3.40.8  Information Returns Processing

Manual Transmittal

November 05, 2013

Purpose

(1) This transmits revised IRM 3.40.8, Block Out of Balance Resolution, Information Returns Processing.

Material Changes

(1) Editorial changes have been made throughout this IRM.

(2) Dates were changed throughout the text to reflect the new tax year.

(3) References addressing processing of foreign Form W-2 was removed throughout this IRM.

(4) Exhibit 3.40.8-1 Required filed table was updated to reflect form changes for the following form changes: Form 1098, Form 1099-K, Form 1099-MISC, Form 1099-OID, Form 5498 and Form W-2G.

(5) Exhibit 3.40.8-2 Transcribed field updates were done to reflect form changes on the following form types: Form 1098, Form 1099-K, Form 1099-MISC, Form 1099-OID, Form 5498 and Form W-2G.

(6) Exhibit 3.40.8-5 Federal Tax Withheld was added to Form 1099-K and all subsequent form entries were moved down to accommodate the new field.

(7) Exhibit 3.40.8-5 Foreign Tax Paid was added to Form 1099-MISC. Subsequent form entries were moved down to accommodate the addition of the new field.

(8) Exhibit 3.40.8-5 Foreign Tax Paid was added to Form 1099-OID and all subsequent form entries were moved down to accommodate the new field.

(9) Exhibit 3.40.8-5 RMD Date, RMD Amount, Postponed Contribution, Year, Reason Code, Repayments and Repayments code were all added to Form 5498.

(10) Exhibit 3.40.8-5 Date won was added to Form W-2G and all subsequent form entries were moved down to accommodate the new field.

Effect on Other Documents

IRM 3.40.8 dated October 23, 2012 (effective January 01, 2013) is superseded.

Audience

These instructions will be used by Accounting, Integrated Submission Remittance Process (ISRP), Block Out of Balance (BOB) employees in Wage and Investment and Small Business and Self-Employed (SB/SE).

Effective Date

(01-01-2014)


Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.40.8.1  (01-01-2014)
Overview

  1. Guidelines are provided in this chapter for manually correcting Block Out of Balance (BOB) registers for information returns. BOB registers should be corrected with Input Correction Function (620). The instructions in this IRM must be used in conjunction with instruction in IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

  2. These instructions apply to all campuses.

3.40.8.1.1  (01-01-2014)
Information Return Processing Forms

  1. The correction procedures in this chapter cover the following forms:

    • Form 1096, Annual Summary and Transmittal of U.S. Information Returns

      Note:

      Current and delinquent processed to the Payer Master File (PMF)

      ;

    • Form 1097-BTC, Bond Tax Credit;

    • Form 1098, Mortgage Interest Statement;

    • Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes;

    • Form 1098-E, Student Loan Interest Statement;

    • Form 1098-T , Tuition Statement;

    • Form 1099-A,Acquisition or Abandonment of Secured Property;

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions;

    • Form 1099-C, Cancellation of Debt;

    • Form 1099-CAP, Changes in Corporate Control and Capital Structure;

    • Form 1099-DIV, Dividends and Distributions;

    • Form 1099-G, Certain Government Payments;

    • Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments;

    • Form 1099-INT, Interest Income;

    • Form 1099-K, Merchant Card and Third Party Payments;

    • Form 1099-LTC, Long-Term Care and Accelerated Death Benefits;

    • Form 1099-MISC, Miscellaneous Income;

    • Form 1099-OID, Original Issue Discount;

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives;

    • Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530);

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.;

    • Form 1099-S, Proceeds From Real Estate Transaction;

    • Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA;

    • Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 442(b);

    • Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c);

    • Form 5498, IRA Contribution Information;

    • Form 5498-ESA, Coverdell ESA Contribution Information;

    • Form 5498-SA, Medical Savings Account Information;

    • Form W-2G, Certain Gambling Winnings;

    • Form 1041 Schedule K-1, Beneficiary's Share of Income, Deductions, Credits, etc.;

    • Form 1065 Schedule K-1, Partner's Share of Income, Deductions, Credits, etc.;

    • Form 1120S Schedule K-1, Shareholder's Share of Income, Deduction, Credits, etc.;

3.40.8.1.2  (01-01-2014)
Program Codes

  1. Use the following program codes according to the type of return.

    Return Type Program Code
    Integrated Submission Processing and Remittance Processing (ISRP) ENTERED DOMESTIC:
    • Form 1099-CAP

    • Form 1099-LTC

    • Form 1099-SA

    • Form 5498-ESA

    • Form 5498-SA

    • Form W-2G

    • Form 3921

    • Form 3922

    • and all forms listed below under Service Center Recognition/Image Processing System (SCRIPS) program 44340 as the backup processing system.

    44300
    • Form 1096

    • Prior year, Form 1096

    • Form 1098-C

    44310
    Service Center Recognition/Image Processing System (SCRIPS) ENTERED DOMESTIC FORMS:
    • Form 1096

    • Form 1097-BTC

    • Form 1098

    • Form 1098-E

    • Form 1098-T

    • Form 1099-A

    • Form 1099-B

    • Form 1099-C

    • Form 1099-DIV

    • Form 1099-G

    • Form 1099-H

    • Form 1099-INT

    • Form 1099-K

    • Form 1099-MISC

    • Form 1099-OID

    • Form 1099-PATR

    • Form 1099-Q

    • Form 1099-R

    • Form 1099-S

    • Form 5498

    44340
    ELF
    Form 1065 SCHEDULES K-1
    44360
    SCRIPS ENTERED SCHEDULES:
    • Form 1041 SCHEDULE K-1

    • Form 1120-S SCHEDULE K-1

    44380
    MAG MEDIA ENTERED SCHEDULES:
    Form 1041 SCHEDULE K-1
    44390
    Form 8851, Exclusion of Interest From Series EE U.S. Savings Bonds Issued After 1989 44370

3.40.8.2  (01-01-2014)
Block Out of Balance (BOB) Register General

  1. General BOB register correction instructions are contained in IRM 3.40.37, Block Out of Balance Resolution, General Instructions. Become familiar with the general instruction before using this IRM.

  2. Most BOB conditions relate directly to the block header record which is input at the beginning of each block from Form 1332, Block and Selection Record, Block and Selection Record, or Form 3893, Re-Entry Document Control. These conditions can be corrected by adjustments to the block header record.

