This money amount field should be Box 1 "Employee or self-employed person's Archer MSA Contributions made in yyty and yyty+1 for yyty" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 2, "Total Contributions made in yyty."

Only positive amounts (including zero) are accepted.

This money amount field should be Box 3, "Total HSA or Archer MSA Contributions made in yyty+1 for yyty."

Only positive amounts (including zero) are accepted.

This money amount field should be Box 4, "Rollover Contributions not included in boxes 1, 2, or 3" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 5, "Fair Market Value of HSA, Archer MSA, or MA MSA" .

Only positive amounts (including zero) are accepted.

This is Box 6, "HSA, Archer MSA, or Medicare + MA MSA" checkbox's.

The valid code 1 "HSA" .

The valid code 2 "Archer MSA" .

The valid code 3 "MA MSA" .

Blank "if no box is checked or multiple boxes checked" .

This money amount field should be Box 1, "IRA Contributions other than amounts in boxes 2-4 and 8-10" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 2, "Rollover Contributions " .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 3, "Roth IRA Conversion Amount" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 4, "Recharacterized Contributions" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 5, "Fair Market Value of Account" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 6, "Life Insurance cost included in Box 1" .

Only positive amounts (including zero) are accepted.

Check for IRA/SEP/SIMPLE/ROTH IRA/

The valid code 1 "IRA"

The valid code 2 "SEP"

The valid code 3 "SIMPLE"

The valid code 4 "ROTH IRA"

Blank "no box checked"

This money amount field should be Box 8, "SEP Contributions " .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 9, "SIMPLE Contributions " .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 10, "ROTH IRA Contributions " .

Only positive amounts (including zero) are accepted.

Check for RMD for yyty.

The valid code 1 "RMD" .

Blank if box is not checked.

This money amount field should be Box 1, "Gross Distribution " .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 2, "Earnings" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 3, "Basis" .

Only positive amounts (including zero) are accepted.

Check for Trustee-to-trustee transfer.

The valid code is 1 if box is checked.

Blank if box is not checked.

Check for Private or State or Coverdell ESA.

The valid code is 1 if "Private" box is checked.

The valid code is 2 if "State" box is checked.

The valid code is 3 if "Coverdell ESA." box is checked

Blank if none or multiple boxes are checked.

Check for Non-Designated Beneficiary.

The valid code is 1 if box is checked.

Blank if box is not checked.

This money amount field should be Box 1, "Gross Winnings" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 2, "Federal Income Tax Withheld" .

Only positive amounts (including zero) are accepted.

This field must be equal to or less than the sum of Fields A and Field C.

This money amount field should be Box 7, "Winnings from Identical Wagers" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 1, "Total" .

Only positive amounts (including zero) are accepted.

This is Box 2a, "Code"

This field may be 1 alpha character long.

Valid characters are A, C or O.

Blank is acceptable.

This alpha numeric field should be Box 2b, "Unique Identifier" .

This field can have up to 39 alpha numeric characters.

For entries longer than 39 characters enter the first 39 characters present.

There is no validity check for this field.

This is Box 3, "Bond Type Code."

This field may be 3 characters long (blank is accepted).

Valid characters are: 101, 199 and blank.

This money amount field should be Box 5a, "January" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5b, "February " .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5c, "March" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5d, "April" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5e, "May" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5f, "June" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5g, "July " .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5h, "August" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5i, "September" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5j, "October" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5k, "November" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5l, "December" .

Only positive (including zero) amounts are acceptable.

This field is a checkbox located at the lower left hand side of the document under the recipients entity information.

Valid characters are:
1 for the first box checked
2 for the second box checked

If Blank enter "1" .

If the invalid character of "3" is present, secure the document and correct the entry as "1" or "2" depending on taxpayer intent. If taxpayer intent cannot be determined enter "1" .

This field should reflect the number if original documents transmitted by the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This is not a money field.

For Account Type Code B, C, or M Form 1096, Annual Summary and Transmittal of U.S. Information Returns, this entry will be coded before a slash(/) in Box 3 (i.e., "25/" ) and should be the same as the number appearing in that position on the Form 1096. If the numbers agree, input Action Code "7" .

