on Form 3921: Amount CodesForm 3921—Exerciseof aQual ified Incentive Stock Option Under Secti on 442(b) A moun tCode Amoun tType 3Exerc ise price per share 4Fair market value of share on exercise date 2010–30 I.R.B.124July 26, 2010 Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks For Reporting Information on Form 3922: Amount CodesForm 3922—Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)A mountCodeAmountType 3Fair market value per share on grant date 4Fair market value on exercise date 5 Exercise price per share 8Exercise price per share determined as if the option was exercised on the date option was granted For Reportin g Information on Form 5498: Amount Codes Form 5498—IRA Contributio n Information A mountCodeAmountType 1IRA contributions (other than amounts in Amount Codes 2, 3, 4, 8, 9, and A)(See Notes 1 and 2.) 2Rollover contributions 3Roth conversion amount 4Recharacterized contributions 5 Fair market value of account 6Life insurance cost included in Amount Code 1 8SEP contributions 9SIMPLE contributions ARoth IRA contributions BRMD amount CPostpon ed Contribution DRepayments Note 1: If reporting IRA contributions for a participant in a military operation, see2010 Instructions for Forms 1099-R and 549 8. Note 2: Also include employee contributions to an IRA under a SEP plan but not salary reduction contributions. D O NOTincludeEMPLOYERcontributions; these are included in Amount Code 8. For Reporting Information on Form 5498-ESA:Amount CodesForm 5498-ESA— Coverdell ESA Contribution Information A moun tCode Amoun tType 1Coverd ell ESA contributions 2Rollover contributions For Reporting Information on Form 5498-SA:Amount CodesForm 5498-SA—HSA, Archer MSA, or Medicare Advantage MSA InformationA mountCodeAmountType 1Employee or self-employed person’s Archer MSA contributions made in 2010 and 2011 for 2010 2Total contributions made in 2010 (See current 2010 Instructions.) 3Total HSA/MSA contributions made in 2011 for 2010 4 Rollover contributions(See Note.) 5 Fair market value of HSA, Archer MSA or Medicare Advantage MSA Note:ThisistheamountofanyrollovermadetothisMSAin2010after a distribution from another MSA. For detailed information on reporting, see the2010 Instructions for Forms 1099-SA and 5498-SA. July 26, 20101252010–30 I.R.B. Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks For Reporting Information on Form 8935: Amount CodesForm 8935—Airline Payments Report A mountCodeAmountType 1Total amount reported 2First year of re ported payments 3Second year of reported payments 4Third year of reported payments 5 Fourth year of reported payments 6Fifth year of reported payments Amount Codes Form W-2G—Certain Gambling Wi nnings For Reporting Payments on Form W-2G: A mountCodeAmountType 1Grosswinnings 2Federal income tax withheld 7Winnings from identical wagers 42–51 Blank10 Enter blanks. 52 Foreign Entity Indicator 1Enter a “1” (one) if the payer is a foreign entity and income is paid by the foreign entity to a U.S. resident. Otherwise, enter a blank. 53–92 First Payer Name Line 40 Required.Enter the name of the payer whose TIN appears in positions 12–20 of the “A” Record. Any extraneous information must be deleted. Left-justify information, and fill unused positions with blanks. (Filers should not enter a transfer agent’s name in this field. Any transfer agent’s name should appear in the Second Payer Name Line Field.) 93–132Second Payer Name Line 40 If the Transfer (or Paying) Agent Indicator (position 133) contains a “1” (one), this field must contain the name of the transfer (or paying) agent. If the indicator contains a “0” (zero), this field may contain either a continuation of the First Payer Name Line or blanks. Left-justify information and fill unused positions with blanks. 133Transfer Agent Indicator 1 Required.Identifies the entity in the Second Payer Name Line Field. CodeMeaning 1The entity in the Second Payer Name Line Field is the transfer (or paying) agent. 0 (zero)The entity shown isnotthe transfer (or paying) agent (i.e., the Second Payer Name Line Field contains either a continuation of the First Payer Name Line Field or blanks). 134–173Payer Shipping Address 40 Required.If the Transfer Agent Indicator in position 133 is a “1” (one), enter the shipping address of the transfer (or paying) agent. Otherwise, enter theactual shipping address of the payer. The street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to a street address. Left-justify information, and fill unused positions with blanks. For U.S. addresses,the payer city, state, and ZIP Code must be reported as a 40, 2, and 9-position field, respectively.Filers must adhere t o the correct format for the payer city, state, and ZIP Code. For foreign addresses,filers may use the payer city, state, and ZIP Code as acontinuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 52 must contain a “1” (one). 2010–30 I.R.B.126July 26, 2010 Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks 174–213Payer City40 Required.If the Transfer Agent Indicator in position 133 is a “1” (one), enter the city, town, or post office of the transfer agent. Otherwise, enter the city, town, or post office of the payer. Left-justify information, and fill unused positions with blanks. Do not enter state and ZIP Code information in this field. 214–215 Payer State2 Required.Enter the valid U.S. Postal Service state abbreviations. Refer to the chart of valid state abbreviations in Part A, Sec.12. 216–224Payer ZIP Code 9 Required.Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left-justify information and fill the unused positions with blanks. For foreign countries, alpha characters are acceptable as long as the filer has entered a “1” (one) in the Foreign Entity Indicator, located in Field Position 52 of the “A” Record. 225–239 Payer’s Telephone Number & Extension 15 Enter the payer’s telephone number and extension. Omit hyphens. Left-justify information and fill unused positions with blanks. 240–499Blank260Enter blanks. 500–507 Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequence number for the “T” Record will always be “1” (one), since it is the first record on your file and you can have only one “T” Record in a file. Each record, thereafter, must be incremented by one inascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as“00000001” in the field, the first “A” Record would be “00000002,” the first “B” Record, “00000003,” the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–748 Blank241Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Sec. 6. Payer “A” Record — Record Layout Record Type Payment Year Combined Federal/State Filer BlankPayer TIN Payer Name Control Last Filing Indicator 1 2–5 67–1112–2021–24 25 Type of Return Amount Codes BlankForeign Entity Indicator First Payer Name Line 26–2728–41 42–515253–92 Second Payer Name Line Transfer Agent Indicator Payer Shipping Address Payer City Payer State Payer ZIP Code 93–132133134–173174–213 214–215 216–224 July 26, 20101272010–30 I.R.B. Payer’s Telephone Number and Extension BlankRecord Sequence Number BlankBlank or CR/LF 225–239 240–499 500–507508–748749–750 Sec. 7. Payee “B” Record — General Field Descriptions and Record Layouts .01The “B” Record contains the payment information from the information returns. The record layout for field positions 1 through 543 is the same for all types of returns. Field positions 544 through 750 vary for each type of return toaccommodate special fields for individual forms. In the “B” Record, the filermustallow for all sixteen Payment Amount Fields.For those fields not used, enter “0s” (zeros). .02The following specifications include a field in the payee records called “NameControl” in which the first four characters of the payee’s surname are to be entered by the filer: (a)If filers are unable to determine the first four characters of the surname, the Name Control Field may be left blank. Com- pliance with the following will facilitate IRS computer programs in identifying the correct name control: (1)The surname of the payee whose TIN is shown in the “B” Recordshould always appear first. If, however, the records have been developed using the first name first, the filer must leave a blank space between the first and last names. (2)In the case of multiple payees, the surname of the payee whose TIN (SSN, EIN, ITIN, or ATIN) is shown in the “B” Record must be present in the First Payee Name Line. Surnames of any other payees may be entered in the Second Payee Name Line. .03For all fields marked“Required,”the transmitter must provide the information described under “Description and Remarks”. For those fields not marked“Required,”the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s)and for the indicated length. .04All records must be a fixed length of 750 positions. .05A field is also provided in these specifications for Special DataEntries. This field may be used torecord information required by state or local governments, or for the personal use of the filer. IRS does not use the data provided in the Special Data Entries Field; therefore, the IRS program does not check the content or format ofthe data entered in this field. Itis the filer’s option to use the Special Data Entry Field. .06Following the Special Data Entries Field in the “B” Record, payment fields have been allocatedfor State Income Tax Withheld and Local Income Tax Withheld. These fields are for the convenience of the filers. The information will not be used by IRS/IRB. .07Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A, Sec. 10, to participate in this program. .08All alpha characters in the “B” Record must be uppercase. .09 Do notuse decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numeric characters. Record Name: Payee “B” Record Field Position Field Title Length Description and Remarks 1Record Type1 Required. Enter “B.” 2–5 Payment Year4 Required.Enter “2010.” If reporting prior year data report the year which applies (2009, 2008, etc.). 6Corrected Return Indicator (See Note.) 1 Required for corrections only.Indicates a corrected return. CodeDefinition GIf this is a one-transactioncorrectionorthefirstof a two-transaction correction CIf this is the second transaction of a two-transaction correction BlankIf this is not a return being submitted to correct information already processed by IRS Note: C, G, and non-coded records must be reported using separate Payer “A” Records. Refer to Part A, Sec. 8, for specific instructions on how to file corrected returns. 2010–30 I.R.B.128July 26, 2010 Record Name: Payee “B” Record (Continued) Field Position Field Title Length Description and Remarks 7–10Name Control4If determinable, enter the first four characters of the surname of the person whose TIN is being reported in positions 12–20 of the “B” Record; otherwise,enter blanks. This usually is the payee. If the name that corresponds to the TIN is not included in the first or sec- ond payee name line and the correctname control is not provided, a backup withholding notice may be generated for the record. Sur- names of less than four characters should be left-justified, filling the unused positions with blanks. Special characters and imbedded blanks should be removed. In the case of a business, other than a sole proprietorship, use the first four significant characters of the business name. Disregard the word “the” when it is the first word of the name, unless there are only two words in the name. A hyphen (-) and an ampersand (&) are the only acceptable special characters. Surname prefixes are considered, e.g., for Van Elm, the name control would be VANE. For a sole proprietorship, use the name of the owner to create the name control and report the owner’s name in positions 248–287, First Payee Name Line. Note: Imbedded blanks, extraneous words, titles, and specialcharacters (i.e., Mr., Mrs., Dr., period [.], apostrophe [’]) should be removed from the Payee Name Lines. A hyphen (-) and an ampersand (&) are the only acceptable special characters. The following examples may be helpful to filers in developing the Name Control: Name NameControl Individuals: JaneB rownBROW John A.L eeLEE* James P.E n,Sr.EN* JohnO ’Neil ONEI MaryV anBurenVANB JuanD eJesusDEJE Gloria A.E l-RoyEL-R Mr. John S mith SMIT JoeM cCarthy MCCA PedroT orres-Lopes** TORR MariaL opez Moreno**LOPE Binh ToL aLA* Nhat ThiP hamPHAM Corporations: TheF irstNationalBank FIRS T heHideawayTHEH A &BCafe A&BC 1 1THStreet Inc. 11TH Sole Proprietor: MarkH emlock DBA The Sunshine Club HEML MarkD ’Allesandro DALL July 26, 20101292010–30 I.R.B. Record Name: Payee “B” Record (Continued) Field Position Field Title Length Description and Remarks Partnership: RobertAspen and Bess Willow ASPE HaroldF ir,BruceElm, and Joyce Spruce et al Ptr FIR* Estate: FrankW hiteEstate WHIT Estate of Shei laB lue BLUE Trusts and Fiduciaries: D aisy Corpor ation Employee Benefit Tru st DAIS Trust FBO The C herryblossom Society CHER Exempt Organizations: L aborer’s Union, AFL-CIOLABO S t.Bernar d’s Methodist Church Bld g. Fund STBE * Name Controls of less than four significant characters must be left-justified and blank-filled. **For Hispanic names, when two last names are shown for an individual, derive the name control from the first last name. 11Type of TIN1This field is used to identify the Taxpayer Identification Number (TIN) in positions 12–20 as eitheran Employer Identification Num- ber (EIN), a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN) or an Adoption Taxpayer Identification Number (ATIN). Enter the appropriate code from the following table: CodeTypeofT IN TypeofA ccount 1EINA busine ss, organization, some sole pro prietors, or other entity 2SSNAn individual, including some sole proprietors 2ITINAnindiv idual required to have a taxpaye r identification number, but who i s not eligible to obtain an SSN. 2ATINAn adopted individual prior to the assignment of a social security number BlankN/AIf the t ype of TIN is not deter- minab le, enter a blank. 