  3. On occasion, individual return data will need to be corrected instead of the block header.

  4. Account type codes "S" or "Y" may appear on a BOB register. If this occurs, call your Service Center (SC) Planning and Analysis analyst to relay it Submission Processing, Paper Processing Branch, Data Conversion/Mail Management Section, Information Return Processing analyst. See Exhibit 3.40.8-3, Information Return Processing Block Out of Balance Register Field Explanations.

3.40.8.2.1  (01-01-2014)
Block Out of Balance (BOB) Register Format

  1. Information Return Program (IRP) BOB registers are separated by program number. Within each program the registers are sorted by batch number and alpha block control number, with re-BOBs listed first.

  2. Individual return sections will only be displayed when the BOB Code condition requires their presence.

    1. The first two lines of each register (page) contain systemic identification data. Included in these lines are the BOB Sequence Number and BOB Codes.

    2. The third line contains block header information. Alpha field designators and error asterisks will appear above the third line.

    3. The fourth and succeeding lines contain the individual document records and other identification data (i.e., mixed problem code indicator).

3.40.8.3  (01-01-2014)
Block Out of Balance (BOB) Codes General

  1. The valid Information Return Program (IRP) BOB Codes are: "1" , "5" , "6" , "7" , "8" , "9" , "M" , "N" , "P" , "Q" , "R" , "S" , "T" and "X" .

  2. For IRP SCRIPS (Program 44340, Account Type Code "S" ), there is a possibility that the Document Locator Number (DLN) serial number may be duplicated or entered out of sequence.

3.40.8.3.1  (01-01-2014)
Block Out of Balance (BOB) Codes 1 and 5

  1. BOB Code "1" indicates a Integrated Submission and Remittance Processing (ISRP) input document with an invalid section or out of sequence section or serial number, or block.

    BOB Code "1" Sequence Error
    Integrated Submission and Remittance Processing (ISRP) input
    Reason Action
    Invalid Section Number Locate the asterisk (*) placed next to the invalid or out of sequence section.
    Out of sequence section or serial number
    1. See also IRM 3.40.8.3.4, Action Codes. It may be necessary to overlay all sections using Action Code "3" .

    2. Reinput blocks with out of sequence number using Action Code "R" .

    Out of sequence blocks ISRP will input delete Indicator "D" when it is determined that Information Return Program (IRP) returns were misblocked.
    1. Use Action Code "2" at the serial number that has an asterisk.

    2. Correct the block header document count and Service Center Control File (SCCF) count using Action Code "6-3" .

    3. Check the payer count discrepancy, correcting the block header, if needed.

  2. BOB Code "5" indicates an invalid block header.

    BOB Code "5" Invalid Block Header
    Reason Action
    The block header is invalid. Only the block header section will print when only BOB Code "5" is present.
    1. For specific header requirements refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

    2. Consider the impact on the SCCF when changing the DLN (Field C), Year Digit (Field D), or Document Count (Field L).

3.40.8.3.2  (01-01-2014)
Block Out of Balance (BOB) Codes 6 and 7

  1. BOB Code "6" indicates that the format code for the first document in the block is invalid.

    BOB Code "6" Invalid Format Code
    Reason Action
    Format code for the first block is invalid.
    1. See Exhibit 3.40.8-1, Valid Information Return Processing Format Codes.

    2. BOB Code "6" occurs when SCRIPS documents (Account Type Code "S" ) are input through ISRP.

    3. Alert your supervisor, who will alert the appropriate National Office analyst, when BOB Code "6" volume increases. This indicates there is a problem with the computer programs.

  2. BOB Code "7" indicates a discrepancy between the number of different payers in the transcribed block and the count of payers transcribed for the block header in Field I. BOB Code "7" also appears if the Payer ID Section (Section 16) is blank for the first document of the block except when the first document of the block is Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    BOB Code "7" Payer Count Imbalance
    Reason Action
    Discrepancy between the number of different payers in the transcribed block and the count of payers transcribed for the block header in Field I. Each change in the Payer Name, Taxpayer Identification Number (TIN) or DLN, and/or Foreign Country Code (for foreign returns) is counted as a new payer by the computer.
    1. Correct an incorrect block header payer count to agree with the number of payer changes.

    2. Use Action Code "6" , SCCF Adjustment Indicator "0" .

    3. Correct the section 16 data from the individual documents on the register when the computer generated count is wrong.

    4. Correct both counts (block header payer count and computer generated count) when incorrect.

    Payer Identification (ID) Section is blank and the first document in the block is not Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The payer count must be zero for Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Section 16 should not be present.

3.40.8.3.3  (01-01-2014)
Block Out of Balance (BOB) Code 8 Invalid Account Type Code (ATC)

  1. BOB Code "8" indicates an invalid Account Type Code (ATC). The ATC is Field G of the block header. The valid ATCs are "B" , "C" , "J" , "P" , "S" , "T" and "Y" .

  2. At least one document in the block must contain a Foreign Country Code, in Section 16, Field I, if the ATC is "J" or "T" . Otherwise, BOB Code "8" will be present. BOB Code "8" will also be present if all the documents in the block contain foreign country codes and the ATC is "P" or "S" .

    1. Check the block header, Form 1332, Block and Selection Record, and the individual documents in the block to determine the correct ATC. Also, determine whether the Foreign Country Code(s) was transcribed correctly.

    2. Make the necessary corrections to the Block Header MFT, Block Header ATC and Section 16 of the individual document, as necessary.

    Valid Account Type Codes
    Code Definitions
    "B" Form 1096, Annual Summary and Transmittal of U.S. Information Returns was prepared and submitted by the payer.
    "C" A "Dummy" Form 1096, Annual Summary and Transmittal of U.S. Information Returns prepared by Internal Revenue Service because the payer did not submit one.
    "J" The block of returns is from a Foreign Treaty Country and were filed magnetically Currently Obsolete.
    "M" This code is reserved.
    "P" The block of returns is from a domestic payer(s) and processable in IRP.
    "S" The block of returns was input through SCRIPS.
    "T" The block of returns were, filed on paper, from a Foreign Treaty Country and processable in IRP (Austin Submission Processing Center only).
    "Y" The block of returns was submitted electronically and should only appear for Schedules K-1. Notify your management support analyst who will notify National Office if this occurs.
    "Z" This code is reserved.

3.40.8.3.4  (01-01-2014)
Block Out of Balance (BOB) Codes 9 and M

  1. BOB Code "9" is assigned to a block of documents when the computer accumulated totals for document count fail to equal the corresponding total in the block header record. Take the following action:

    1. The computer accumulated total will be printed on the Block Proof Total line of the block on the BOB listing.

    2. No alpha field designators are shown for the generated field. The differences between the computer accumulated total and the block header total will be printed on the difference line on the block.