Only positive amounts (including zero) are accepted.

For Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, the entry in this field is calculated by the scanner and may not match the entry in box 3. If this field is zero on an Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, and Field B is also zero, enter 1 in Field A.

This field must be greater than or equal to Field J, Original Documents Subject to Penalty. If not, both Field A and Field J will be considered in error.

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting more than 998 payee, documents will appear in the error register on the first pass only.

This field should reflect the number if amended detail documents transmitted by the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This is not a money field.

For Account Type Code B, C, or M Form 1096, Annual Summary and Transmittal of U.S. Information Returns, this entry will be coded after a slash (/) in Box 3 (i.e., "25/" ) and should be the same as the number appearing in that position on the Form 1096. If the numbers agree, input Action Code 7.

Only positive amounts (including zero) are accepted.

For Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, the entry in this field is calculated by the scanner and may not match the entry in box 3.

This field must be greater than or equal to Field K, Amended Documents Subject to Penalty. If not, both Field B and Field K will be considered in error.

Form 1096, Annual Summary and Transmittal of U.S. Information Returns that transmit more than 998 payee, documents will appear in the error register on the first pass only.

This money amount field should be the "Amount of Federal Tax Withheld" .

This field must be equal to or greater than zero.

This amount should be the total amount reported for the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

This field must be equal to or greater than zero.

The valid codes are 1 and blank.

If Field is marked, enter 1.

Blank if Field is not marked.

This field should contain the TIN Type and Return Code. It is edited immediately before the preprinted or edited Return Code that identifies the type of returns transmitted.

The valid code 1 is EIN.

The valid code 2 is SSN.

This field must be one of the following three (3) digit combinations.

Form 1096 processed through SCRIPS (Account Type Code "S" in the document header) will have a "5" if the field is blank or it cannot be determined. Correct by researching and entering the correct number. See IRM 3.11.8, Returns and Documents Analysis, Information Returns Processing for more details.

Payment code "Z" is used for anyForm 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting only "amended " detail documents with no money amounts.

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-DIV, Dividends and Distributions, (Field F is equal to 191 or 291), Field G must be in the range of one to thirteen alpha characters, the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1a), B (Box 1b), C (Box 2a), D (Box 2b), E (Box 2c), F (Box 2d), (G (Box 3), H (Box 4), I (Box 5), J (Box 6), L (Box 8), M (Box 9), N (Box 10) and O (Box 11)..

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-G, Certain Government Payments, (Field F equals 186 or 286), Field G must be in the range of one to four alpha(s) characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), F (Box 6) and/or G (Box 7). If amounts are present in other than 1, 2, 6, or 7 code an "A as the payment code."

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-MISC, Miscellaneous Income, (Field F equals 195 or 295), Field G must be in the range of one to twelve alpha(s) characters. The alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are as follows:

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1097-BTC, Bond Tax Credit, (Field F equal to 150 or 250), the field must be in the range of one to thirteen characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), F (Box 5a), G (Box 5b), H (Box 5c), I (Box 5d), J (Box 5e), K (Box 5f), L (Box 5g), M (Box 5h), N (Box 5i), O (Box 5j), P (Box 5k) and Q (Box 5l).

Form 1096 , Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1098, Mortgage Interest Statement, (Field F equal to 181 or 281), the field must be in the range of one to three alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), and C (Box 3).