12–20Payee’ s Taxpayer Identification Number (TIN) 9 Required.Enter the nine-digit Taxpayer Identification Number of the payee (SSN, ITIN, ATIN, or EIN). If an identification number has been applied for but not received, enter blanks.Do not enter hyphens or alpha characters.All zeros, ones, twos, etc., will have the effect of an incorrect TIN. If the TIN is not available, enter blanks. Note: If you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099, see the2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G)for reporting requirements. 2010–30 I.R.B.130July 26, 2010 Record Name: Payee “B” Record (Continued) Field Position Field Title Length Description and Remarks 21–40Payer’s Account Number For Payee 20 Required if submitting more than one information return of the same type for the same payee.Enter any number assigned by the payer to the payee that can be used by the IRS to distinguish between information returns. This number must be unique for each informa- tion return of the same type for the same payee. If a payee has more than one reporting of the same document type, it is vital that each re- porting have a unique account number. For example, if a payer has 3 separate pension distributionsfor the same payee and 3 separate Forms 1099-R are filed, 3 separate unique account numbers are re- quired. A payee’s account number may be given a unique sequencing number, such as 01, 02 or A, B, etc., to differentiate each reported in- formation return. Do not use the payee’s TIN since this will not make each record unique. This information is critical when corrections are filed. This number will be provided with the backup withholding no- tification and may be helpful in identifying the branch or subsidiary reporting the transaction. The account number can be any combi- nation of alpha, numeric or special characters. If fewer than twenty characters are used, filers may either left or right-justify, filling the remaining positions with blanks. 41–44Payer’s Office Code 4Enter office code of payer; otherwise, enter blanks. For payers with multiple locations, this field may be used to identify the location of the office submitting the information return. This code will also ap- pear on backup withholding notices. 45–54 Blank10Enter blanks. Payment Amount Fields (Must be numeric) Required. Filers should allow for all payment amounts. For those not used, enter zeros.Each payment field must contain 12 numeric characters. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the pay- ment amount fields.Do not enter dollar signs, commas, decimal points, or negative payments, except those items that reflect a loss on Form 1099-B or 1099-Q.Positive and negative amounts are in- dicated by placing a “+” (plus) or “-” (minus) sign in the left-most position of the payment amount field. A negative over punch in the unit’s position may be used, instead of a minus sign, to indicate a negative amount. If a plus sign, minus sign, or negative over punch is not used, the number is assumed to be positive. Negative over punch cannot be used in PC created files. Payment amounts must be right-justified and unused positions must be zero filled. 55–66 Payment Amount 1* 12The amount reported in this field represents payments for Amount Code 1 in the “A” Record. 67–78Payment Amount 2* 12The amount reported in this field represents payments for Amount Code 2 in the “A” Record. 79–90Payment Amount 3* 12The amount reported in this field represents payments for Amount Code 3 in the “A” Record. 91–102Payment Amount 4* 12The amount reported in this field represents payments for Amount Code 4 in the “A” Record. 103–114 Payment Amount 5* 12The amount reported in this field represents payments for Amount Code 5 in the “A” Record. 115–126 Payment Amount 6* 12The amount reported in this field represents payments for Amount Code 6 in the “A” Record. July 26, 20101312010–30 I.R.B. Record Name: Payee “B” Record (Continued) Field Position Field Title Length Description and Remarks 127–138 Payment Amount 7* 12The amount reported in this field represents payments for Amount Code 7 in the “A” Record. 139–150 Payment Amount 8* 12The amount reported in this field represents payments for Amount Code 8 in the “A” Record. 151–162 Payment Amount 9* 12The amount reported in this field represents payments for Amount Code 9 in the “A” Record. 163–174 Payment Amount A* 12The amount reported in this field represents payments for Amount Code A in the “A” Record. 175–186 Payment Amount B* 12The amount reported in this field represents payments for Amount Code B in the “A” Record. 187–198 Payment Amount C* 12The amount reported in this field represents payments for Amount Code C in the “A” Record. 199–210 Payment Amount D* 12The amount reported in this field represents payments for Amount Code D in the “A” Record. 211–222 Payment Amount E* 12The amount reported in this field represents payments for Amount Code E in the “A” Record. 223–234 Payment Amount F* 12The amount reported in this field represents payments for Amount Code F in the “A” Record. 235–246 Payment Amount G* 12The amount reported in this field represents payments for Amount Code G in the “A” Record. *If there are discrepancies between the payment amount fields and the boxes on the paper forms, the instructions in this Revenue Procedure must be followed for electronic filing. *Payment Amount Fields, F and Gwere added in anticipation of expanded reporting requirements on certain information returns. Currently, there are no corresponding Amount Codes in the Payer “A” Record. Filers must allow for these amount fields in their Payee “B” Records and like any unusedamount fields they must be zero filled. For those fields not used, enter “0s” (zeros). These statements also apply to theEnd of Payer “C” Record and the State Totals “K” Record. 247Foreign Country Indicator 1 If the address of the payee is in a foreign country, enter a “1” (one) in this field; otherwise, enter blank. When filers use this in- dicator, they may use a free format for the payee city, state, and ZIP Code. Enter information in the following order: city, province or state, postal code, and the name of the country. Address information must not appear in the First or Second Payee Name Line. 248–287 First Payee Name Line 40 Required.Enter the name of the payee (preferably surname first) whose Taxpayer Identification Number (TIN) was provided in posi- tions 12–20 of the Payee “B” Record. Left-justify and fill unused positions with blanks. If more space is required for the name, use theSecondPayeeNameLineField. If reporting information for a sole proprietor, the individual’s name must always be present on the First Payee Name Line. The use of the business name is optional in the Second Payee Name Line Field. End the First Payee Name Line with a full word. Extraneouswords, titles, and special charac- ters (i.e., Mr., Mrs., Dr., period, apostrophe) should be removed from the Payee Name Lines. A hyphen (-) and an ampersand (&) are the only acceptable special characters for First and Second Payee Name Lines. Note: If you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099, see the2010 General Instruction for Certain Forms (1098, 1099, 3921, 3922, 5498, and W-2G)for reporting requirements. 2010–30 I.R.B.132July 26, 2010 Record Name: Payee “B” Record (Continued) Field Position Field Title Length Description and Remarks 288–327 Second Payee Name Line 40If there are multiple payees (e.g.,partners, joint owners, or spouses), use this field for those names not associated with the TIN provided in positions 12–20 of the “B” Record, or if not enough space was provided in the First Payee Name Line, continue the name in this field. Left-justify information andfill unused positions with blanks. Do not enter address information.It is important that filers provide as much payee information to IRS/IRB as possible to identify the payee associated with the TIN. Left-justify and fill unused positions with blanks.SeeNoteaboveinFirstPayeeNameLine. 328–367 Blank40Enter blanks. 368–407 Payee Mailing Address 40 Required.Enter mailing address of payee. Street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to street address. This fieldmust notcontain any data other than the payee’s mailing address. 408–447 Blank40Enter blanks. 448–487 Payee City40 Required.Enter the city, town or post office. Left-justify informa- tion and fill the unused positions with blanks. Enter APO or FPO if applicable. Do not enter state and ZIP Code information in this field. 488–489 Payee State2 Required.Enter the valid U.S. Postal Service state abbreviations for states or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 12. 490–498 Payee ZIP Code 9 Required.Enter the valid ZIP Code (nine or five-digit) assigned by the U.S. Postal Service. If only the first five-digits are known, left-justify information and fill the unused positions with blanks. For foreign countries, alpha characters are acceptable as long as the filer has entered a “1” (one) in the Foreign Country Indicator, located in position 247 of the “B” Record. 499Blank1Enter blank. 500–507 Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequence number for the “T” Record will always be “1” (one), since it is the first record on your file and you can have only one “T” Record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 2, 3, 4, etc. Right- justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002,” the first “B” record, “00000003,” the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–543 Blank36Enter blanks. Standard Payee “B” Record Format For All Types of Returns, Positions 1–543 Record Type Payment Year Corrected Return Indicator Name Control Type of TIN Payee’s TIN Payer’s Account Number For Payee 1 2–5 67–101112–2021–40 July 26, 20101332010–30 I.R.B. Payer’s Office Code BlankPayment Amount 1 Payment Amount 2 Payment Amount 3 Payment Amount 4 Payment Amount 5 41–44 45–5455–66 67–7879–9091–102103–114 Payment Amount 6 Payment Amount 7 Payment Amount 8 Payment Amount 9 Payment Amount A Payment Amount B 115–126 127–138 139–150151–162 163–174 175–186 Payment Amount C Payment Amount D Payment Amount E Payment Amount F Payment Amount G Foreign Country Indicator First Payee Name Line 187–198199–210211–222223–234 235–246 247248–287 Second Payee Name Line BlankPayee Mailing Address BlankPayee City 288–327328–367368–407408–447448–487 Payee State Payee ZIP Code BlankRecord Sequence Number Blank 488–489490–498499 500–507508–543 The following sections define the field positions for the different types of returns in the Payee “B” Record (positions 544–750): (1)Form 1097-BTC (2) Form 1098 (3) Form 1098-C (4) Form 1098-E (5) Form 1098-T (6) Form 1099-A (7) Form 1099-B (8) Form 1099-C (9) Form 1099-CAP (10) Form 1099-DIV* (11) Form 1099-G* (12) Form 1099-H (13) Form 1099-INT* (14) Form 1099-LTC (15) Form 1099-MISC* (16) Form 1099-OID* (17) Form 1099-PATR* (18) Form 1099-Q (19) Form 1099-R* (20) Form 1099-S (21) Form 1099-SA (22) Form 3921 (23) Form 3922 (24) Form 5498* 2010–30 I.R.B.134July 26, 2010 (25) Form 5498-ESA (26) Form 5498-SA (27) Form 8935 (28) Form W-2G * These forms may be filed through the Combined Federal/State Filing Program. IRS/IRB will forward these records to participating states for filers who have been approved for theprogram. See Part A, Sec. 10, for information about the program, including specific codesfor the record layouts. (1) Payee “B” Record — Record LayoutPositions 544–750 for Form 1097-BTC Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547Issuer Indicator 1 Required.Enter the appropriate indicator from the table below: Indicator Usage 1Issuer of Bond or Its Agent Filing Initial 2010 Form 1097-BTC 2An Entity that Received a 2010 Form 1097-BTC for this bond 548–555 Bond Issue Date 8Enter bond issue date formatted as YYYYMMDD. 556–563 Maturity Date8Enter maturity date formatted as YYYYMMDD. 564–576 CUSIP Number13Enter CUSIP number. Right justify and blank fill. 577–607 Blank31Enter blanks. 608–610 Bond Code3 Required.Ent er the appropriate Bond Code: Code Category 101Qualified Forestry Conservation Bonds 102New Clean Renewable Energy Bonds 103Qualified E nergy Conservation Bonds 104Qualified Zone Academy Bonds 105Qualified School Construction Bonds 106 Clean Renewable Energy Bonds 107Midwestern Tax Credit Bond 108Other 109Build Ame rica Bonds 611–619 Bond Issu er’s Identifi cation Number 9Enter bon d issuer’s identification number. 620–659 Bond Issue r’s Name 40Enter Bond Issuer’s Name. Left-justify and blank fill. 660–662 Blank3Enter blanks. 663–722 Special Data Entries 60 This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank 26 Enter blanks. 749–750 Blank2Enter bla nks or carriage return/line feed (CR/LF) characters. July 26, 20101352010–30 I.R.B. Payee “B” Record — Record Layout Positions 544–750 for Form 1097-BTC BlankIssuer Indicator Bond Issue Date Maturity Date CUSIP Number BlankBond Code 544–546 547548–555 556–563564–576577–607608–610 Bond Issuer’s Identification Number Bond Issuer’s Name BlankSpecial Data Entries BlankBlank 611–619620–659660–662663–722 723–748749–750 (2) Payee “B” Record — Record LayoutPositions 544–750 for Form 1098 Field Position Field Title Length Description and Remarks 544–662 Blank119Enter blanks. 663–722 Special Data Entries60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record LayoutPositions 544–750 for Form 1098 BlankSpecial Data Entries BlankBlank or CR/LF 544–662 663–722723–748 749–750 (3) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-C Field Position Field Title Length Description and Remarks 544–545 Blank2Enter blanks. 