    3. Examine the source documents and register to determine the correct count.

    4. Use Action Code "6" to make necessary corrections to the block header.

    5. Do not change the generated amount.

    6. Correct Field L of the Block Header record.

      Note:

      A SCCF adjustment is also required. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

  2. BOB Code "M" is used for errors identified by the ISRP operator.

    1. ISRP should attach a note indicating the input error.

    2. Overlay mixed data sections using Action Code "3" .

    3. Enter Action Code "7" for the block header section when the entire block is correct.

    4. Contact ISRP to determine why the operator entered a mixed data message if a note is not attached.

    5. Correct with Action Code "7" if no problem is identified.

3.40.8.3.5  (01-01-2014)
Block Out of Balance (BOB) Codes N and P

  1. BOB Code "N" occurs when two or more blocks of original documents (i.e., the reinput source code is blank) are input on the same day with the same Document Locator Number (DLN). The second and subsequent blocks will appear on the BOB register with BOB Code "N" . For proper resolution:

    1. Work the blocks together for proper resolution. The blocks should be consecutive on the BOB register unless they are from different master files.

    2. Enter incorrectly transcribed block DLN on the register. Use Action Code "6" unless the transcription error has caused the format codes to be incorrect.

    3. Enter Action Code "N" , SCCF Adjustment Indicator "0" , if the documents must be reinput.

    4. Renumber all blocks except 1 if all Document Locator Numbers DLN(s) were transcribed correctly.
      Check the SCCF Summary at the bottom of the record.
      The count and amount may be correct for only one of the blocks.
      Select the other blocks to be renumbered if any block is valid on the SCCF and no other BOB conditions exist.

    5. Assign new DLN(s) to duplicate block(s). Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.
      Establish the new DLN(s) on the SCCF using Adjustment Code "00" .
      Correct the new DLN(s) on the BOB register with Action Code "6" after the DLN(s) has been established.
      Use Action Code "N" , SCCF Adjustment Indicator "0" , if a document format code change requires the block(s) to be reinput.

    6. Select the block which requires the least amount of corrections when BOB Code is present because an entire block of documents was transcribed twice.
      Delete the other block using Action Code "D" , SCCF Adjustment Indicator "0" .
      Use Action Code "7" to clear the block which is not deleted and does not require other corrections.

    7. Do not assign BOB Code "N" to blocks with blank reinput source codes and duplicate DLN(s) when BOB Code "P" has already been assigned.

  2. BOB Code "P" occurs when the DLN is not on the SCCF or the appropriate control record to establish a block is not on the SCCF.

    1. Coordinate all BOB Code "P" blocks with the SCCF transcript function. A BOB Control Record (BCR) transcript coded No Record (NR) should be present.

    2. Examine the block of documents to determine if the DLN has been transcribed correctly.

    3. Verify that computer run IRP-71-04 was input if the documents are Account Type Code "S" .

    4. Check the Batch Transmittal, Form 2345, Batch Transmittal, to ensure that the same DLN is on both documents and that no DLN(s) have been deleted or changed since input.

    5. Prepare Form 4028, Service Center Control File Adjustment Record (SCCF Format Code 216), if the DLN is correct on the documents. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

    6. Ensure that each SCCF adjustment is prepared only once. In some cases, the adjustment may have already been prepared by the person working the CRL or SCCF posting transcripts.

    7. Release the block with Action Code "7" when SCCF action has been completed.

    8. Enter the proper DLN with Action Code "6" , if the DLN on the register is transcribed incorrectly.

    9. Renumber the documents if the DLN is invalid. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

    10. Prepare a "00" SCCF adjustment. The block will normally be reinput with Action Code "N" .

3.40.8.3.6  (01-01-2014)
Block Out of Balance (BOB) Codes Q, R and S

  1. BOB Code "Q" will occur when a block of original documents is processed for a SCCF DLN that has a document count of zero.

    1. Examine the documents to determine the cause of the BOB condition.

    2. Correct the reinput source code (Field B) if transcribed in error.

    3. The field should be blank for documents blocked by Form 1332, Block and Selection Record and "4" for reprocessable returns input with Form 3893, Re-Entry Document Control.

      Note:

      Other BOB codes may suggest the appropriate corrective action if the field is correct.

    4. Check for transcription errors in other header fields, particularly the DLN.

    5. Request assistance from the data control function. Data Control may be working a related posting transcript. Otherwise, a special SCCF transcript may resolve the problem.

    6. Renumber the documents or adjust the SCCF as indicated.

  2. BOB Code "R" occurs when the SCCF count, block header totals and block proof totals are inconsistent.

    1. Follow correction procedures for BOB Code "9" above.

    2. Compare the SCCF count with the block header and block proof totals.

    3. Prepare necessary SCCF adjustments.

  3. BOB Code "S" identifies blocks for which more than one SCCF DLN key record or Master Control Record (MCR) has been input for the same DLN.

    1. Normally, at least one of the duplicate control records would have been input on the same day and would produce a SCCF posting transcript which should be worked at the same time by the data control function.

    2. Contact Data Control and jointly determine which control record is correct. Data Control will prepare the necessary SCCF adjustments.

    3. Correct the BOB register when SCCF action is completed. Use Action Code "7" if no other BOB codes are present.

3.40.8.3.7  (01-01-2014)
Block Out of Balance (BOB) Codes T and X

  1. BOB Code "T" identifies a block for which the format code failed to match a master file system code or failed to match a valid DLN for the master file.

    1. A program problem in the validity table is indicated if this code appears with no other BOB condition.

    2. Report the problem to your supervisor for referral to the National Office.

    3. Each condition should be resolved as the other conditions are corrected if other BOB codes are present. If not, refer the problem to the National Office.

  2. BOB Code "X" appears on a reBOB item in which the previous correction was incorrectly edited or transcribed.

    1. Refer to the Invalid BOB Correction List which shows the complete input record and a literal indicating the reason for the invalid correction if additional information is needed to determine the cause of the invalid correction.

    2. The literals are:
      No Match on File;
      Invalid Correction attempt; Incompatible SER # or Account Number (A/C);
      Invalid BOB Sequence Number;
      BOB Sequence Match but wrong type;
      No matching serial number; and Invalid Document add.