Form 1096 , Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1098-E, Student Loan Interest Statement, (Field F equal to 184 or 284), the field has only one allowable alpha character; A (Box 1).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1098-T , Tuition Statement, (Field F equal to 183 or 283), the field has one to six allowable alpha characters; the alpha(s) present must be in ascending order; Allowable alpha(s) are A (Box 1), B (Box 2), D (Box 4), E (Box 5), F (Box 6) and J (Box 10).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-A,Acquisition or Abandonment of Secured Property, (Field F equal to 180 or 280), the field has one to two allowable alpha characters; B (Box 2) and D (Box 4).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, (Field F equal to 179 or 279), the field must be in the range of one to nine alpha characters; the alpha(s) present must be in ascending order; no alphas may be repeated. Allowable alpha(s) are F (Box 2a), H (Box 3), I (Box 4), J (Box 5), L (Box 7), N (Box 9), O (Box 10), P (Box 11), and Q (Box 12).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-C, Cancellation of Debt, (Field F equal to 184 or 284), the field must be in the range of one to three alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are B (Box 2), C (Box 3) and G (Box 7).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments, (Field F equal to 171 or 271), the field must be in the range of one to thirteen alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), C (Box 3), D (Box 4), E (Box 5), F (Box 6), G (Box 7), H (Box 8), I (Box 9), J (Box 10), K (Box 11), L (Box 12), M (Box 13), and N (Box 14).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-INT, Interest Income, Interest Income, (Field F equal to 192 or 292), the field must be in the range of one to eight alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8) and I (Box 9).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-K, Merchant Card and Third Party Payments, (Field F equal to 110 or 210), the field must be in the range of one to thirteen alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are C (Box 1), G (Box 5a), H (Box 5b), I (Box 5c), J (Box 5d), K (Box 5e), L (Box 5f), M (Box 5g), N (Box 5h), O (Box 5i), P (Box 5j), Q (Box 5k) and R (Box 5l).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-OID, Original Issue Discount, (Field F equal to 196 or 296), the field must be in the range of one to six alpha characters; the alpha(s) present must be in ascending order; no alphas may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3), D (Box 4), F (Box 6) and G (Box 7).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-PATR, Taxable Distributions Received From Cooperatives, (Field F equal to 197 or 297), the field must be in the range of one to ten alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), G (Box 7), H (Box 8), I (Box 9) and J (Box 10).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530), (Field F equal to 131 or 231), the field must be in the range of one to three alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2) and C (Box 3).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc, (Field F equal to 198 or 298), the field must be in the range of one to six alpha characters; the alpha(s) present must be in ascending order; no alphas may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2a), C (Box 3), D (Box 4), F (Box 6) and H (Box 10).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-S, Proceeds From Real Estate Transaction, (Field F equal to 175 or 275), the field must be only one alpha character. Allowable alpha is B (Box 2).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 5498, IRA Contribution Information, (Field F equal to 128 or 228), the field must be in the range of one to nine alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), G (Box 8), H (Box 9), and I (Box 10).

These entries if applicable, should be in the first seven boxes under the wording "For Official Use Only" or the date may be derived from the IRS received date stamp in the "For Official Use Only" box.

If a delinquent return indicator is "P" or "X" , it must be followed by a valid date. A valid date is one which has the following format YYYYMMDD, where YYYY is the processing year MM is equal to 01 through 12 and DD is equal to 01 through 31.

The valid entries for the delinquent return indicator for an Account Type Code B or CForm 1096 are A, C, E, N, P, X and blank.

The valid entries for an Account Type Code SForm 1096 are A, C, E, N, X, and blank.

If the delinquent return indicator is A, C, E, N, or blank a date must "not" be present .

On prior year returns this field must be blank.

This entry, if present, should be in the last two boxes under the wording "For Official Use Only" .

The valid entries in this field are 01 through 14, 20 through 31, 99, and blank. If a correct indicator cannot be determined, blank the field.

The entry for Account Type Code "B" and Account Code "C" documents can be found in the bottom left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number will be coded before a slash (/) (i.e., "25/" ).

The field for Account Type Code "S" will not be present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS.

This field must be equal to or less than Field A. If not both Field A and Field J will be considered in error.

Only positive amounts (including zero) are accepted.

If Field J is in error on Account Type Code S documents, notify your campus staff analyst.

The entry for Account Type Code "B" and Account Code "C" documents can be found in the bottom left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number will be coded after a slash (/) (i.e., "25/" ).

The field for Account Type Code "S" will not be present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS.

If Field K is in error on Account Type Code S documents in raw register, notify your campus staff analyst.

This field must be equal to or less than Field B. If not both Field B and Field K will be considered in error.