546 Transaction Indicator1Enter “1” (one) if the amount reported in Payment Amount Field 4 is an arm’s length transaction to an unrelated party. Otherwise, enter a blank. 547 Transfer After Improvements Indicator 1Enter “1” (one) if the vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use. Otherwise, enter a blank. 548 Transfer Below Fair Market Value Indicator 1Enter “1” (one) if the vehicle is transferred to a needy individual for significantly below fair market value. Otherwise, enter a blank. 549–587 Make, Model, Year39Enter the make, model and year of vehicle. Left-justify and fill un- used positions with blanks. 2010–30 I.R.B.136July 26, 2010 (3) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-C (Continued) Field Position Field Title Length Description and Remarks 588–612 Vehicle or Other Identification Number 25 Enter the vehicle or other identification number of the donated vehi- cle. Left-justify and fill unused positions with blanks. 613–651 Vehicle Description39Enter a description of material improvements or significant interven- ing use and duration of use. Left-justify and fill unused positions with blanks. 652–659 Date of Contribution8Enter the date the contribution was made to an organization, in the format YYYYMMDD (e.g., January 5, 2010, would be 20100105). Do not enter hyphens or slashes. 660Donee Indicator1Enter the appropriate indicator from the following table to report if the donee of the vehicle provides goods or services in exchange for the vehicle. Indicator Usage 1Donee provided goods or services 2Donee did not provide goods or services 661Intangible Religious Benefits Indicator 1Enter a “1” (one) if only intangible religious benefits were provided in exchange for the vehicle;otherwise, leave blank. 662 Deduction $50 0 or Less Indicator 1Enter a “1” (one) if under law donor cannot claim a deduction of more than $500 for the vehicle; otherwise, leave blank. 663–722 Special Data Entries60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for the filing requirements. If this field is not utilized, enter blanks. 723–730 Date of Sale8 Enter the date of sale, in the format YYYYMMDD (e.g., January 5, 2010, would be 20100105).Do not enter hyphens or slashes. 731–746 Goods and Services 16 Enter a description of any goods and services received for the vehi- cle; otherwise, leave blank. Left-justify and fill unused positions with blanks. 747–748 Blank2Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1098-C BlankTransaction Indicator Transfer After Improvements Indicator Transfer Below Fair Market Value Indicator Make, Model, Year Vehicle or Other Identification Number Vehicle Description 544–545546547548549–587588–612613–651 Date of Contribution Donee Indicator Intangible Religious Benefits Indicator Deduction $500 or Less Indicator Special Data Entries Date of Sale Goods and Services BlankBlank or CR/LF 652–659 660661662663–722723–730 731–746 747–748 749–750 July 26, 20101372010–30 I.R.B. (4) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-E Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Origination Fees/Capitalized Interest Indicator 1Enter “1” (one) if the amount reported in Payment Amount Field 1 does notinclude loan origination fees and/or capitalized interest. Otherwise, enter a blank. 548–662 Blank 115 Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for the filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1098-E BlankOrigination Fees/Capitalized Interest Indicator BlankSpecial Data Entries BlankBlank or CR/LF 544–546547548–662 663–722723–748 749–750 (5) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-T Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Half-time Student Indicator 1Enter “1” (one) if the student was at least a half-time student during any academic period that began in 2010. Otherwise, enter a blank. 548 Graduate Student Indicator 1Enter “1” (one) if the student is enrolled exclusively in a graduate level program. Otherwise, enter a blank. 549 Academic Period Indicator 1Enter “1” (one) if the amount in Payment Amount Field 1 or Payment Amount Field 2 includes amounts for an academic period beginning January through March2011. Otherwise, enter a blank. 550 Method of Reporting 2009 Amounts Indicator 1 Required.Enter “1” (one) if the method of reporting has changed from the previous year. Otherwise, enter a blank. 551–662 Blank112Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for the filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. 2010–30 I.R.B.138July 26, 2010 Payee “B” Record — Record Layout Positions 544–750 for Form 1098-T BlankHalf-time Student Indicator Graduate Student Indicator Academic Period Indicator Method of Reporting 2009 Amounts Indicator 544–546547548549550 BlankSpecial Data Entries BlankBlank or CR/LF 551–662 663–722723–748 749–750 (6) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-A Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Personal Liability Indicator 1Enter the appropriate indicator from the table below: Indicator Usage 1Borrower was personally liable for repayment of the debt. BlankBorrower was not personally liable for repayment of the debt. 548–555 Date of Lender’s Acquisition or Knowledge of Abandonment 8Enter the acquisition date of thesecured property or the date the lender first knew or had reason to know the property was abandoned, in the format YYYYMMDD (e.g., January 5, 2010, would be 20100105).Do not enter hyphens or slashes. 556–594 Description of Property 39Enter a brief description of the property. For real property, enter the address, or, if the address does not sufficiently identify the property, enter the section, lot and block. For personal property, enter the type, make and model (e.g., Car 1999 Buick Regal or Office Equipment). Enter “CCC” for crops forfeited on Commodity Credit Corporation loans. If fewer than 39 positions are required, left-justify information and fill unused positions with blanks. 595–662 Blank68Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for the filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks, or carriage return/line feed (CR/LF) characters. July 26, 20101392010–30 I.R.B. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-A BlankPersonal Liability Indicator Date of Lender’s Acquisition or Knowledge of Abandonment Description of Property Blank 544–546547548–555556–594595–662 Special Data Entries BlankBlank or CR/LF 663–722723–748 749–750 (7) Payee “B” Record – Record Layout Positions 544–750 for Form 1099-B Field Position Field Title Length Description and Remarks 544 Second TIN Notice (Optional) 1Enter “2” (two) to indicate notification by IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination; otherwise, enter a blank. 545–546 Blank2Enter blanks. 547 Gross Proceeds Indicator 1Enter the appropriate indicator from the following table, to identify the amount reported in Amount Code 2; otherwise, enter a blank. Indicator Usage 1Gross proceeds 2Gross proceeds les s commissions and options premiums 548–555 Date of Sale or Exchange 8For broker transac tions, enter the trade date of the transaction. Forbarterexchang es, enter the date when cash, property, a credit, or scrip i s actually or constructively received in the format YYYYMMDD (e.g., J anuary 5, 2010, would be 20100105). Enter blanks if this is a n aggregate transaction.Do not enter hyphens or slashes. 556–568 CUSIP Number13For broker transa ctions only, enter the CUSIP (Committee on Uniform Security Identification Procedures)numberoftheitem reported for Amo unt Code 2 (stocks, bonds, etc.). Enter blanks if this is an aggreg ate transaction. Enter “0s” (zeros) if the number is not available. R ight-justify information and fill unused positions with blanks. 569–607 Description39For broker trans actions, enter a brief description of the disposition item (e.g., 100 s hares of XYZ Corp). For regulated futures and forward contra cts, enter “RFC” or other appropriate description. For bartering tran sactions, show the services or property provided. If fewer than 39 ch aracters are required, left-justify information and fill unused pos itions with blanks. 608–615 Number of Shares Exchanged 8Enter the numbe r of shares of the corporation’s stock which were exchanged in the transaction. Report whole number only. Right-justify information and fill unused positions with zeros. 2010–30 I.R.B.140July 26, 2010 (7) Payee “B” Record – Record Layout Positions 544–750 for Form 1099-B (Continued) Field Position Field Title Length Description and Remarks 616–625 Classes of Stock Exchanged 10Enter the class of stock that was exchanged. Left-justify the information and fill unused positions with blanks. 626Recipient Indicator 1Enter a “1” (one) if recipient is unable to claim a loss on their tax return. Otherwise, enter a blank. 627–662 Blank36Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks.(See Note.) 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries field. 747–748 Blank2Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Note: Report the Corporation’s Name, Address, City, State and Zip Code in the Special Data Entry Field. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-B Second TIN Notice (Optional) BlankGross Proceeds Indicator Date of Sale or Exchange CUSIP Number DescriptionNumber of Shares Exchanged 544545–546547548–555556–568569–607608–615 Classes of Stock Exchanged Recipient Indicator BlankSpecial Data Entries State Income Tax Withheld Local Income Tax Withheld BlankBlank or CR/LF 616–625 626627–662663–722723–734 735–746 747–748 749–750 (8) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-C Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Bankruptcy Indicator 1Enter “1” (one) to indicate the debt was discharged in bankruptcy, if known. Otherwise, enter a blank. July 26, 20101412010–30 I.R.B. (8) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-C (Continued) Field Position Field Title Length Description and Remarks 548–555 Date Canceled8Enter the date the debt was canceled in the format of YYYYMMDD (e.g., January 5, 2010, would be 20100105).Do not enter hyphens or slashes. 556–594 Debt Description 39Enter a description of the origin of the debt, such as student loan, mortgage, or credit card expenditure. If a combined Form 1099-C and 1099-A is being filed, also enter a description of the property. 595 Personal Liability Indicator1Enter “1” (one) if the borrower is personally liable for repayment or leave blank if not personally liable for repayment. 596–662 Blank67Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-C BlankBankruptcy Indicator Date Canceled Debt Description Personally Liable Indicator Blank 544–546547548–555556–594595596–662 Special Data Entries BlankBlank or CR/LF 663–722723–748 749–750 (9) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-CAP Field Position Field Title Length Description and Remarks 544–547 Blank4Enter blanks. 548–555 Date of Sale or Exchange8Enter the date the stock was exchanged for cash, stock in the successor corporation, or otherproperty received in the format YYYYMMDD (e.g., January 5, 2010, would be 20100105).Do not enter hyphens or slashes. 556–607 Blank 52 Enter blanks. 608–615 Number of Shares Exchanged 8Enter the number of shares of the corporation’s stock which were exchanged in the transaction. Report whole number only. Right-justify information and fill unused positions with zeros. 616–625 Classes of Stock Exchanged 10Enter the class of stock that was exchanged. Left-justify the information and fill unused positions with blanks. 626–662 Blank37Enter blanks. 2010–30 I.R.B.142July 26, 2010 (9) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-CAP (Continued) Field Position Field Title Length Description and Remarks 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-CAP BlankDate of Sale or Exchange BlankNumber of Shares Exchanged Classes of Stock Exchanged 544–547548–555556–607608–615616–625 BlankSpecial Data EntriesBlankBlank or CR/LF 626–662663–722723–748 749–750 (10) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-DIV Field Position Field Title Length Description and Remarks 544 Second TIN Notice (Optional) 1Enter “2” (two) to indicate notification by IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination; otherwise, enter a blank. 545–546 Blank2Enter blanks. 547–586 Foreign Country or U.S. Possession 40Enter the name of the foreign country or U.S. possession to which the withheld foreign tax (Amount Code C) applies. Otherwise, enter blanks. 587–662 Blank76Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. July 26, 20101432010–30 I.R.B. (10) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-DIV (Continued) Field Position Field Title Length Description and Remarks 747–748 Combined Federal/State Code 2If this payee record is to be forwardedtoastateagencyaspartof the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 10, Table 1. For those payers or states not participating in this program, enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-DIV Second TIN Notice (Optional) BlankForeign Country or U.S. Possession BlankSpecial Data Entries 544545–546547–586587–662 663–722 State Income Tax Withheld Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF 723–734 735–746 747–748 749–750 (11) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-G Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Trade or Business Indicator 1Enter “1” (one) to indicate the state or local income tax refund, credit, or offset (Amount Code 2) is attributable to income tax that applies exclusively to income from a trade or business. IndicatorUsage 1Income tax refund applies exclusively to a trade or business. BlankIncome tax refund is a general tax refund. 