Internal Revenue Bulletin:  2013-3 

January 14, 2013 

Announcement 2013-10


Table of Contents

Because of recent changes made by the American Taxpayer Relief Act of 2012, the following update has been issued for Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, revised August 13, 2012.

Payer “A” Record — Record Layout Positions 28-43 for Form 1098-Mortgage Interest Statement (pg 43) - Amount Code 4, Mortgage Insurance Premium has been reinstated.

Record Name: Payer “A” Record (continued)
FieldPosition Field Title Length Description and Remarks
28-43 Amount Codes 16  
Amount Codes Form 1098 — Mortgage Interest Statement For Reporting Payments on Form 1098:
      Amount Code Amount Type
      1. Mortgage interest received from payer(s)/borrower(s)
      2. Points paid on the purchase of a principal residence
      3. Refund (or credit) of overpaid interest
      4. Mortgage Insurance Premium
      5. Blank (Filer’s use)

Effect on Other Documents

Revenue Procedure 2012-30, 2012-33 I.R.B. 165, is updated.


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