Only positive amounts (including zero) are accepted.

An entry should be present in this field on Account Type Code "B" and Account Code "C" documents.

The only valid entries on an Account Type Code "B" and Account Code "C" document are 09, 10, 11, 12 and blanks.

This field must be blank for all Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns.

This money amount field should be Box 1, "Amount of HCTC Advance Payments" .

Only positive amounts (including zero) are accepted.

This entry should be Box 2, "Number of Mos. HCTC Advance Payments Received" .

This field is either numeric or blank.

This money amount field should be Box 3, "Jan" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 4, "Feb" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 5, "Mar" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 6, "Apr" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 7, "May" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 8, "June" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 9, "July" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 10, "Aug" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 11, "Sept" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 12 ,"Oct" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 13, "Nov" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 14, "Dec" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 1, "Coverdell ESA Contributions" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 2, "Rollover Contributions " .

Only positive amounts (including zero) are accepted.

This is Box 1, Date of Sale or Exchange.

The date of Exchange must be in YYYYMMDD format.

If the date is not edited correctly, edit to YYYYMMDD format by circling the payer's entry and entering the correct date format from above.

If the date was entered incorrectly by the filer, change the year to equal current tax year being processed (processing year minus one).

This money amount should be box 2 "Aggregate amount received " .

Only positive amounts (including zero) are accepted.

This field should be Box 3 "No. of Shares Exchanged" .

Field is numeric.

This field should be Box 4 "Classes of Stock Exchanged" .

This field should be Box 6 "Checkbox for Shareholder" .

"1" is valid code if checkbox is marked.

Blank if box is not checked.

The entry in Box 1, "Date of Closing" .

The date of closing must be in yyyymmdd format, where yyyy=yyty (processing year minus one.)

If the date is not edited correctly, edit the date to yyyymmdd format by circling the payer's entry and entering the correct date format from above.

This field may be blanks or blanks followed by a date in the proper format.

If the year of the date was entered incorrectly by the filer, change the year to equal current tax year being processed (processing year minus one).

This money amount field should be Box 2 "Gross Proceeds" .

Only positive amounts (including zero) are accepted.

Check for Address or Legal Description.

This field can have up to 39 alpha numeric characters.

For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters in excess of 39.

There is no validity check for this field.

The valid code is 1 if the Transfer Indicator box is checked.

Blank if box is not checked.

This field should be Box 1, "Date of Contribution" .

The date must be in yyyymmdd format, where yyyy=yyty (processing year minus one).

This field should be Box 2a, "Year" .

Four numeric charters are valid.

This field should be Box 2b, "Make " .

This entry can have up to 13 alpha numeric characters.

This field should be Box 2c, "Model" .

This entry can have up to 22 alpha numeric characters.

This field should be Box 3, "Vehicle or other identification number" .

This entry can have up to 25 alpha numeric characters.

This field should be Box 4a, "Vehicle sold in arm's length transaction to unrelated party" .

The valid code is 1 if box is checked.

Blank if box is not checked.

This field should be Box 4b, "Date of Sale" .

The date must be in yyyymmdd format, where yyyy=yyty (processing year minus one).

Remove the date if yyyy is less than yyty and the date on Field A=yyty.

This field should be Box 4c, "Gross proceeds from sale" .

Only positive amounts (including zero) are accepted.

This field should be Box 5a, "Vehicle will not be transferred for money, other property, or services before completion of improvements or intended use" .

The valid code is 1 if box is checked.

Blank if box is not checked.

This field should be Box 5b, "Donee Certifies - Need Individual " .

The valid code is 1 if box is checked.

Blank if box is not checked.

This field should be Box 5c, "Description of improvements or untended use and duration of use" .

This entry can have up to 39 alpha numeric characters.

This field should be Box 6a, "Did you provide goods or services "

The valid code is 1 if the "Yes" box is checked.

Blank if both the "Yes" and "No" boxes are checked.

Blank if the "No" box is checked.

This field should be Box 6b, "Value of good provided"

Only positive amounts (including zero) are accepted.