3.40.8.4  (01-01-2014)
Action Codes General

  1. Action Codes are used to correct records and/or blocks on the BOB Register. They should be coded to the left of the block header "BH" or section number of the document section on the register being corrected, or on Form 6813, Block Out of Balance (BOB) Correction Record, when it is being used (not on the register).

  2. The valid IRP Action Codes are: "1" , "2" , "3" , "4" , "6" , "7" , "D" , "N" and "R" .

  3. Action Codes "1" and "3" normally require the use of Form 6813, Block Out of Balance (BOB) Correction Record, because the BOB register does not have enough room for all of the required data. Do not use Alpha Field Designators when using Action Codes "1" and "3" with Form 6813, Block Out of Balance (BOB) Correction Record. Enter the data for each section in the same order it is transcribed. Enter all other Action Codes on the register.

  4. A SCCF Adjustment Indicator "0" , "1" , "2" or "3" (as appropriate) must also be present for Action Codes "6" , D, and "N" . For example, Action Code "D" , SCCF Adjustment Indicator "0" should be coded "D-0." Action Code "6" only needs a SCCF Adjustment Indicator when used to change the block header section, and Action Codes "D" , "N" and "R" are used only to correct the block header.

  5. The following table identifies the action codes and provides their description and uses.

    VALID ACTION CODES/DESCRIPTION AND USES
    Action Code Description/Uses
    1
    1. Adds a document. When used, Sections 01, 02, and 06 must be entered on Form 6813, Block Out of Balance (BOB) Correction Record.

    2. Section 16 is not required unless the payer data is different from that in the preceding document. If Section 16 is entered, Action Code "1" must be entered on Form 6813.

    3. Section 16 must not be present for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    4. When coding Form 1096 for reinput, there are "blind" fields. These "blind" fields must be entered.

      1. Form 1096Amount is coded as one field on the BOB register. It should be a code that may be followed by a date in YYYYMMDD format. Allowable codes are "A" , "C" , "E" , "N" , "P" , or "X" .

    2
    1. Deletes a document.

    3
    1. Overlays (substitutes) a section.

    2. Cannot be used for the Block Header Section.

    3. Must be used to correct a document section whenever the necessary alpha field designators are not displayed.

    4. There are "blind" fields when coding Form 1096 for reinput. These "blind" fields must be entered.

      1. Form 1096Amount is coded as one field on the BOB register. Allowable codes are "A" , "C" , "E" , "N" , "P" , or "X" . Code "Z" does not require a date.

    4
    1. Deletes a section.

    2. Only used for Section 16.

    6
    1. Changes fields within a section.

    2. Corrects any section (including the Block Header) which contains alpha field designators. NOTE: Enter the SCCF Adjustment Indicator "0" , "2" or "3" immediately after the action code when correcting the Block Header Section with Action Code "6" .

    7
    1. Retests and/or clears a block when it is correct without any changes, (dummy correction).

    2. Enter it to the left of the Block Header Section.

    D
    1. Deletes a block that should not have been processed.

    2. BOB SCCF Adjustment Indicator "1" or "0" must also be present with Action Code "D" .

    3. Only used on when the block has been transcribed twice and BOB Code "N" is present.

      • Form 1096, Annual Summary and Transmittal of U.S. Information Returns

      • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc

      • Form W-2G, Certain Gambling Winnings

    N
    1. Deletes a block that should be reinput using a different DLN.

    2. BOB SCCF Adjustment Indicator "0" or "1" must be present when used.

    3. When used with BOB SCCF Adjustment Indicator "1" , the new DLN, Master File Transaction (MFT) Code (or a circled "2" if MFT is blank) and Account Type Code must be entered on the register. Do not enter a comma for this correction.

    4. Automatically adjusts the SCCF by informing it of the new DLN. The SCCF then waits for the new DLN to appear. Refer to IRM 3.40.37.4.4, Control of BOB Registers, for more detail.

    R
    1. Deletes a block that must be reinput using the same DLN, MFT and Account Type Code.

3.40.8.5  (01-01-2014)
Block Out of Balance (BOB) Correction, Block Header General

  1. The block header is the first correctable section of each record It is identified with a "BH" in the first field.

  2. The block information comes from either a Form 1332, Block and Selection Record, which is used to block original input documents; or Form 3893, Re-Entry Document Control, which is used to block reinput documents.

  3. The block header, section contains the following fields:

    1. Field A, Batch Number;

      Note:

      This field must be numeric.

    2. Field B, Reinput Source Code;

    3. Field C, Block DLN;

    4. Field D, Year Digit;

    5. Field E, Block Header MFT;

    6. Field F, Block Tax Period;

    7. Field G, Block Account Type Code;

    8. Field H, Block Corrected/Amended Documents Indicator;

    9. Field I, Block Payer Count per Header;

    10. Field L, Block Document Count per Header;

    11. Field M, Block Header Money Amount 1;

    12. Field N, Block Header Money Amount 2; and

    13. Field O, Block Header Money Amount 3.

  4. The alpha designator in each field above will be preceded by an asterisk when any of these fields are in error.

  5. Correct a field, by lining through it and writing the correction to the right of the alpha field designator.

3.40.8.5.1  (01-01-2014)
Block Header Section Fields

  1. The following table identifies the block header table fields and provides their description and uses.

    BLOCK HEADER SECTION FIELDS DESCRIPTION AND USES
    Block Header Section/Field Description/Use
    Field A, Batch Number
    1. This field must be numeric.

    Field B, Reinput Source Code
    1. This field should be blank for blocks entered with Form 1332, Block and Selection Record. Enter a circled "1" by a comma, after field designator B to blank the field.

    2. This field should be "4" , for blocks entered with Form 3893, Re-Entry Document Control.


     
    Field C, Block DLN
    1. This field should be the first eleven digits of the Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control, DLN.

    2. Correct an incorrectly transcribed Block DLN with Action Code "6" unless the format code is incorrect.

    3. Enter Action Code "R" if the format code is incorrect and route the documents for reinput.

    4. If the DLN is in error. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

    5. Service Center (SC) and Julian dates are different depending on how they were input to Generalized Mainline Framework (GMF).

      Note:

      ISRP input documents can only have the SC code and 001 through 366 Julian dates. Refer to Exhibit 3.40.8-4.