548–551 Tax Year of Refund 4Enter the tax year fo r which the refund, credit, or offset (Amount Code 2) was issued. The tax year must reflect the tax year for which the refund wa s made, not the tax year of Form 1099-G. The tax year must be in the four-position format of YYYY (e.g., 2009).The valid ra nge of years for the refund is2000 through 2009. Note: This data is not considered prior year data since it is required to be reported in the current tax year. Do NOT enter “P” in field position 6 of theTransmitter “T” Record. 552–662 Blank111Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. You may enter your routing and transit number (RTN) here. If this field is not utilized, enter blanks. 2010–30 I.R.B.144July 26, 2010 (11) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-G (Continued) Field Position Field Title Length Description and Remarks 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Combined Federal/State Code 2If this payee record is to be forwardedtoastateagencyaspartof the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 10, Table 1. For those payers or states not participating in this program, enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-G BlankTrade or Business Indicator Tax Year of Refund BlankSpecial Data Entries State Income Tax Withheld 544–546547548–551552–662 663–722723–734 Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF 735–746 747–748 749–750 (12) Payee “B” Re cord — Record Layout Positions 544–750 for Form 1099-H Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547–548 Number of Months Eligible 2 Required.Enter the total number of months recipient is eligible for health insuran ce advance payments. Right-justify and blank fill any remaining p ositions. 549–662 Blank114Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. July 26, 20101452010–30 I.R.B. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-H BlankNumber of Months Eligible BlankSpecial Data Entries BlankBlank or CR/LF 544–546547–548549–662 663–722723–748 749–750 (13) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-INT Field Position Field Title Length Description and Remarks 544 Second TIN Notice (Optional) 1Enter “2” (two) to indicate notification by IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination; otherwise, enter a blank. 545–546 Blank2Enter blanks. 547–586 Foreign Country or U.S. Possession 40Enter the name of the foreign country or U.S. possession to wh ich the withheld foreign tax (Amount Code 6) applies. Otherwis e, enter blanks. 587-599 CUSIP Number13Enter CUSIP Number. Right-justify and blank fill. 600-662 Blank 63 Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. You may enter your routing and transit number (RTN) here. If this field is not utilized, enter blanks. 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Combined Federal/State Code 2If this payee record is to be forwardedtoastateagencyaspartof the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 10, Table 1. For those payers or states not participating in this program, enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 f or Form 1099-INT Second TIN Notice (Optional) BlankForeign Country or U.S. Possession CUSIP NumberBlankSpecial Data Entries 544545–546547–586 587-599 600-662 663–722 2010–30 I.R.B.146July 26, 2010 State Income Tax Withheld Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF 723-734 735–746 747–748 749–750 (14) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Type of Payment Indicator 1Enter the appropriate indicator from the following table; otherwise, enter blanks. IndicatorUsage 1Per diem 2Reimbursed amount 548–556 Social Security Number of Insured 9 Required.Enter the Social Security Number of the insured. 557–596 Name of Insured 40 Required.Enter the name of the insured. 597–636 Address of Insured 40 Required.Enter the address of the insured. Street address should include number, street, apartment or suite number (or PO Box if mail is not delivered to street address). Left-justify information and fill unused positions with blanks. This fieldmust notcontain any data other than payee’s address. ForU.S.addresses,the payee city, state, and ZIP Code must be reported as a 40, 2, and 9-position field, respectively.Filers must adhere to the correct format for the insured’s city, state, and ZIP Code. For foreign addresses,filers may use the insured’s city, state, and ZIP Codeas a continuous 51-positionfield. Enter information inthefollowingorder:city,provinceorstate,postalcode,and the name of the country. When reporting a foreign address, the Foreign Country Indicator in position 247 must contain a “1” (one). 637–676 City of Insured40 Required.Enter the city, town, or post office. Left-justify information and fill the unused positions with blanks. Enter APO or FPO, if applicable. Do not enter state and ZIP Code information in this field. 677–678 State of Insured2 Required.Enter the valid U.S. Postal Service state abbreviations for states or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 12. 679–687 ZIP Code of Insured 9 Required.Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left-justify information and fill the unused positions with blanks. For foreign countries, alpha characters areacceptable as long as the filer has entered a “1” (one) in the Foreign Country Indicator, located in position 247 of the “B” Record. July 26, 20101472010–30 I.R.B. (14) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC (Continued) Field Position Field Title Length Description and Remarks 688Status of Illness Indicator (Optional) 1Enter the appropriate code from the table below to indicate the status of the illness of the insured; otherwise, enter blank. IndicatorUsage 1Chronically ill 2Terminally ill 689–696 Date Certified (Optional) 8Enter the latest date of a doctor’scertification of the status of the insured’s illness. The format of the date is YYYYMMDD (e.g., January 5, 2010, would be 20100105).Do not enter hyphens or slashes. 697Qualified Contract Indicator (Optional) 1Enter a “1” (one) if benefits werefrom a qualified long-term care insurance contract; otherwise, enter blank. 698–722 Blank 25 Enter blanks. 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. 747–748 Blank2Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC BlankType of Payment Indicator SSN of Insured Name of Insured Address of Insured City of Insured State of Insured ZIP Code of Insured 544–546547548–556557–596597–636 637–676677–678679–687 Status of Illness Indicator (Optional) Date Certified (Optional) Qualified Contract Indicator (Optional) BlankState Income Tax Withheld Local Income Tax Withheld BlankBlank or CR/LF 688689–696697698–722723–734 735–746 747–748 749–750 2010–30 I.R.B.148July 26, 2010 (15) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-MISC Field Position Field Title Length Description and Remarks 544 Second TIN Notice (Optional) 1Enter “2” (two) to indicate notification by IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination; otherwise, enter a blank. 545–546 Blank2Enter blanks. 547 Direct Sales Indicator (See Note.) 1 Enter a “1” (one) to indicate sales of $5,000 or more of consumer products to a person on a buy-sell, deposit-commission, or any other commission basis for resale anywhere other than in a permanent retail establishment. Otherwise, enter a blank. Note: If reporting a direct sales indicatoronly, use Type of Return “A” in Field Positions 26–27, and Amount Code 1 in Field Position 28 of the Payer “A” Record. All payment amount fields in the Payee “B” Record will contain zeros. 548–662 Blank 115 Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not used, enter blanks. 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Combined Federal/State Code 2If this payee record is to be forwardedtoastateagencyaspartof the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 10, Table 1. For those payers or states not participating in this program, enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-MISC Second TIN Notice (Optional) BlankDirect Sales Indicator BlankSpecial Data Entries State Income Tax Withheld Local Income Tax Withheld 544545–546547548–662 663–722723–734 735–746 Combined Federal/State Code Blank or CR/LF 747–748 749–750 July 26, 20101492010–30 I.R.B. (16) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-OID Field Position Field Title Length Description and Remarks 544 Second TIN Notice (Optional) 1Enter “2” (two) to indicate notification by IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination; otherwise, enter a blank. 545–546 Blank2Enter blanks. 547–585 Description39 Required.Enter the CUSIP number, if any. If there is no CUSIP number, enter the abbreviation for the stock exchange and issuer, the coupon rate, and year(must be 4-digit year)of maturity (e.g., NYSE XYZ 12/2010). Show the name of the issuer if other than the payer. If fewer than 39 characters are required, left-justify information and fill unused positions with blanks. 586–662 Blank77Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Combined Federal/State Code 2If this payee record is to be forwardedtoastateagencyaspartof the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 10, Table l. For those payers or states not participating in this program, enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-OID Second TIN Notice (Optional) BlankDescriptionBlankSpecial Data Entries State Income Tax Withheld 544545–546547–585586–662 663–722723–734 Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF 735–746 747–748 749–750 2010–30 I.R.B.150July 26, 2010 (17) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-PATR Field Position Field Title Length Description and Remarks 544 Second TIN Notice (Optional) 1Enter “2” (two) to indicate notification by IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination; otherwise, enter a blank. 545–662 Blank118Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If field is not utilized, enter blanks 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Combined Federal/State Code 2If this payee record is to be forwardedtoastateagencyaspartof the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 10, Table 1. For those payers or states not participating in this program, enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for 1099-PATR Second TIN Notice (Optional) BlankSpecial Data Entries State Income Tax Withheld Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF 544545–662 663–722723–734 735–746 747–748 749–750 (18) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-Q Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Trustee to Trustee Transfer Indicator 1 Required.Enter a “1” (one) if reporting atrustee to trustee transfer; otherwise, enter blank. July 26, 20101512010–30 I.R.B. (18) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-Q (Continued) Field Position Field Title Length Description and Remarks 548 Type of Tuition Payment 1 Required.Enter the appropriate code from the table below to indicate the type of tuition payment; otherwise, leave blank. IndicatorUsage 1Private program payment 2State program payment 3Coverdell ESA contribution 549 Designated Beneficiary 1 Required.Enter a “1” (one) if the recipient is not the designated beneficiary; otherwise, enter a blank. 550–662 Blank113Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-Q BlankTrustee to Trustee Transfer Indicator Type of Tuition Payment Designated Beneficiary BlankSpecial Data Entries BlankBlank or CR/LF 544–546547548549550–662 663–722723–748 749–750 (19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R Field Position Field Title Length Description and Remarks 544 Blank1Enter a blank. 545–546 Distribution Code (For a detailed explanation of distribution codes, see the2010 Instructions for Forms 1099-R and 5498.) See chart at the end of this record layout for a diagram of valid combinations of Distribution Codes. 2 Required.Enter at least one distribution code from the table below. More than one code may apply. If only one code is necessary, it must be entered in position 545 and position 546 will be blank. When using Code P for an IRA distribution under section 408(d)(4) of the Internal Revenue Code, the filer may also enter Code 1, 2, 4, B or J if applicable. Only three numeric combinations are acceptable, Codes 8 and 1, 8 and 2, and 8 and 4, on one return. These three combinations can be used only if both codes apply to the distribution being reported. If more than one numeric code is applicable to different parts of a distribution, report two separate “B”Records.DistributionCodes3,5,6,9,E,F,N,Q,R,SandT cannot be used with any other codes. Distribution Code G may be used with Distribution Code 4 only if applicable. 2010–30 I.R.B.152July 26, 2010 (19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued) Field Position Field Title Length Description and Remarks CodeCategory 1*Early distribution, no known exception (in most cases, under age 59 1 /2) 2*Early distribution, exception applies (Under age 59 1 /2) 3*Disability 4*Death 5 *Prohibited transaction 6Section 1035 exchange (a tax-free exchange of life insurance, annuity, qualified long-term care insurance, or endowment contracts) 7*Normal distribution 8*Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in2010 9Cost of current life insurance protection (premiums paid by a trustee or custodian for current insurance protection) AMay be eligi ble for 10-year tax option BDesignated Roth account distribution D*Excess contributions plus earnings/excess deferrals taxable in2008 EDistribution under Employee Plans Compliance Resolution System (EPCRS) FCharitable gift annuity GDirect rollover and rollover contribution HDirect rollover of distribution from a designated Roth account to a Roth IRA JEarly distribution from a Roth IRA. (This code may be used with Code 8 or P.) LLoans treated as deemed distributions under section 72(p) NRecharacterized IRA contribution made for2010 P*Excess contributions plus earnings/excess deferrals taxable in2009 QQualified distribution from a Roth IRA. (Distribution from a Roth IRA when the 5-year holding period has been met, and the recipient has reached 59 1 /2, has died, or is disabled.) RRecharacterized IRA contribution made for2009 (See Note.) S*EarlydistributionfromaSIMPLEIRAinfirst2 years, no known exception TRoth IRA distribution, exception applies because participant has reached 59 1 /2, died or is disabled, but it is unknown if the 5-year period has been met. UDistribution from ESOP under Section 404(k). WCharges or payments for purchasing qualified long-term care insurance contracts under combined arrangements. *If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the IRA/SEP/SIMPLE Indicator of “1” (one) in position 548 of the Payee “B” Record. Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R (and the original contribution and its character on Form 5498). July 26, 20101532010–30 I.R.B. (19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued) Field Position Field Title Length Description and Remarks 547 Taxable Amount Not Determined Indicator 1Enter “1” (one) only if the taxable amount of the payment entered for Payment Amount Field 1 (Gross distribution) of the “B” Record cannot be computed; otherwise, enter blank. (If Taxable Amount Not Determined Indicator is used, enter “0s” [zeros] in Payment Amount Field 2 of the Payee “B” Record.) Please make every effort to compute the taxable amount. 548 IRA/SEP/SIMPLE Indicator 1Enter “1” (one) for a traditional IRA, SEP, or SIMPLE distribution or Roth conversion; otherwise, enter a blank.(See Note.)If the IRA/SEP/SIMPLE Indicator is used, enter the amount of the Roth conversion or distribution in Payment Amount Field A of the Payee “B” Record.Do not use the indicator for a distribution from a Roth or for an IRA recharacterization. Note: For Form 1099-R, generally, report the Roth conversion or total amount distributed from a traditional IRA, SEP, or SIMPLE in Payment Amount Field A (traditional IRA/SEP/SIMPLE distribution orRoth conversion), as well as Payment Amount Field 1 (Gross Distribution) of the “B” Record. Refer to the2010 Instructions for Forms 1099-R and 5498 for exceptions (Box 2a instructions). 549 Total Distribution Indicator (See Note.) 1Enter a “1” (one) only if the payment shown for Distribution Amount Code 1 is a total distribution that closed out the account; otherwise, enter a blank. Note: A total distribution is one or more distributions within one tax year in which the entire balance of the account is distributed. Any distribution that does not meet this definition is not a total distribution. 550–551 Percentage of Total Distribution 2Use this field when reporting a total distribution to more than one person, such as when a participant is deceased and a payer distributes to two or more beneficiaries. Therefore, if the percentage is 100, leave this field blank. If the percentage is a fraction, round off to the nearest whole number (for example, 10.4 percent will be 10 percent; 10.5 percent will be 11 percent). Enter the percentage received by the person whose TIN is included in positions 12–20 of the “B” Record. This field must be right-justified, and unused positions must be zero-filled. If not applicable, enter blanks. Filers are not required to enter this information for any IRA distribution or for direct rollovers. 552–555 First Year of Designated Roth Contribution 4Enter the first year a designated Roth contribution was made in YYYY format. If the date is unavailable, enter blanks. 556–662 Blank107Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filer. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 2010–30 I.R.B.154July 26, 2010 (19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued) Field Position Field Title Length Description and Remarks 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Combined Federal/State Code 2If this payee record is to be forwardedtoastateagencyaspartof the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 10, Table 1. For those payers or states not participating in this program, enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. July 26, 20101552010–30 I.R.B. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R BlankDistribution Code Taxable Amount Not Determined Indicator IRA/SEP/ SIMPLE Indicator Total Distribution Indicator Percentage of Total Distribution 544545–546547548549550–551 First Year of Designated Roth Contribution BlankSpecial Data Entries State Income Tax Withheld Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF 552–555556–662 663–722723–734 735–746 747–748 749–750 (20) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-S Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Property or Services Indicator 1 Required.Enter “1” (one) if the transferor received or will receive property (other than cash and consideration treated as cash in computing gross proceeds) or services as part of the consideration for the property transferred. Otherwise, enter a blank. 548–555 Date of Closing8 Required.Enter the closing date in the format YYYYMMDD (e.g., January 5, 2010 would be 20100105).Do not enter hyphens or slashes. 556–594 Address or Legal Description 39 Required.Enter the address of the property transferred (including city, state, and ZIP Code). If the address does not sufficiently identify the property, also enter alegal description, such as section, lot, and block. For timber royalties, enter “TIMBER.” If fewer than 39 positions are required, left-justify information and fill unused positions with blanks. 595–662 Blank68Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Blank2Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. 2010–30 I.R.B.156July 26, 2010 Payee “B” Record Record Layout Positions 544–750 for Form 1099-S BlankProperty or Services Indicator Date of Closing Address or Legal Description BlankSpecial Data Entries 544–546547548–555556–594595–662 663–722 State Income Tax Withheld Local Income Tax Withheld BlankBlank or CR/LF 723–734 735–746 747–748 749–750 (21) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA Field Position Field Title Length Description and Remarks 544 Blank1Enter a blank. 545 Distribution Code 1 Required.Enter the applicable code to indicate the type of payment. CodeCategory 1Normal distribution 2Excess contributio n 3Disability 4Death distribution otherthan code 6 (This includes distributions to a spouse, nonspouse, or estate beneficiary in the year of death and to an estate after the year of death.) 5 Prohibited transaction 6 Death distribut ionafteryearofdeathto a nonspouse benef iciary. (Do not use for distribution to an estate.) 546 Blank1Enter a blank. 547 Medicare Advantage MSA Indicator 1Enter “1” (one) if distributions are from a Medicare Advantage MSA. Otherwise, enter a blank. 548 HSA Indicator1Enter “1” (one) if distributions are from a HSA.Otherwise, enter a blank. 549 Archer MSA Indicator 1Enter “1” (one) if distributions are from an Archer MSA. Otherwise, enter a blank. 550–662 Blank113Enter blanks. 663–722 Special Data Entries 60This portion of the “B” Record maybeusedtorecordinformationfor state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. July 26, 20101572010–30 I.R.B. (21) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA (Continued) Field Position Field Title Length Description and Remarks 723–734 State Income Tax Withheld 12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting statetax withheld, this field may be used as a continuation of the Special Data Entries Field. 735–746 Local Income Tax Withheld 12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries Field. 747–748 Blank2Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA BlankDistribution Code BlankMedicare Advantage MSA Indicator HSA Indicator Archer MSA Indicator BlankSpecial Data Entries 544545546547548549550–662 663–722 State Income Tax Withheld Local Income Tax Withheld BlankBlank or CR/LF 723–734 735–746 747–748 749–750 (22) Payee “B” Record — Record Layout Positions 544–750 for Form 3921 Field Position Field Title Length Description and Remarks 544–546 Blank3Enter Blanks. 547–554 Date Option Granted8 Enter date option granted as YYYYMMDD (e.g. January 5, 2010, would be 20100105). Otherwise, enter blanks. 555–562 Date Option Exercised8 Enter date option exercised as YYYYMMDD (e.g. January 5, 2010, would be 20100105). Otherwise, enter blanks. 563–570 Number of Shares Transferred8Enter number of shares transferred. Right-justify, zero-fill. Otherwise, enter blanks. 571–574 Blank4Enter blanks. 575–614 If Other Than Transferor Information 40Enter other information, left-justify and blank-fill. Otherwise, enter blanks. 615–662 Blank48Enter blanks. 2010–30 I.R.B.158July 26, 2010 (22) Payee “B” Record — Record Layout Positions 544–750 for Form 3921 (Continued) Field Position Field Title Length Description and Remarks 663–722 Special Data Entry Field60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record LayoutPositions 544–750 for Form 3921 BlankDate Option Granted Date Option Exercised Number of Shares Transferred Blank 544–546547–554555–562563–570571–574 If Other Than Transferor Information BlankSpecial Data Entry Field BlankBlank or CR/LF 575–614615–662 663–722723–748 749–750 (23) Payee “B” Record — Record Layout Positions 544–750 for Form 3922 Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547–554 Date Option Granted to Transferor 8Enter date optionwasgrantedtotransferorasYYYYMMDD(e.g. January 5, 2010 as 20100105). Otherwise, enter blanks. 555–562 Date Option Exercised by Transferor 8Enter date option exercised by transferor as YYYYMMDD (e.g. January 5, 2010, as 20100105). Otherwise, enter blanks. 563–570 Number of Shares Transferred8Enter number of shares transferred. Right-justify and zero-fill. Otherwise, enter blanks. 571–578 Date Legal Title Transferred by Tranferor 8Enter the date legal title transferred by transferor as YYYYMMDD (e.g. January 5, 2010 as 20100105). Otherwise, enter blanks. 579–662 Blank84Enter blanks. 663–722 Special Data Entry Field60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. July 26, 20101592010–30 I.R.B. Payee “B” Record — Record LayoutPositions 544–750 for Form 3922 BlankDate Option Granted to Transferor Date Option Exercised by Transferor Number of Shares Transferred Date Legal Title Transferred by Transferor 544–546547–554555–562563–570571–578 BlankSpecial Data Entry Fields BlankBlank or CR/LF 579–662 663–722723–748 749–750 (24) Payee “B” Record — Record Layout Positions 544–750 for Form 5498 Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547IRAIndicator (Individual RetirementAccount) 1 Required, if applicable.Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for an IRA. Otherwise, enter a blank. 548SEPIndicator (Simplified EmployeePension) 1 Required, if applicable.Enter “1” (one) if reporting rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a SEP. Otherwise, enter a blank. 549SIMPLE Indicator(Savings IncentiveMatchPlan for Employees) 1 Required, if applicable.Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a SIMPLE. Otherwise, enter a blank. 550Roth IRAIndicator 1 Required, if applicable.Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair Market Value (Amount Code 5) for a Roth IRA. Otherwise, enter a blank. 551 RMD Indicator1 Required.Enter “1” (one) if reporting RMD for2011.Otherwise, enter a blank. 552–555 Year of Postponed Contribution4Enter the year in YYYY format. Otherwise, enter blanks. 556–557 Postponed Contribution2 Required.Enter the two-digit alpha Postponed Contribution Code. Otherwise, enter blanks. CodeCategory AFAllied Force JEJoint Endeavor EFEnduring Freedom IFIraqi Freedom FDFederally Designated Disaster Area 558–559 Repayment Code2 Required.Enter the two-digit alpha Repayment Code. Otherwise, enter blanks. CodeCategory QRQualified Reservist Distribution DDFederally Designed Disaster Distribution 2010–30 I.R.B.160July 26, 2010 (24) Payee “B” Record — Record Layout Positions 544–750 for Form 5498 (Continued) Field Position Field Title Length Description and Remarks 560–561 Blank2Enter blanks. 562–569 RMD Date8Enter the date by which the RMD amount must be distributed to avoid the 50% excise tax. Format the date as YYYYMMDD (e.g. January 5, 2010 as 20100105). Otherwise, enter blanks. 570–662 Blank93Enter blanks. 663–722 Special Data Entries60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–746 Blank24Enter blanks. 747–748 Combined Federal/State Code2If this payee record is to be forwarded to a state agency as part of the Combined Federal/State Filing Program, enter the valid state code from Part A, Sec. 10, Table 1. For those payers or states not participating in this program, enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record LayoutPositions 544–750 for Form 5498 BlankIRA Indicator SEP Indicator SIMPLE Indicator Roth IRA Indicator RMD Indicator 544–546547548549550551 Year of Postponed Contribution Postponed Contribution Code Repayment CodeBlankRMD Date 552–555556–557558–559560–561562–569 BlankSpecial Dat a Entries BlankCombined Federal/Sta te Code Blank or CR/LF 570–662 663–722723–746747–748 749–750 (25) Payee “B” Record — Record Layout Positions 544–750 for Form 5498-ESA Field Position Field Title Length Description and Remarks 544–662 Blank119Enter blanks. 663–722 Special Data Entries60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. July 26, 20101612010–30 I.R.B. Payee “B” Record — Record Layout Positions 544–750 for Form 5498-ESA BlankSpecial Data Entries BlankBlank or CR/LF 544–662 663–722723–748 749–750 (26) Payee “B” Record — Record Layout Positions 544–750 for Form 5498-SA Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547 Medicare Advantage MSA Indicator 1Enter “1” (one) for Medicare Advantage MSA. Otherwise, enter ablank. 