This field should be Box 6c, "Intangible religious benefit "

The valid code is 1 if box is checked.

Blank if box is not checked.

This field should be Box 7, "Under law cannot claim more than $500"

The valid code is 1 if box is checked.

Blank if box is not checked.

This field should be Box 1a "Date of Sale or Exchange" .

This may be all blanks or leading blanks followed by a date. The sale date must be in yyyymmdd format, where yyyy=yyty (processing year minus one).

If the date is not edited correctly, edit the date to yyyymmdd format by circling the payer's entry and entering the correct date format from above.

If the date was entered incorrectly by the filer, delete the transcribed information.

This field should be Box 1b, "Date of Acquisition" .

This may be all blanks or leading blanks followed by a date. The sale date must be in yyyymmdd format, where yyyy=yyty (processing year minus one).

If the date is not edited correctly, edit the date to yyyymmdd format by circling the payer's entry and entering the correct date format from above.

If the date was entered incorrectly by the filer, delete the transcribed information.

This field should be "Type of Gain or Loss" checkbox 1c.

Valid characters are: 1 if "short term" box is checked, 2 if "long term" box is checked, and blank if no boxes are checked.

Invalid character 3 will be present if both boxes are checked. If taxpayer intent cannot be determined from the Form blank the field.

This field is Box 1d "Stock or other symbol."

This field is up to 13 characters long and alpha numeric.

Blank is valid.

This field is Box 1e "Quantity Sold" .

This field is numeric only.

Blank is acceptable.

This money amount field should be Box 1d, "Stocks, Bonds, etc." .

Only positive amounts (including zero) are accepted.

Check Gross Proceeds and/or Gross Proceeds Less Commissions and Option Premiums in the right most section of Box 2a.

The valid code is 1 if the Gross Proceeds box is checked.

The valid code is 2 if the Gross Proceeds less Commissions and Option Premiums box is checked.

Blank is valid if neither box is checked.

Invalid code 3 will be present if both boxes are checked.

This money amount field should be Box 3, "Cost or other Basis" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 4, "Federal Income Tax Withheld" .

This field must be less than or equal to the sum of Box 2, 5,13 and 14.

Only positive amounts (including zero) are accepted.

This field should be Box 5 "Wash Sales Loss Disallowed" .

Positive and negative amounts (including zero) are accepted.

This field should be Box 6 "Check if noncovered Security" .

Valid characters are 1 (for box checked) or blank.

This money amount field should be Box 7, "Bartering"

Only positive money amounts are accepted.

Blank is acceptable.

Check for Description.

This field can have up to 39 alpha numeric characters.

For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters in excess of 39.

There is no validity check for this field.

This money amount field should be Box 9, "Profit or loss realized in yyty on closed contracts" .

Positive and negative amounts (including zero) are accepted.

This money amount field should be Box 10, "Unrealized profits or (loss) on open contracts 12/31/yyty-1" .

Positive and negative amounts (including zero) are accepted.

This field is, "CUSIP no."

There are no validity checks for this field.

Field should not exceed 13 characters.

This money amount field should be Box 11, "Unrealized profits or (loss) on open contracts 12/31/yyty" .

Positive and negative amounts (including zero) are accepted.

This money amount field should be Box 13, "Aggregate profit or (loss) on contracts"

Positive and negative amounts (including zero) are accepted.

This money amount field should be Box 2, "Balance of principal outstanding" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 4, "Fair Market Value of Property" .

Only positive amounts (including zero) are accepted.

This field is Box 5 "Was borrower personally liable for repayment of the debt" .

The valid code is 1 if "yes box only is checked" .

The valid code is 2 if "no box only is checked" .

The valid code is 3 if "both yes and no boxes are checked " .

Blank if "neither box is checked" .

This field is Box 6 "Description of property" .

All characters are valid with a maximum of 39 positions.

This money amount field should be Box 1, "Mortgage Interest received from payers/borrowers" .

Only positive amounts (including zero) are accepted.

This money amount field should be Box 2, "Points paid on purchase of principal residence" .

Only positive (including zero) amounts are valid.