     
     
     
     
     
    Field D, Year Digit
    1. This field is the fourteenth digit of the DLN. It should always be generated as processing year most inputs except Schedule K-1 and prior year Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    2. This field may be transcribed for Schedules K-1 and prior year Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

      1. If transcribed, it must be processing year minus 1.

      2. If not transcribed, it is generated as processing year.

    3. Use Action Code "6" to correct an erroneous year digit. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions for further instructions.

     
     
     
     
    Field E, Block Header MFT
    1. This field should be blank, except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns blocks. Enter a circled "2" ; followed by a comma after field designator E to blank the field.

    2. This field should be "69" for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    3. Use Action Code "6" to correct an erroneous Block Header Master File Tax Code (MFT) if the generated block header format code is incorrect.

    4. Pull the block if a positive identification cannot be determined. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions to adjust the SCCF.

    5. Use Action Code "R" to reinput the document using the same DLN (if the DLN was correct), when the document is on the right IRP file but the wrong format code was generated. Adjust the SCCF if necessary.

    6. Use Action Code "N" and renumber the document if the ISRP Format Code is incorrect on other documents.

     
     
     
     
     
     
    Field F, Block Tax Period
    1. The block tax period is transcribed from the first return in the block when present.

    2. The block tax period for Schedules K-1 must be processing year or processing year minus one.

    3. The block tax period for Form 1096, Annual Summary and Transmittal of U.S. Information Returns should be blank (indicating current year being processed) or processing year minus up to four.

    4. The block tax period for inputs of Information Return Processing entries should be blank. Edit a circled "2" to blank the field.

    5. When the block tax period is blank, it will be generated as processing year minus one after BOB processing for all return types except Schedules K-1.

    6. Use Action Code "6" to correct an erroneous Block Tax Period.

     
     
     
     
     
     
    Field G, Block Account Type Code (ATC)
    1. The Block ATC is transcribed from the first position coded in the Transaction Code Box on Form 1332, Block and Selection Record or Form 3893, Re-Entry Document Control.

    2. The Block ATC must be "B" , "C" , "J" , "P" , "S" , "T" , or "Y"

      1. The block must be Form 1096 if the ATC is "B" or "C" ,

      2. The block must be domestic IRP form if the ATC is "P" .

      3. The block must be foreign Form 1099 (series) if the ATC is "J" or "T" .

      4. 4. The block must be Schedule K-1 if the ATC is "Y" . Contact your SC management support staff analyst for referral to National Office if you receive any of these.

      5. Blocks assigned ATC "S" must be processed via SCRIPS listed under in program 44340 in IRM 3.40.8.3.3 (1).

    3. ATC Codes are defined in IRM 3.40.8.3.3 (2) (b), BOB Code "8" .

    4. Use Action Code "6" to correct an erroneous Block ATC.

     
     
     
     
     
    Field H, Block Corrected/Amended Documents Indicator
    1. Field H is transcribed from the second position coded in the Transaction Code Box on Form 1332, Block and Selection Record or Form 3893, Re-Entry Document Control.

    2. All block headers are processed as original, and must be coded "F" .

    3. Use Action Code "6" to correct an erroneous Block Corrected/Amended Documents Indicator.

     
     
     
    Field I, Block Payer Count per Header
    1. Field I is transcribed from the third, fourth and fifth positions coded in the Transaction Code Box on Form 1332, Block and Selection Record or Form 3893, Re-Entry Document Control.

    2. Field I must be in the range from 001 to 100 (except Form 1096. It must be 000 for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    3. Field I is used to verify that Section 16 was transcribed correctly. See BOB Code "7" instructions, IRM 3.40.8.3.2, for details.

     
     
     
    Field L, Block Document Count per Header
    1. Field L is transcribed as 100 unless a number is circled on Form 1332, Block and Selection Record or Form 3893, Re-Entry Document Control or was input through Optical Character Recognition (OCR).

    2. Field L is used to verify that all returns in a block were transcribed.

    3. See BOB Code "9" instructions, IRM 3.40.8.3.4, for details.

     
     
     
    Field M, Block Header Money Amount 1
    1. Field M must be ".00" for all IRP blocks.

     
    Field N, Block Header Money Amount 2
    1. Field N must be ".00" for all IRP blocks.

     
    Field O, Block Header Block Header
    1. Field O must be ".00" for all IRP blocks.

     

3.40.8.6  (01-01-2014)
BOB Correction Document Sections

  1. The detailed document records, or parts of them, will appear for some BOB Codes. Error asterisks will not appear in the document sections.

  2. When the detailed records appear, they will begin immediately below the Block Header data.

  3. The individual return serial number will appear to the left of the first section number printed (some BOB Codes do not require that all sections of a return be printed).

  4. Make corrections by lining through incorrect data and entering the correction above or to the left of the field. If a field is missing, and needs to be added, enter it to the right of the appropriate alpha designator. If no alpha designator is present, edit one and enter the correction to the right of it.

3.40.8.6.1  (01-01-2014)
Block Out of Balance Correction Document Sections Described

  1. The following table identifies the BOB Correction Document sections. It also provides their description and required actions.

    BOB CORRECTION SECTIONS WITH DESCRIPTION AND USE
    Section Description/Action
    01
    1. Will contain the following identification data when present:

      • Payee TIN
        this field will not have an alpha designator

      • Delete Document Indicator
        D or blank

      • Name line 1

      • Name line 2

      • Field A - Return Format Code
        This field is only significant for the first return in the block. It should appear with all zeros for second and subsequent returns in the block. It is used to verify that the block of returns was numbered and/or transcribed correctly.

    2. Correct this field with Action Code "6" .

    02
    1. Will display the following identification data fields for BOB code "M" .

      • Street Address

      • City

      • State

      • Zip Code

      • Payer Account Number

      • Amended Document Code

      • Check Digits

      • Name Control

      • TIN Type

      • Tax Year (K-1 only)

    2. Only the section literal "02" will display for all other BOB codes.

    06
    1. Indicator Fields that were not transcribed will appear as blank on the BOB register. Only the field literal will appear. Money fields will appear as all zeros.