548 HSA Indicator1Enter “1” (one) for HSA. Otherwise, enter a blank. 549 Archer MSA Indicator1Enter “1” (one) for Archer MSA. Otherwise, enter a blank. 550–662 Blank113Enter blanks. 663–722 Special Data Entries60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form 5498-SA BlankMedicare Advantage MSA Indicator HSA Indicator Archer MSA Indicator BlankSpecial Data Entries BlankBlank or CR/LF 544–546547548549550–662 663–722723–748 749–750 (27) Payee “B” Record — Record Layout Positions 544–750 for Form 8935 Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. 547–550 Year of First Payment4Enter the year of first payment as YYYY. Otherwise, enter blanks. 551–554 Year of Second Payment4Enter the year of second payment as YYYY. Otherwise, enter blanks. 555–558 Year of Third Payment4Enter the year of third payment as YYYY. Otherwise, enter blanks. 559–562 Year of Fourth Payment4Enter the year of fourth payment as YYYY. Otherwise, enter blanks. 563–566 Year of Fifth Payment4Enter the year of fifth payment as YYYY. Otherwise, enter blanks. 567–662 Blank96Enter blanks. 2010–30 I.R.B.162July 26, 2010 (27) Payee “B” Record — Record Layout Positions 544–750 for Form 8935 (Continued) Field Position Field Title Length Description and Remarks 663–722 Special Data Entries60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–748 Blank26Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record LayoutPositions 544–750 for Form 8935 BlankYear of First Payment Year of Second Payment Year of Third Payment Year of Fourth Payment 544–546547–550551–554555–558559–562 Year of Fifth Payment BlankSpecial Data Entries BlankBlank or CR/LF 563–566567–662 663–722723–748 749–750 (28) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G Field Position Field Title Length Description and Remarks 544–546 Blank3Enter blanks. Required.Enter the applicable type of wager code from the table below. CodeCategory 1Horse race track (or off-track betting of a horse track nature) 2Dog race track (or off-track betting of a dog track nature) 3Jai-alai 4State-conducted lottery 5 Keno 6Bingo 7Slot machines 8Poker Winnings 547 Type of Wager Code1 9Any other type of gambling winnings 548–555 Date Won8 Required.Enter the date of the winning transaction in the format YYYYMMDD (e.g., January 5, 2010, would be 20100105).Do not enter hyphens or slashes.This is not the date the money was paid, if paid after the date of the race (or game). 556–570 Transaction 15Required.For state-conducted lotteries, enter the ticket or other identifying number. For keno, bingo, and slot machines, enter the ticket or card number (and color, if applicable), machine serial number, or any other information that will help identify the winning transaction. For all others, enter blanks. July 26, 20101632010–30 I.R.B. (28) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G (Continued) Field Position Field Title Length Description and Remarks 571–575 Race 5 If applicable, enter the race (or game) relating to the winning ticket; otherwise, enter blanks. 576–580 Cashier 5 If applicable, enter the initials or number of the cashier making the winning payment; otherwise, enter blanks. 581–585 Window 5 If applicable, enter the window number or location of the person paying the winning payment; otherwise, enter blanks. 586–600 First ID 15 For other than state lotteries, enter the first identification number of the person receiving the winning payment; otherwise, enter blanks. 601–615 Second ID 15 For other than state lotteries, enter the second identification number of the person receiving the winnings; otherwise, enter blanks. 616–662 Blank47Enter blanks. 663–722 Special Data Entries60This portion of the “B” Record may be used to record information for state or local government reporting or for the filer’s own purposes. Payers should contact the state or local revenue departments for filing requirements. If this field is not utilized, enter blanks. 723–734 State Income Tax Withheld12State income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting state tax withheld, this field may be used as a continuation of the Special Data Entries field. 735–746 Local Income Tax Withheld12Local income tax withheld is for the convenience of the filers. This information does not need to be reported to IRS. The payment amount must be right-justified and unused positions must be zero-filled. If not reporting local tax withheld, this field may be used as a continuation of the Special Data Entries field. 747–748 Blank2Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Payee “B” Record — Record Layout Positions 544–750 for Form W-2G BlankType of Wager Code Date Won TransactionRaceCashierWindowFirst ID 544–546547548–555556–570571–575576–580581–585586–600 Second IDBlankSpecial Data Entries State Income Tax Withheld Local Income Tax Withheld BlankBlank or CR/LF 601–615 616–662663–722723–734 735–746 747–748 749–750 Sec. 8. End of Payer “C” Record — General Field Descriptions and Record Layout .01The “C” Record consists of the total number of payees and the totals of the payment amount fields filed for each payer and/or particular type of return. The “C” Record must follow thelast “B” Record for each type of return for each payer. 2010–30 I.R.B.164July 26, 2010 .02For each “A” Record and group of “B” Records on the file, there must be a corresponding “C” Record. .03The End of Payer “C” Record is a fixedlength of 750 positions. The control fields are each 18 positions in length. Record Name: End of Payer “C” Record Field Position Field Title Length Description and Remarks 1Record Type1 Required.Enter “C.” 2–9Number of Payees 8 Required.Enter the total number of “B” Records covered by the preceding “A” Record. Right-justify information and fill unused positions with zeros. 10–15 Blank6Enter blanks. 16–33Control Total 118 34–51 Control Total 218 52–69 Control Total 318 70–87Control Total 418 88–105Control Total 5 18 106–123 Control Total 618 124–141 Control Total 718 142–159 Control Total 818 160–177 Control Total 918 178–195 Control Total A18 196–213 Control Total B18 214–231 Control Total C18 232–249 Control Total D18 250–267 Control Total E18 268–285 Control Total F18 286–303 Control Total G18 Required.Accumulate totals of any payment amount fields in the “B” Records into the appropriate control total fields of the “C” Record.Control totals must be right-justified and unused control total fields zero-filled.All control total fields are 18 positions in length. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields.Do not enter dollar signs, commas, decimal points, or negative payments, except thoseitems that reflect a loss on Form 1099-B or 1099-Q.Positive and negative amounts are indicated by placing a “+” (plus) or “-” (minus) sign in the left-most position of the payment amount field. 304–499 Blank196Enter blanks. 500–507 Record Sequence Number 8 Required.Enter the number of the record as it appears within your file. The record sequencenumber for the“T” Record will always be “1” (one), since it is the first record on your file and you can have only one “T” Record in a file. Each record, thereafter, must be incremented by one inascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002,” the first “B” record, “00000003,” the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–748 Blank241Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. End of Payer “C” Record — Record Layout Record Type Number of Payees BlankControl Total 1 Control Total 2 Control Total 3 Control Total 4 Control Total 5 Control Total 6 12–9 10–15 16–33 34–5152–69 70–87 88–105 106–123 July 26, 20101652010–30 I.R.B. Control Total 7 Control Total 8 Control Total 9 Control Total A Control Total B Control Total C Control Total D Control Total E Control Total F 124–141 142–159 160–177 178–195 196–213214–231232–249 250–267268–285 Control Total G BlankRecord Number Sequence BlankBlank or CR/LF 286–303304–499 500–507508–748749–750 Sec. 9. State Totals “K” Record — GeneralField Descriptions and Record Layout .01The State Totals “K” Record is a summary for a given payer and agiven state in the Combined Federal/State Filing Program, usedonlywhen state-reporting approval has been granted. .02The “K” Record will contain the total number of payees and thetotal 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. A file format diagram is located at the beginning of Part C. .03The “K” Record is a fixed length of 750 positions. The control total fields are each18 positions in length. .04In developing the “K” Record, for example, if a payer usedAmount Codes 1, 3, and 6 in the “A” Record, the totals from the “B” Records coded for this statewould appear in Control Totals 1, 3, and 6 of the “K” Record. .05There must be a separate “K” Record foreach statebeing reported. .06Refer to Part A, Sec. 10, for the requirements and conditions thatmustbe met to file via this program. Record Name: State Totals “K” Record — Record Layout Forms 1099 DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 Field Position Field Title Length Description and Remarks 1Record Type 1 Required.Enter “K.” 2–9Number of Payees 8 Required.Enter the total number of “B” Records being coded for this state. Right-justify information and fill unused positions with zeros. 10–15 Blank6Enter blanks. 16–33Control Total 118 34–51 Control Total 218 52–69 Control Total 318 70–87Control Total 418 88–105Control Total 5 18 106–123 Control Total 618 124–141 Control Total 718 142–159 Control Total 818 160–177 Control Total 918 178–195 Control Total A18 196–213 Control Total B18 214–231 Control Total C18 232–249 Control Total D18 250–267 Control Total E18 268–285 Control Total F18 286–303 Control Total G18 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. Each payment amount must contain U.S. dollarsand cents. The right-most two positions represent cents in the payment amount fields.Control totals must be right-justified and unused control total fields zero-filled.All control total fields are 18 positions in length. 304–499 Blank196Enter blanks. 2010–30 I.R.B.166July 26, 2010 Record Name: State Totals “K” Record — Record Layout Forms 1099 DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 (Continued) Field Position Field Title Length Description and Remarks 500–507 Record Sequence Number8 Required.Enter the number of the record as it appears within your file. The record sequencenumber for the“T” Record will always be “1” (one), since it is the first record on your file and you can have only one “T” Record in a file. Each record, thereafter, must be incremented by one inascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” record would be “00000002,” the first “B” Record, “00000003,” the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–706 Blank199Enter blanks. 707–724 State Income Tax Withheld Total 18State income tax withheld total is for the convenience of the filers. Aggregate totals of thestate income tax withheld field in the Payee “B” Records; otherwise, enter blanks. 725–742 Local Income Tax Withheld Total 18Local income tax withheld total is for the convenience of the filer. Aggregate totals of the local income tax withheld field in the Payee “B” Records; otherwise, enter blanks. 743–746 Blank4Enter blanks. 747–748 Combined Federal/State Code2 Required.Enter the code assigned to the state which is to receive the information. (Refer to Part A, Sec. 10, Table l.) 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. State Totals “K” Record Record Layout Forms 1099-DIV,1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 Record Type Number of Payees BlankControl Total 1 Control Total 2 Control Total 3 Control Total 4 Control Total 5 Control Total 6 12–9 10–15 16–33 34–5152–69 70–87 88–105 106–123 Control Total 7 Control Total 8 Control Total 9 Control Total A Control Total B Control Total C Control Total D Control Total E Control Total F 124–141 142–159 160–177 178–195 196–213214–231232–249 250–267268–285 Control Total G BlankRecord Number Sequence BlanksState Income Tax Withheld Total Local Income Tax Withheld Total BlankCombined Federal/State Code Blank or CR/LF 286–303304–499 500–507508–706 707–724 725–742 743–746747–748 749–750 Sec. 10. End of Transmission “F” Record — General Field Descriptions and Record Layout .01The End of Transmission “F” Record is a summary ofthe number of payers/payees in the entire file. July 26, 20101672010–30 I.R.B. .02The “F” Record is a fixed record length of 750 positions. .03This record must be written after the last “C” Record (or last “K” Record, when applicable) of the entire file. Record Name: End of Transmission “F” Record Field Position Field Title Length Description and Remarks 1Record Type1 Required.Enter “F.” 2–9Number of “A” Records8Enter the total number of Payer “A” Records in the entire file (right-justify and zero-fill) or enter all zeros. 10–30Zero21Enter zeros. 31–49Blank19Enter blanks. 50–57 Total Number of Payees 8Enter the total number of Payee “B” Records reported in the file. Right-justify information and fill unused positions with zeros. If you have entered this total in the “T” Record, you may leave this field blank. 58–499 Blank442Enter blanks. 500–507 Record Sequence Number8 Required.Enter the number of the record as it appears within your file. The record sequencenumber for the“T” Record will always be “1” (one), since it is the first record on your file and you can have only one “T” Record in a file. Each record, thereafter, must be incremented by one inascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002,” the first “B” Record, “00000003,” the second “B” Record, “00000004” and so on until you reach the final record of the file, the “F” Record. 508–748 Blank241Enter blanks. 