This money amount field should be Box 3, "Refund of overpaid interest" .

Only positive (including zero) amounts are valid.

This money amount field should be Box 1, "Payments received for qualified tuition and related expenses" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2 "Amounts billed for qualified tuition and related expenses" .

Only positive (including zero) amounts are acceptable.

This is Box 3 "Check if you have changed your reporting for 2012" .

The valid code is 1 if the box is checked.

Blank if box is not checked.

This money amount field should be Box 4 "Adjustment made for a prior year" .

Positive and negative money amounts (including zero) are acceptable.

This money amount field should be Box 5 "Scholarships or grants."

Only positive (including zero) amounts are accepted.

This field should be Box 6 "Adjustments to scholarships or grants for a prior year. " .

Positive and negative money amounts (including zero) are acceptable.

This is Box 7 "Check this box if the amount in box 1 or 2 includes amounts for an academic period beginning January - March yypy.." .

Valid code is 1 if box is checked.

Blank if box is not checked.

This field is Box 8 "Check if at least half-time student " .

Valid code is 1 if box is checked.

Blank if box is not checked.

This field is Box 9 "Check is a graduate student . . ." .

Valid code is 1 if box is checked.

Blank if box is not checked.

This field is Box 10 "Ins. contract reimb./refund" .

Positive and negative amounts (including zero) are accepted.

This money amount field should be Box 1, "Student loan interest Received by lender" .

Only positive (including zero) amounts are acceptable.

This entry is Box 1, "Date of Identifiable Event" .

The entry should be in YYTYMMDD format for current year processing.

This money amount field should be Box 2, "Amount of Debt Discharged" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 3, "Interest if included in box 2" .

Only positive (including zero) amounts are acceptable.

This field is Box 4 "Debt description" .

This is a check box field Box 5 "Check here if debtor was personally liable for repayment of the debt"

If the box is marked, "1" is valid.

If the box is not marked, blank is valid.

This field is Box 6" Identifiable event code" .

A one character alpha is valid.

Valid charters are: A, B, C, D, E, F, G, H and I.

Blank is valid.

This is a money amount field should be Box 7, "Fair Market Value" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 1, "Unemployment compensation " .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2, "State or local Income tax refunds, credits or offsets" .

Only positive (including zero) amounts are acceptable.

This field may be all blanks or leading blanks followed by a two digit tax year.

If not blank, must equal tax year or tax year minus one through tax year minus four.

If after checking the paper document, the tax year is not valid, change it to tax year minus one.

This money amount field should be Box 4, "Federal Income Tax Withheld" .

Only positive (including zero) amounts are acceptable.

Must be less than or equal to the sum of Fields A, B, E, and F.

This money amount field should be Box 5, "ATAA/RTAA payments " .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 6, "Taxable Grants" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 7, "Agriculture Payments" .

Only positive (including zero) amounts are acceptable.

This entry must be Box 8, offset indicator.

This is a one position field.

This field must be a 1, if Box 8 is marked; blank, if it isn't.

The only valid characters for this field are "1" and blank.

If a "1" is present, Field B (Box 2) must be greater than zero. If there isn't an entry in Field B and Field H does have a "1" , both fields will be considered in error.

This money amount field should be Box 1a, "Total Ordinary Dividends"

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 1b, "Qualified Dividends " .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2a, "Total Capital Gain Distribution" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2b, "Unrecap Sec 1250 Gain" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2c, "Section 1202 Gain" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2d, "Collectibles 28% Gain" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 3, "Nondividend distributions " .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 4, "Federal Income Tax Withheld" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5, "Investment Expense" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 6, "Foreign Tax Paid" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 8, "Cash Liquidation Distributions" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 9, "Noncash Liquidation Distributions" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 10, "Exempt - Interest Dividends " .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 11 "Specified Private Activity Dividend " .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 1, "Interest income not included in Box 3" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2, "Early Withdrawal Penalty"

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 3, "Interest on U.S. Savings Bonds"

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 4, "Federal Income Tax Withheld"

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 5, "Investment Expenses"

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 6, "Foreign Tax Paid"

Only positive (including zero) amounts are acceptable.