    2. Section 06 will contain the following fields, if present:

      • Field A - the first money amount

      • Field B - the second money amount

      • Field C - the third money amount

      • Field D - the fourth money amount

      • Field E - the fifth money amount

      • Field F - the sixth money amount

      • Field G - the seventh money amount

      • Field H - the eighth money amount

      • Field I - the ninth money amount

      • Field J - the tenth money amount

      • Field K - the eleventh money amount

      • Field L - the twelfth money amount

    3. Fields D thru L will not print unless one of them contains a money amount or it is a required field that is blank.

    4. See Exhibit 3.40.8-1 and Exhibit 3.40.8-2 for the required money fields and the corresponding box (line) numbers.

    16
    1. Section 16 will contain the following fields, if present:

      • Field A -Payer Name Line 1

      • Field B - Payer Name Line 2

      • Field C - Payer Street Address

      • Field D - Payer City

      • Field E - Payer State Code

      • Field F - Payer Zip Code

      • Field G - Payer TIN; TIN Validity Bypass Code

      • Field H - Payer Document locator Number (DLN)

      • Field I -Foreign Country Code. This should only appear at Austin, TX only for Account Type Codes "J" or "T" .

      • Field H - Payer DLN, must be a 14 digit DLN, when its presence is required. If the DLN shown on the document is only 13 digits, add the current list year to make a 14 digit DLN.

3.40.8.7  (01-01-2014)
Service Center Control File (SCCF)

  1. Refer to IRM 3.40.37, Block Out of Balance Resolution, General Instructions for SCCF procedures.

Exhibit 3.40.8-1 
Information Return Processing Format Codes and Required Fields for Returns

IRP DOCUMENT CODE, FORMAT CODE AND FIELD REQUIREMENTS
Return Type Doc Code ISRP Format Code Required Fields
R = Required Input
V = Input not required but can be present
A B C D E F G H I J K L M N O P Q
Form 1096 69 (MFT 69) 007 R R R R R R V V V V V V
Form 1097-BTC 50 050 R V V V R R R R R R R R R R R R
Form 1098 81 353 R R RR
Form 1098-C 78 357 R R R R R V R R V V R R V R V V
Form 1098-E 84 358 R V
Form 1098-T 83 359 R R V R R R V V V R
Form 1099-A 80 354 R R V V
Form 1099-B 79 021 R R R V V R V V R R R V V R V R R R R R
Form 1099-C 85 397 R R R V V V R
Form 1099-CAP 73 029 R R R R V
Form 1099-DIV 91 032 R R R R R R R R R R R R R R
Form 1099-G 86 026 R R R R R R R V R
Form 1099-H 71 027 R R R R R R R R R R R R R R
Form 1099-INT 92 033 R R R R R R V R R V
Form 1099-K 10 037 R R R RV V V V V V V V V V V V V
Form 1099-LTC 93 034 R R V R R V R
Form 1099-MISC 95 040 R R R R R R R R V RR R R R R
Form 1099-OID 96 060 R R R R RR R R
Form 1099-PATR 97 061 R R R R R R R R R R
Form 1099-Q 31 031 R R R V V V
Form 1099-R 98 025 R R R R R R R V
Form 1099-S 75 396 R R V V
Form 1099-SA 94 035 R R V R V
Form 3921 25 048 R R R R R V
Form 3922 26 049 R R R R R R R V
Form 5498 28 022 R R R R R R R R R R VVRRVVRV
Form 5498-ESA 72 028 R R
Form 5498-SA 27 023 R R R R R V
Form W-2G 32 010 RV R R
Schedule K-1 (Form 1041) 66 062 R R R R R R R
Schedule K-1 (Form 1065 ) 65 063 R R R R R R R R R R R R
Schedule K-1 (Form 1120S) 67 064 R R R R R R R R R R R

Exhibit 3.40.8-2 
Information Return Processing Return Money Fields Transcribed or Scanned

IRP Return Fields Transcribed or Scanned
Section 06 Output
Return Type Fields
Return Box (Line) Numbers Transcribed
A B C D E F G H I J K L M N O P Q R
Form 1097-BTC 1 2a 2b 3 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l    
Form 1098 1 2 3 4                            
Form 1098-C 1 2a 2b 2c 3 4a 4b 4c 5a 5b 5c 6a 6b 6c 6c ckbx 7 ckbx    
Form 1098-E 1 2                                
Form 1098-T 1 2 3 ckbx 4 5 6 7 8 9 10                
Form 1099-A 2 4 5 6                            
Form 1099-B 1a 1b 1c 1d 1e 2a 2ackbx 3 4 5 6ckbx 7 8 9 10 CUSIP 11 12
Form 1099-C 1 2 3 4 5 6 7                      
Form 1099-CAP 1 2 3 4                            
Form 1099-DIV 1a 1b 2a 2b 2c 2d 3 4 5 6 8 9 10 11        
Form 1099-G 1 2 3 4 5 6 7 8 9                  
Form 1099-H 1 2 3 4 5 6 7 8 9 10 11 12 13 14        
Form 1099-INT 1 2 3 4 5 6 7 8 9 10                
Form 1099-K ckbx ckbx 1 2 3 4 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l
Form 1099-LTC 1 2 3 ISSN INAME 5 DATE                      
Form 1099-MISC 1 2 3 4 5 6 7 8 9 10 11 13 14 15a 15b      
Form 1099-OID 1 2 3 4 5 7 8 9                    
Form 1099-PATR 1 2 3 4 5 6 7 8 9 10                
Form 1099-Q 1 2 3 4 5 6                        
Form 1099-R 1 2a 2 bx 3 4 6 7 7 ira 10 11                
Form 1099-S 1 2 3 4                            
Form 1099-SA 1 2 3 4 5                          
Form 3921 1 2 3 4 5 6                        
Form 3922 1 2 3 4 5 6 7 8                    
Form 5498 1 2 3 4 5 6 7 8 9 10 11 12a 12b 13a 13b 13c 14a 14b
Form 5498-ESA 1 2                                
Form 5498-SA 1 2 3 4 5 6                        
Form W-2G 1 2 4 7                            
Form 1041, Schedule K-1 1 2a 3 4a 5 6 7 8 14 alpha 14                
Form 1065, Schedule K-1 ckbx 1 2 3 4 5 6a 7 8 9a 12              
Form 1120S , Schedule K-1 1 2 3 4 5a 6 7 8a 11 13 alpha 13              
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
Return Money Fields Transcribed or Scanned
Section 06 Fields Output
Field
Return Box (Line) Numbers Transcribed
Description
Field A
Box 3/
before the slash
(i.e., 25/)
the number of original documents transmitted from Box 3
This number will be coded before a slash on Account Type Code "B" and "C" documents.
Field B
/Box 3
before the slash
(i.e., /25)
the number of amended documents transmitted from Box 3
This number will be coded after a slash on Account Type Code "B" and "C" documents.
Field C Box 4 the amount of Federal income tax withheld
Field D Box 5 is the total amount of money transmitted
Field E Box 7 is the final return indicator
Field F TIN Type and Document Code
must be determined
the TIN Type is the first digit:
"1" is for an EIN payer,
"2" is for an SSN payer
Type of Document Transmitted is the two digit document code available in Box 6
Field G Located to the right of Box 1 on ISRP returns
Computer generate on SCRIPS Returns
is the Type of Payment Code

Note:

This only applies to Form 1099-DIV, Form 1099-G, and Form 1099-MISC transmittals. It can be blank with a field breaker for all others.

