Table of Contents

• Announcement 2012-36
  • Corrections
    • Payee “B” Record — Record Layout Positions 544-750 for Form 1099-C (page 90) Description and Remarks Field Position 547 Identifiable Event Code (Box 6 on paper form)
    • Payee “B” Record — Record Layout Positions 544-750 for Form 1099-G (page 95) Field Positions 548-551 Tax Year of Refund
    • Part D, Section 2 — Specifications for Filing Extensions of Time Electronically (page 145)
  • Clarifications
    • Sec. 7. Payee “B” Record — General Field Descriptions and Record Layouts (page 62)
    • Record Name: Payee “B” Record (page 65) Description and Remarks Field Position 7-10 Name Control
    • Payee “B” Record — Record Layout Positions 544-750 for Form 1099-B (page 88) Description and Remarks
    • Payee “B” Record — Record Layout Positions 544-750 for Form 5498 (page 127) Description and Remarks Field Position 556-563 Postponed Contribution Code (Box 13c on paper form)
    • State Information This clarification applies to all forms except Form 1099-LTC Description and Remarks Field Position 663-722 Special Data Entries