This text field should be Box 7, "Foreign Country or U.S. Possession"

This field can have up to 39 alpha characters

For text longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters in excess of 39.

This money amount field should be Box 8, "Tax-exempt Interest"

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 9, "Specified Private Activity Bond Interest" .

Only positive (including zero) amounts are acceptable.

This field is Box 10 "CUSIP No." .

There are no validity checks for this 13 character field.

This money amount field should be Box 1 "Gross long-term care benefits paid" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2, "Accelerated death benefits" .

Only positive (including zero) amounts are acceptable.

This entry should be Box 3, "Per Diem/Reimbursed checkbox " .

The valid code is 1, if "Per Diem" box only is checked.

The valid code is 2, if "Reimbursed amount" box only is checked.

The valid code is 3, if both boxes are checked.

Blank if neither box is checked.

This entry should be the "Insured Social Security Number" ,

This field contains 9 numerics

This entry should be "Insured Name"

This field can have up to 39 alphanumeric characters

For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters in excess of 39.

This entry is Box 5, "Chronically or Terminally III" check boxes

The valid code is 1 if "Chronically ill" box only is checked

The valid code is 2 if "Terminally ill" box only is checked

The valid code is 3 if both boxes are checked

Blank is valid if neither box is checked

This entry is located after Box 5, "Date certified"

Date certified must be in YYYYMMDD format

This money amount field should be Box 1, "Gross Distribution"

Only positive (including zero) amounts are acceptable

This money amount field should be Box 2, "Earnings on Excess Contributions"

Only positive (including zero) amounts are acceptable

This entry is Box 3, "Distribution Code"

The valid code 1, "Normal distribution"

The valid code 2, "Excess contributions"

The valid code 3, "Disability"

The valid code 4, "Death"

The valid code 5, "Prohibited transaction"

The valid code 6, "Nonspousal beneficiary"

This money amount field should be Box 4, "FMV on date of death" .

Only positive (including zero) amounts are acceptable

This entry is Box 5.

Valid code is 1 if "HSA" box is checked.

Valid code is 2 if "Archer MSA" box is checked.

Valid code is 3 if "MA MSA" box is checked.

Blank is valid if multiple boxes are checked or boxes are not checked.

This money amount field should be Box 1, "Rents" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2, "Royalties" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 3, "Other income" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 4, "Federal income tax withheld" .

Only positive (including zero) amounts are acceptable.

Must be less than or equal to the sum of Fields A, B, C, E, F, G, H, and K.

This money amount field should be Box 5, "Fishing Boat Proceeds" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 6, "Medical and Health Care payments" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 7, "Nonemployee compensation" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 8, "Substitute payments in lieu of Dividends or Interest" .

Only positive (including zero) amounts are acceptable.

This field must be 1 if Box 9, "Direct Sales" box is checked.

It should be blank if Box 9 is not checked.

This money amount field should be Box 10, "Crop insurance proceeds" .

Only positive (including zero) amounts are acceptable.

This money amount field should be in Box 13 "Excess Golden Parachute Payments" .

Only positive (including zero) amounts are acceptable.

This money amount field should be in Box 14 "Gross proceeds paid to an attorney"

Only positive (including zero) amounts are acceptable

This money amount field should be in Box 15a "Section 409A deferrals" .

Only positive (including zero) amounts are acceptable.

This money amount field should be in Box 15b "Section 409A income" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 1, "Original issue discount for yyty" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2, "Other periodic Interest" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 3, "Early Withdrawal Penalty" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 4, "Federal Income Tax Withheld" .

Only positive (including zero) amounts are acceptable.

Must be less than or equal to the sum of Field A and Field B.

This entry is Box 5, "Description" .

This field can be 39 alpha/numeric characters and is found in Box 5.

For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters in excess of 39.

This money amount field should be Box 6 "Original issue discount on US Treasury obligations" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 7 "Investment expenses" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 1, "Patronage dividends" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 2, "Nonpatronage distributions" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 3, "Per-unit retain allocations" .

Only positive (including zero) amounts are acceptable.