Field H These entries can be found in the first seven boxes under the wording "For Official Use Only." is the delinquent return indicator, an alpha or numeric followed by a date in the MMDDYY format
Field I This entry can be found in the last two boxes under the wording "For Official Use Only." is the correspondence indicator

Note:

Until further notice "99" is the only acceptable code.

Field J This field can be found in the bottom left corner of Account Type Code "B" and "C" documents, coded before a slash (i.e., 25/). is the number of original documents subject to penalty
Field K This field can be found in the bottom left corner of Account Type Code "B" and "C" documents, coded after a slash (i.e., /25). is the number of amended documents subject to penalty
Field L documents will have this entry edited in the bottom right corner of the document. is the year indicator. Account Type Code "B" and "C"

Exhibit 3.40.8-3 
Information Return Processing Block Out of Balance Register Field Explanations

Information Return Processing (IRP) Block Out of Balance Register Field Explanations
Register Field Field Explanation
A Batch Number
B Reinput Source Code
C Block DLN
D Year Digit
E Block Header MFT
F Block Tax Period
G Block Account Type Code
H Block Corrected/Amended Documents Indicator
I Block Payer Count per Header
L Block Document Count per Header
M Block Header Money Amount 1
N Block Header Money Amount 2
O Block Header Money Amount 3
This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.40.8-4 
Valid District Office Codes by Service Center (SC)

Service Center Initials Form Type Service Center Code (SC) or District Office Code (DO)
AUSPC processed through ISRP 18
CSPC processed through ISRP 17
FSPC processed through ISRP 89
KCSPC processed through ISRP 09
OSPC processed through ISRP 29
MSPC electronically filed Schedule K-1, Form 1065 64,72
PCPC electronically filed Schedule K-1, Form 1041 52
AUSPC processed through SCRIPS 73, 74, 75, 76
CSPC processed through SCRIPS 06, 11, 13, 22, 31, 35
KCSPC processed through SCRIPS 36, 39, 41, 43
OSPC processed through SCRIPS 84, 86, 91, 94