749–750 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. End of Transmission “F” Record Record Layout Record Type Number of “A” Records ZeroBlankTotal Number of Payees BlankRecord Sequence Number BlankBlank or CR/LF 12–910–3031–49 50–5758–499500–507508–748749–750 Part D. Extensions of Time and Waivers Sec. 1. General — Extensions .01An extension of time to file may be req uested for Forms1097, 1098, 1099, 3921, 3922, 5498, 5498-SA, 5498-ESA, W-2G, W-2 series, 8027 and 1042-S. Note: IRS encourages the payer/transmitter community to utilize the online fill-in form in lieu of the paper Form 8809. No TCC required. .02The fill-in Form 8809 may be completed online via the FIRE System. (See Part B, Sec. 7, for instructions on connecting to the FIRE System.) At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form”. This option is only used to request an automatic 30-day extension. Extension requests completed online via the FIRE System receive an instant response if completed properly and timely. If you are requesting an additional extension, you must submit a paper Form 8809. Requests for an additional extension of time to file information returns are not automatically granted. Requests for additional time are granted only in 2010–30 I.R.B.168July 26, 2010 cases of extreme hardship or catastrophic event. The IRS will only send a letter of explanation approving or denying your additional extension request. (Refer to .12 of this Section.) .03A paper Form 8809, Application for Extension of Time to File Information Returns, may be submitted to IRS/IRB at the address listed in .09 of this section. This form may be used to request an extension of time to file information returns submitted on paper or electronically to the IRS. Use a separate Form 8809 for each method of filing information returns you intend to use, i.e., electronically or paper. .04To be considered, an extension request must be postmarked, transmitted or completed online by the due date of the returns; otherwise, the request will be denied. (See Part A, Sec. 7, for due dates.)Ifrequestinganextensionof time to file several types of forms, use one Form 8809; however, Form 8809 or file must be submitted no later than the earliest due date. For example, if requesting an extension of time to file both Forms 1099-INT and 5498, submit Form 8809 on or before February 28. .05 As soon as it is apparentthat a 30-day extension of time to file is needed, an extension request should be submitted. It may take up to 30 days for IRS/IRB to respond to an extension request. IRS/IRB does not begin processing extension requests until January. Extensions completed online via the FIRE System receive instant results. .06Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional or necessary information may be resubmitted within 20 days. .07Requesting an extension of time for multiple payers(10 or less)maybedonebycompletingtheonline fill-in form via the FIRE System. A separate Form 8809 must be completed online for eachpayer. Filers may also request an extension for 10 or less by mailing Form 8809 and attaching a list of the payer names and associated TINs (EIN or SSN). Form 8809 may be computer-generated or photocopied. Be sure to use the most recently updated version and include all the pertinent information. .08Payers/transmitters requesting an extension of time to file formore than 10payers arerequiredto submit the extensions online via the fill-in form or in a file electronically (see Sec. 3, for the record layout). For extension requests filed via an electronic file, the transmitter must fax Form 8809 the same day asthe transmission. If you are requesting an additional extension, you must fax a signed Form 8809 the same day as the transmission. Be sure toinclude the reason an additional extension is needed. .09All requests for an extension of time filed on Form 8809 must be sent using the following address: Internal Revenue Service Information Returns Branch Attn: Extension of Time Coordinator 240 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 Note: Due to the large volume of mail received by IRS/IRB and the time factor involved in processing Extension of Time (EOT) requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809. .10Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns, and delivered by United States mail to IRS/IRB after the due date, are treated as timely under the “timely mailing as timely filing” rule. A similar rule applies to designated private delivery services (PDSs). Notice 97–26, 1997–1 C.B. 413, provides rules for determining the date that is treated as the postmark date.For items delivered by a non-designated Private Delivery Service (PDS), the actual date of receipt by IRS/IRB will be used as the filing date. For items delivered by a designated PDS, butthrough a type of service not designated in Notice 2004–83, 2004–2 C.B. 1030 the actual date of receipt by IRS/IRB will be used as the filing date. The timely mailing rule also applies to furnishing statements to recipients and participants. .11Transmitters requesting an extension oftime via an electronic file will receive anapproval or denial letter, accompanied by a list of payers covered under that approval/denial. .12If an additional extension of time is needed, a second Form 8809 or file must be filed by the initial extended due date. Check line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in cases of extreme hardship or catastrophic event.If requesting a second 30-day extension of time, submit the information return files as soon as prepared. Do not wait for IRS/IRB’s response to your second extension request. .13If an extension request is approved, the approval notification should be kept on file.DO NOTsend the approval notification or copy of the approval notification to IRS/IRB or to the service center where the paper returns are filed. .14 Request an extension for only the current tax year. .15A signature is not required when requesting an automatic 30-day extension. If a second 30-day extension is requested, the Form 8809MUSTbe signed. Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a denial. Carefully read and follow the instructions on the back of Form 8809. .16Form 8809 may be obtained by calling1–800–TAX-FORM (1–800–829–3676). The form is also available atw ww.irs.gov. A copy of Form 8809 is also provided in the back of Publication 1220. July 26, 20101692010–30 I.R.B. Sec. 2. Specifications for Filing Extensions of Time Electronically .01The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted elec- tronically. Also included are the instructions forthe information that is to be entered in the record.Filers are advised to read this section in its entirety to ensure proper filing. .02If a filer does not have an IRS/IRB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing Information Returns Electronicallymustbe submitted to obtain a TCC. This numbermustbe used to submit an extension request electronically. (See Part A, Sec. 6.) .03For extension requests filed via an electronic file, the transmitter must fax Form 8809 the same day as the transmission. If you are requesting an additional extension, you must fax a signed Form 8809 the same day as the transmission. Be sure to include the reason an additional extension is needed. .04 Transmitters submitting an extension of time via an electronic file should not submit a list of payer names and TINs with Form 8809 since this information is included in the electronic file. However, Line 6 of Form 8809 must be completed. The fill-in Form 8809 c annotbe used in lieu of the paper Form8809 for electronic files. .05Do not submit tax year 2010 extension requests filed electronically beforeJanuary 4, 2011. Sec. 3. Record Layout — Extension of Time .01Positions 6 through 188 of the following record should contain information about thepayerfor whom the extension of time to file is being requested. Do not enter transmitter information in these fields.OnlyoneTCCmaybepresentinafile. Record Layout for Extension of Time Field Position Field Title Length Description and Remarks 1–5 Transmitter Control Code 5Required.Enter the five-character alpha/numeric Transmitter Control Code (TCC) issued by IRS.Only one TCC per file is acceptable. 6–14Payer TIN9 Required.Must be the valid nine-digit EIN/SSN assigned to the payer.Do not enter blanks, hyphens or alpha characters.All zeros, ones, twos, etc., will have the effect of an incorrect TIN. For foreign entities that are not requiredtohaveaTIN,thisfieldmay be blank; however, the Foreign Entity Indicator, position 187,must be set to “X.” 15–54 Payer Name40 Required.Enter the name of the payer whose TIN appears in positions 6-14. Left-justify information and fill unused positions with blanks. 55–94 Second Payer Name 40 Required.If additional space is needed, this field may be used to continue name line information (e.g., c/o First National Bank); otherwise, enter blanks. 95–134 Payer Address40 Required.Enter the payer’s address. Street address should include number, street, apartment or suite number (or PO Box if mail is not delivered to a street address). 135–174 Payer City40 Required.Enter the payer’s city, town, or post office. 175–176 Payer State2 Required.Enter the payer’s valid U.S. Postal Service state abbreviation. (Refer to Part A, Sec. 12.) 177–185 Payer ZIP Code9 Required.Enter the payer’s ZIP Code. If using a five-digit ZIP Code, left-justify information and fill unused positions with blanks. 2010–30 I.R.B.170July 26, 2010 Record Layout for Extension of Time (Continued) Field Position Field Title Length Description and Remarks 186Document Indicator (See Note.) 1 Required.Enter the appropriate document code that indicates the form for which you are requesting an extension of time. CodeDocument 1W-2 21097-BTC, 1098, 1098-C, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-H, 1099-INT, 1099-LTC, 1099-MISC, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S, 1099-SA, 3921, 3922, or W-2G 3 5498 41042-S 5 8027 6 5498-SA 7 5498-ESA Note: Do no t enter any other values in this field. Submit a separate record for each document. For example, if you are requestin g an extension for Form 1099-INT and Form 5498 for the same payer, submit one record with “2” coded in this field and a nother record with “3” coded in this field. If you arerequesting an extension for Form 1099-DIV and Form 1099-MISC for the same payer, submit one record with “2” coded in this field. 187Foreign Entity Indicator 1Enter “X” i f the payer is a foreign entity. 188Recipient Request Indicator 1Enter “X” i f the extension request is to furnish statements to the recipient s of the information return. Note: A separate file is required for this type of extension request. A file must either contain all blanks or all Xs in this field. 189–198 Blank10Enter blanks. 199–200 Blank2Enter blanks or carriage return/line feed (CR/LF) characters. Extension of Time Record Layout Transmitter Control Code Payer TIN Payer Name Second Payer Name Payer Address Payer City Payer State 1–5 6–14 15–5455–9495–134135–174175–176 Payer ZIP Code Document Indicator Foreign Entity Indicator Recipient Request Indicator BlankBlank or CR/LF 177–185 186187188189–198199–200 Sec. 4. Extension of Time for Recipient Copies of Information Returns .01Request anextension of time to furnish the statements to recipientsof Forms 1097, 1098, 1099 series, 3921, 3922, 5498 series, W-2G, W-2 series, and 1042-S by submitting a letter to IRS/IRB at the address listed in Part D, Sec. 1.09. The letter should contain the following information: (a)Payer name (b)TIN July 26, 20101712010–30 I.R.B. (c)Address (d)Type of return (e)Specify that the extension request isto provide statements to recipients (f)Reason for delay (g)Signature of payer or duly authorized person .02Requests for an extension of time to furnish statements to recipients of Forms1097, 1098, 1099 series, 3921, 3922, 5498 series, W-2G, W-2 series, and 1042-S are not automatically approved;however, if approved, generally an extension will allow aMAXIMUM of 30 additional days from the due date. The request must be postmarked by the date on which the statements are due to the recipients. .03Generally, only the payer may sign the letter requesting the extension for recipient copies. A transmitter must have a contractual agreement with the filers to submit extension requests on their behalf. This should be stated in your letter of request for recipient copy extensions. .04Requests for arecipientextension of time to file for more than10 payersarerequiredto be submitted electronically. (See Sec. 3, for the record layout.) .05 The fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients. Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically .01If a payer is required to file electronically but fails to do so and does not have an approved waiver on record, the payer will be subject to a penalty of $50 per return in excess of 250. (Forpenalty information, refer to the Penalty Section of the2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G.) .02If payers are required to file original or corrected returns electronically, but such filing would create an undue hardship, they may request a waiver from these filing requirements by submittingForm 8508, Request for Waiver from Filing Information Returns Electronically, to IRS/IRB. Form 8508 can be obtained on the IRS website at w ww.irs.govor by calling toll-free 1–800–829–3676. .03Even though a payer may submit as many as 249 corrections on paper, IRS encourages electronic filing of corrections. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more electronically. However, if a waiver for original documents is approved, any corrections for the sametype of returns will be covered under that waiver. .04Generally, only the payer may sign Form 8508. A transmitter may sign if given power-of-attorney; however, a letter signed by the payer stating this fact must be attached to Form 8508. .05A transmitter must submit a separate Form 8508 for each payer. Do not submit a list of payers. .06All information requested on Form 8508 must be provided to IRS/IRB for the request to be processed. .07The waiver, if approved, will provide exemption from the electronic filing requirement for the current tax year only. Payers may not apply for a waiver for more than one tax year at a time. .08Form 8508 may be photocopied or computer-generated as long as itcontains all the information requested on the original form. .09Filers are encouraged to submit Form 8508 to IRS/IRB at least 45 days before the due date of the returns. IRS/IRB does not process waiver requests until January. Waiver requests received prior to January are processed on a first come, first serve basis. .10All requests for a waiver should be sent using the following address: Internal Revenue Service Information Returns Branch Attn: Extension of Time Coordinator 240 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 .11 File Form 8508 for the W-2 seriesof forms with IRS/IRB, not SSA. .12Waivers are evaluated on a case-by-case basis and are approved ordenied based on criteria set forth in the regulations under section 6011(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/IRB to respond to a waiver request. .13If a waiver request is approved, keep the approval letter on file.DO NOTsend a copy of the approved waiver to the service center where the paper returns are filed. .14An approved waiver only applies to the requirement for filing information returns electronically. The payer must still timely file information returns on the official IRS paper forms or anacceptable substitute form with the appropriate service center. 2010–30 I.R.B.172July 26, 2010 Part IV. Items o fGeneralInterest Deletions Fro m Cumulative List of Organi zations Contribution stoWhich are Deductib le Under Section 170 of the Cod e Announceme nt 2010–47 The Interna l Revenue Service has re- voked its de termination that the organi- zations lis ted below qualify as organiza- tions descr ibed in sections 501(c)(3) and 170(c)(2) o f the Internal Revenue Code of 1986. Generally , the Service will not disallow deduction s for contributions made to a listed org anization on or before the date of announc ement in the Internal Revenue Bulletin t hat an organization no longer qualifie s. However, the Service is not preclude d from disallowing a deduction for any co ntributions made after an or- ganizati on ceases to qualify under section 170(c)( 2) if the organization has not timely filed a s uit for declaratory judgment under section 7428 and if the contributor (1) had knowled ge of the revocation of the ruling or deter mination letter, (2) was aware that such re vocation was imminent, or (3) was in part responsible for or was aware of the activi ties or omissions of the organization that br ought about this revocation. If on th e other hand a suit for declara- tory ju dgment has been timely filed, con- tribut ions from individuals and organiza- tions describedinsection170(c)(2)that are ot herwise allowable will continue to be ded uctible. Protection under section 7428( c) would begin on July 26, 2010, and would end on the date the court first deter- mines that the organization is not described in section 170 (c)(2) as more particularly set forth in se ction 7428(c)(1). For indi- vidual contri butors, the maximum deduc- tion protecte d is $1,000, with a husband and wife trea ted as one contributor. This benefit is no t extended to any individual, in whole or in pa rt, for the acts or omissions of the organi zation that were the basis for revocation . Consumer Cr edit Management, Inc. Farmington ,Hills,MI Music Found ation of Hawaii Honolulu, H I Texas Air Cl assics, Inc Roanoke, TX Vikings USA Bootheel 388, Steedman, M O Vikings USA Bootheel 404 Russellvil le, MO Vikings USA Bootheel 421 Lee’s Summi t, MO Thorek Hosp ital & Medical Center Chicago, IL Wemgo Chari table Trust Saranac Lak e, NY The Arks You th Home Inc. East Chicag o, IN Creative Ga rden Preschool, Snohomish, WA The Dream Ho me Foundation Spokane, WA David Shaw ver Ministries, Inc. North Cant on, OH EddieK.an dMaryD.Edwards Foundatio n Detroit, M I Family Res toration Inc Tampa, FL Global Credit Management, Inc. Boca Raton, FL Gateway to a Cu re St. Louis, MO Inland Counse ling Network Tri Cities, WA Iowa Environm ental Corporation Maquoketa, IA Lost Mountain Tissue Bank, Inc. Rydal, GA Modern Day Vet erans Aux. Chapter 382 Butler, MO North City Psy chological Group San Diego, CA Professional Child Care Services of Louisiana Harvey, LA Project Chall enge of the West Coast, Inc. Brandenton, FL Palmyra Fire C ompany Charitable Endowment Tr ust Palmyra, NY Stars Booste rs, Inc. Miami, FL Survivors Ch arter School, Inc. Palm Beach Ga rden, FL Sugarland Ru n Community Activities Association Sterling, VA SV Healthcar eSystem Worcester, M A Bread of Life Mission, Inc. Punta Gorda ,FL Consumer Cre dit and Debt Counseling, Inc. Princeton, NJ Hopes Gift I nternational San Dimas, C A July 26, 20101732010–30 I.R.B. Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the ef- fect: Amplifieddescribes a situation where no change is being made in a prior pub- lished position, but the prior position is be- ingextendedtoapplytoavariationofthe fact situation set forth therein. Thus, if an earlier ruling held that a principle ap- plied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare withmodi- fied,below). Clarifiedis used in those instances where the language in a prior ruling is be- ing made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguisheddescribes a situation where a ruling mentions a previously pub- lished ruling and points out an essential difference between them. Modifiedis used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare withamplifiedandclarified, above). Obsoleteddescribes a previously pub- lished ruling that is not considered deter- minative with respect to future transac- tions. This term is most commonly used in a ruling that lists previously published rul- ings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revokeddescribes situations where the position in the previously published ruling is not correct and the correct position is beingstatedinanewruling. Supersededdescribes a situation where the new ruling does nothing more than re- state the substance and situation of a previ- ously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same po- sition published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single rul- ing a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new rul- ing does more than restate the substance of a prior ruling, a combination of terms is used. For example,modifiedandsu- persededdescribes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously pub- lished ruling is first modified and then, as modified, is superseded. Supplementedis used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original rul- ing has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the ad- ditions, and supersedes all prior rulings in the series. Suspendedis used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations The fol lowing abbreviations in current use and for merly used will appear in material publis hedintheBulletin. A—Individual. Acq.—A cquiescence. B—Individual. BE—Beneficiary. BK—Bank . B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cu mulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Coo perative. Ct.D.—Court Decision. CY—County. D—Decede nt. DC—Dummy Corporation. DE—Donee. Del. Order —Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Emp loyer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduc iary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Fo reign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Fed eral Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grante e. GP—General Partner. GR—Grantor. IC—Insura nce Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—No nacquiescence. O—Organization. P—Parent Corporation. PHC—Persona l Holding Company. PO—Possession of the U.S. PR—Partner. PRS—Pa rtnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Re al Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsi diary. S.P.R.—Statement of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Trans feree. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpay er. TR—Trust. TT—Trustee. U.S.C.—Uni ted States Code. X—Corporation. Y—Corporation. Z—Corporat ion. 2010–30 I.R.B.iJuly 26, 2010 Numerical Finding List 1 Bulletins 2010–27 through 2010–30 Announcements: 2010-43, 2010-27 I.R.B.42 2010-44, 2010-28 I.R.B.54 2010-45, 2010-29 I.R.B.87 2010-46, 2010-29 I.R.B.87 2010-47, 2010-30 I.R.B.173 Notices: 2010-48, 2010-27 I.R.B.9 2010-49, 2010-27 I.R.B.10 2010-50, 2010-27 I.R.B.12 2010-51, 2010-29 I.R.B.83 2010-52, 2010-30 I.R.B.88 Proposed Regulations: REG-112841-10, 2010-27 I.R.B.41 REG-118412-10, 2010-29 I.R.B.85 Revenue Procedures: 2010-25, 2010-27 I.R.B.16 2010-26, 2010-30 I.R.B.91 Revenue Rulings: 2010-18, 2010-27 I.R.B.1 Treasury Decisions: 9486, 2010-27 I.R.B.3 9487, 2010-28 I.R.B.48 9488, 2010-28 I.R.B.51 9489, 2010-29 I.R.B.55 1 A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin 2010–26, dated June 28, 2010. July 26, 2010ii2010–30 I.R.B. Finding List of Current Actions on Previously Published Items 1 Bulletins 2010–27 through 2010–30 Revenue Procedures: 2007-44 Modified by Notice 2010-48, 2010-27 I.R.B.9 2009-18 Obsoleted in part by Rev. Proc. 2010-25, 2010-27 I.R.B.16 2009-30 Superseded by Rev. Proc. 2010-26, 2010-30 I.R.B.91 1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin 2010–26, dated June 28, 2010. 2010–30 I.R.B.iiiJuly 26, 2010 INDEX Internal Revenue Bulletins 2010–27 through 2010–30 The abbreviation and number in parenthesis following the index entry refer to the specific item; numbers in roman and italic type following the parenthesis refers to the Internal Revenue Bulletin in which the item may be found and the page number on which it appears. Key to Abbreviations: AnnAnnouncement CDCourt Decision DODelegation Order EOExecutive Order PLPublic Law PTEProhibited Transaction Exemption RPRevenue Procedure RRRevenue Ruling SPRStatement of Procedural Rules TCTax Convention TDTreasury Decision TDOTreasury Department Order EMPLOYEE PLANS Disaster relief, qualified plans (Notice 48) 27,9 Full funding, weighted average interest rates, segment rates for: July 2010 (Notice 52) 30,88 Proposed regulations: 26 CFR 54.9815–1251, added; rules relating to status as grandfathered health plans for group health plans and health insurance coverage (REG–118412–10) 29,85 Regulations: 26 CFR 54.9815–1251T, added; 54.9815–2714T, amended; 602.101(b), amended; rules relating to status as grandfa- thered health plans for group health plans and health insur- ance coverage (TD 9489) 29,55 Rules relating to status as grandfathered health plans for group health plans and health insurance coverage (TD 9489) 29,55; (REG–118412–10) 29,85 EXCISE TAX Guidance on section 5000B, indoor tanning services excise tax (TD 9486) 27,3; (REG–112841–10) 27,41 Proposed regulations: 26 CFR 40.0–1, amended; 40.6302(c)–1, amended; 49.0–3, added; 49.5000B–1, added; indoor tanning services excise tax (REG–112841–10) 27,41 26 CFR 54.9815–1251, added; rules relating to status as grandfathered health plans for group health plans and health insurance coverage (REG–118412–10) 29,85 Regulations: 26 CFR 40.0–1, amended; 40.0–1T, added; 40.6302(c)–1, amended; 40.6302(c)–1T, added; 49.0–3T, added; EXCISE TAX—Cont. 49.5000B–1T, added; 602.101, amended; indoor tanning services excise tax (TD 9486) 27,3 26 CFR 54.9815–1251T, added; 54.9815–2714T, amended; 602.101(b), amended; rules relating to status as grandfa- thered health plans for group health plans and health insur- ance coverage (TD 9489) 29,55 Rules relating to status as grandfathered health plans for group health plans and health insurance coverage (TD 9489) 29,55; (REG–118412–10) 29,85 EXEMPT ORGANIZATIONS Revocations (Ann 44) 28,54; (Ann 45) 29,87; (Ann 47) 30,173 INCOME TAX Corporations, section 382 treatment of prepaid income under built-in gain provisions of section 382(h) (TD 9487) 28,48 Declaratory Judgment Suits (Ann 47) 30,173 Disciplinary actionsinvolving attorneys,certified public accoun- tants, enrolled agents, and enrolled actuaries (Ann 43) 27,42 Forms, 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, 2010 revision (RP 26) 30,91 Information reporting under the amendments to section 6041 for gross proceeds paid and for payments to corporations (Notice 51) 29,83 Interest: Investment: Federal short-term, mid-term, and long-term rates for: July 2010 (RR 18) 27,1 Interest and penalty suspension provisions under section 6404(g) of the Code (TD 9488) 28,51 Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, 2010 revision (RP 26) 30,91 Qualified mortgage bonds (QMBs) and mortgage credit certifi- cates (MCCs), average area housing purchase prices for 2010 (RP 25) 27,16 Regulations: 26 CFR 1.382–1, amended; 1.382–1T, added; 1.382–7, added; 1.382–7T, removed; built-in gains and losses under section 382(h) (TD 9487) 28,48 26 CFR 301.6404–0, –4, added; 301.6404–4T, removed; interest and penalty suspension provisions under section 6404(g) of the Code (TD 9488) 28,51 Revocations, exempt organization (Ann 44) 28,54; (Ann 45) 29, 87; (Ann 47) 30,173 Section 382 limitation: Fluctuations in value, ownership changes (Notice 50) 27,12 Ownership changes, small shareholders (Notice 49) 27,10 July 26, 2010iv2010–30 I.R.B. 2010–30 I.R.B.July 26, 2010 July 26, 20102010–30 I.R.B. 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