This money amount field should be Box 4 "Federal income tax withheld" .

Only positive (including zero) amounts are acceptable.

Must be less than or equal to the sum of Fields A, B, C, and E.

This money amount field should be in Box 5, "Redemption of nonqualified notices and retain allocations" .

Only positive (including zero) amounts are acceptable.

This money amount field should be in Box 6 "Domestic production activities deduction" .

Only positive (including zero) amounts are acceptable.

This amount should be in Box 1, "Gross distribution" .

Only positive (including zero) amounts are acceptable.

This field must be equal to or greater than Field B. If not, Field A will be considered in error. Correct any input errors using Action Code 6; otherwise, clear using Action Code 7.

This amount should be in Box 2a, "Taxable amount" .

Only positive (including zero) amounts are acceptable.

If an entry is made in this field it must be equal to or greater than Field D. If it isn't, Field B will be considered in error.

This entry is derived from the two check boxes in Box 2b.

The valid code is 1, if "Taxable amount not determined" box is checked.

The valid code is 2, if "Total distribution" box is checked.

The valid code is 3, if both boxes are checked.

Blank, if neither or both boxes are checked.

This money amount field should be in Box 3, "Capital gain (included in box 2a)" .

Only positive (including zero) amounts are acceptable.

If this field is greater than zero, and there is no entry in Field B it must be less than or equal to Field A. If not, both Field A and Field D will be considered in error.

This money amount field should be in Box 4, "Federal Income Tax Withheld" .

Only positive (including zero) amounts are acceptable.

Field E must be less than or equal to Field A.

This money amount field should be in Box 6, "Net unrealized appreciation in employer's securities" .

Only positive (including zero) amounts are acceptable.

This is Box 7, "Distribution Code" .

The valid characters for this field are 1 through 9, A, B, E, F, G, H, J, L, N, P, Q, R, S, T, U, W or blank.

Two indicators may be present he indicator values are as follows:

If this field was transcribed in error use (c) above to correct when code is missing or invalid.

If correct code cannot be determined, blank the field.

This entry must be in Box 7, "IRA/SEP Indicator" .

The valid code 1 if Box 7 is checked.

Blank is the box is not checked.

This money amount field should be in Box 10, "Amt. Alloc. to IRR within 5 years" .

Only positive (including zero) amounts are acceptable.

This field should be in YYYY format with the first two characters of "20" .

Blank is acceptable.

This money amount field should be Box 1, "Wages, tips and other compensation" and should be edited as Box 1 on the document.

Only positive amounts (including zero) are accepted.

This money amount field should be Box 2, "Federal Income Tax Withheld," and should be edited as Box 2 on the document.

Only positive amounts (including zero) are accepted.

This money amount field should be Box 7 "Social Security Tax Withheld" and should be edited as Box 7 on the document.

Only positive amounts (including zero) are accepted.

A Payer Name of more than 40 positions must be edited to 40 positions or less using standard abbreviations when possible. Do not use standard abbreviations if doing so will alter the name control.

If the Payer Name is not present on the original input return and cannot be determined from other returns for that Payer, research the Accounts Register and name Directory (in the appropriate campus) to develop the Payer Name. Do not enter a Payer Name of "UNKNOWN" on the Error Register.

9 numerics

valid for the State present.

in the valid range of ZIP Codes for the State on the first three digits. The first three valid digits must be followed by two numerics other than 00. If only three numerics are shown, add 01 to the field.

contain no embedded blanks

left justified.

Positions 1 and 2 must be a valid current District Office or File Location Code.

The following File Location Codes are used for documents processed through ISRP.

The following codes are used for documents processed through SCRIPS for Information Return Processing.

Positions 3 must be a valid tax class code of 5.

Positions 4 and 5 must be valid Parent Document Code and consistent with the document being processed. The only valid parent Document Code is 69.

Positions 6 through 8 must be 001 through 366. They may also be 401 through 766 for SCRIPS documents.

Positions 9 through 13 must be 00000 through 99999.

Position 14 must be the current year digit, or the current year digit minus one.