Exhibit 3.40.8-5 
Edit Tables

ALL INFORMATION RETURN PROCESSING DOCUMENTS
SECTION 16
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
PAYER NAME LINE 1 40 COMMA YES
PAYER NAME LINE 2 40 COMMA YES
PAYER STREET ADDRESS 35 COMMA YES
PAYER CITY 22 COMMA YES
PAYER STATE CODE 02 COMMA YES
PAYER ZIP CODE 09 COMMA YES
TIN GROUP 10 COMMA YES
PAYER DLN 14 COMMA YES
FOREIGN COUNTRY CODE 02 COMMA NO
ALL INFORMATION RETURN PROCESSING DOCUMENTS
SECTION 01
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
TIN GROUP 10 COMMA YES
DELETE DOC INDICATOR 01 COMMA NO
FIRST NAME LINE 40 COMMA YES
SECOND NAME LINE 40 COMMA NO
DDES FORMAT CODE 03 COMMA NO
ALL INFORMATION RETURN PROCESSING DOCUMENTS
SECTION 02
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
STREET ADDRESS 35 COMMA YES
CITY 22 COMMA NO
STATE CODE 02 COMMA NO
ZIP CODE 09 COMMA NO
PAYER ACCT NUM 20 COMMA NO
2ND TIN NOT 01 COMMA NO
AMENDED DOC CODE 01 COMMA NO
CHECK DIGITS 02 COMMA NO
NAME CONTROL 04 COMMA NO
TIN TYPE PER PMF SOURCE 01 COMMA NO
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
TOT NUM ORG DOCS 12 COMMA YES
TOT NUM AMEND DOCS 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
TOTAL AMT 12 COMMA YES
FINAL RETURN IND 01 COMMA NO
TIN TYPE AND DOC CD 03 COMMA YES
AMT INDS 13 COMMA NO
DEL RETN CODE & RECD DATE 09 COMMA NO
CORRESPONDENCE INDICATOR 02 COMMA NO
ORIG DOCS SUBJ PEN 12 COMMA NO
TOT NUM AMEND DOCS SUBJ PEN 12 COMMA NO
YEAR INDICATOR 04 COMMA YES
Form 1097-BTC, Bond Tax Credit
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
TOTAL 12 COMMA YES
CODE 01 COMMA NO
UNIQUE IDENTIFIER 39 COMMA NO
BOND TYPE CODE 03 COMMA NO
JANUARY 12 COMMA YES
FEBRUARY 12 COMMA YES
MARCH 12 COMMA YES
APRIL 12 COMMA YES
MAY 12 COMMA YES
JUNE 12 COMMA YES
JULY 12 COMMA YES
AUGUST 12 COMMA YES
SEPTEMBER 12 COMMA YES
OCTOBER 12 COMMA YES
NOVEMBER 12 COMMA YES
DECEMBER 12 COMMA YES
BOND TAX CREDIT IND 01 COMMA NO
Form 1098, Mortgage Interest Statement
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
MORTGAGE INTEREST RECEIVED AMT 12 COMMA YES
POINTS PAID PUR RES AMT 12 COMMA YES
REF OVERPAID INT INTEREST 12 COMMA YES
MORTGAGE INT INSUR PREM AMT 12 COMMA YES
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
DATE OF CONTRIBUTION 08 COMMA YES
YEAR OF PROPERTY 04 COMMA NO
MAKE 13 COMMA NO
MODEL 22 COMMA NO
IDENTIFICATION NUMBER 25 COMMA YES
VEHICLE TRANS IND 01 COMMA NO
DATE OF SALE 08 COMMA NO
GROSS PROCEEDS SALE AMT 12 COMMA YES
VEHICLE IMPROVE USE IND 01 COMMA NO
NEEDY INDIVIDUAL IND 01 COMMA NO
IMPROVE USE DESCRIP 39 COMMA YES
GOODS SERVICES IND 01 COMMA NO
VALUE OF GOODS AMT 12 COMMA YES
GOODS SERVICES DESCRIP 39 COMMA NO
INTANG RELIG BENE IND 01 COMMA NO
CONTRIB LIMIT IND 01 COMMA NO
Form 1098-E, Student Loan Interest Statement
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
STUDENT LOAN INTEREST RECEIVED 12 COMMA YES
LOAN ORIG CAP INTEREST IND 01 COMMA NO
Form 1098-T , Tuition Statement
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
QUALIFIED TUITION AND RELATED EXPENSES 12 COMMA YES
BILLED AMT 12 COMMA YES
AMOUNT INCLUDED IND 01 COMMA  
ADJUST PRIOR YEAR AMT 12 COMMA YES
SCHOLAR GRANTS AMT 12 COMMA YES
ADJUST AMT 12 COMMA YES
ACADEMIC PERIOD IND 01 COMMA YES
HALF TIME IND 01 COMMA YES
GRAD IND 01 COMMA YES
REIMBURSE REFUND AMT 12 COMMA YES
Form 1099-A,Acquisition or Abandonment of Secured Property
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
BAL PRIN OUTSTANDING 12 COMMA YES
FAIR MARKET VALUE AMT 12 COMMA YES
DEBT LIABLE IND 01 COMMA NO
PROPERTY DESCRIPTION 39 COMMA NO
Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
SALES DATE 08 COMMA YES
ACQUISITION-DATE 08 COMMA NO
TYPE OF GAIN LOSS IND 01 COMMA NO
STOCK OR OTHER SYMBOL 13 COMMA NO
QUANTITY SOLD 13 COMMA NO
STOCKS BONDS AMT 12 COMMA YES
CHECKBOX 01 COMMA NO
COST OTH BASIS AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
WASH SALE LOSS DISALLOW AMT 12 COMMA YES
NON COVERED SECURITY IND 01 COMMA NO
BARTERING AMT 12 COMMA YES
ITEM DESCRIPTION 39 COMMA NO
P OR L REALIZED AMT 12 COMMA YES
UNREAL P OR L PRIOR AMT 12 COMMA YES
CUSIP NUMBER 13 COMMA YES
UNREAL P OR L CURR AMT 12 COMMA YES
AGGREG POR L AMT 12 COMMA YES
LOSS NOT ALLOW IND 01 COMMA NO
Form 1099-C, Cancellation of Debt
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
DATE OF IDENTIFIABLE EVNT 08 COMMA YES
DEBT DISCHARGED AMT 12 COMMA YES
INTEREST AMT 1099C 12 COMMA YES
DEBT DESCRIPTION 39 COMMA NO
REPAYMENT OF DEBT IND 01 COMMA NO
BANKRUPTCY IND 01 COMMA NO
FAIR MARK VAL 1099C 12 COMMA YES
Form 1099-CAP, Changes in Corporate Control and Capital Structure
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
DATE OF EXCHANGE 08 COMMA YES
AGGREGATE AMT 12 COMMA YES
NUMBER SHARES EXCHG 12 COMMA YES
CLASS STOCK EXCHANGE 12 COMMA YES
SHAREHOLDER IND 01 COMMA NO
Form 1099-DIV, Dividends and Distributions
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
ORDINARY DIVIDENDS 12 COMMA YES
QUAL DIVIDENDS AMT 12 COMMA YES
CAPITAL GAIN AMT 12 COMMA YES
UNRECAP GAIN AMT 12 COMMA YES
SECTION 1202 GAIN 12 COMMA YES
RATE GAIN AMT 12 COMMA YES
NON TAX DIST AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
INVESTMENT EXPENSES AMT 12 COMMA YES
FOREIGN TAX AMT 12 COMMA YES
CASH AMT 12 COMMA YES
NON CASH AMT 12 COMMA YES
EXMPT INTEREST 12 COMMA YES
SPCFD PRVT ACTY BND 12 COMMA YES
Form 1099-G, Certain Government Payments
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
UNEMPLOYMENT COMPENSATION AMT 12 COMMA YES
INCOME TAX REFUNDS 12 COMMA YES
TAX YEAR 04 COMMA NO
TAX WITHHELD AMT 12 COMMA YES
ATAA PAYMENT AMT 12 COMMA YES
TAXABLE GRANTS 12 COMMA YES
AGRICULTURAL SUBSIDY AMT 12 COMMA YES
TRADE BUS INC IND 01 COMMA NO
MARKET GAIN AMT 12 COMMA YES
Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
GROSS AMOUNT OF HEALTH INSURANCE 12 COMMA YES
NUMBER OF MONTHS ELIGIBLE 02 COMMA YES
JAN AMT 12 COMMA NO
FEB AMT 12 COMMA NO
MAR AMT 12 COMMA NO
APR AMT 12 COMMA NO
MAY AMT 12 COMMA NO
JUNE AMT 12 COMMA NO
JULY AMT 12 COMMA NO
AUG AMT 12 COMMA NO
SEPT AMT 12 COMMA NO
OCT AMT 12 COMMA NO
NOV AMT 12 COMMA NO
DEC AMT 12 COMMA NO
Form 1099-INT, Interest Income
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
SAVINGS EARNINGS AMT 12 COMMA YES
EWPEN AMT 12 COMMA YES
SAVINGS BONDS AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
INVEST EXP INT 12 COMMA YES
FOREIGN TAX PAID AMT 12 COMMA YES
FOREIGN COUNTRY POSSESSN 39 COMMA NO
TAX EXEMPT INT AMT 12 COMMA YES
PRIVATE ACTIV BOND INT AMT 12 COMMA YES
CUSIP NUMBER 1099INT 13 COMMA NO
Form 1099-K, Merchant Card and Third Party Payments
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
PSE EFP IND 01 COMMA NO
PAYMENT CARD THRD PRTY IND 01 COMMA NO
CARD THRD PRTY PAY GRSS AMT 12 COMMA YES
MERCHANT CATEGORY CODE 02 COMMA NO
NUM OF TRANS 12 COMMA YES
INCOME TAX WITHHELD AMT 12 COMMA YES
JANUARY AMT 12 COMMA NO
FEBRUARY AMT 12 COMMA NO
MARCH AMT 12 COMMA NO
APRIL AMT 12 COMMA NO
MAY AMT 12 COMMA NO
JUNE AMT 12 COMMA NO
JULY AMT 12 COMMA NO
AUGUST AMT 12 COMMA NO
SEPTEMBER AMT 12 COMMA NO
OCTOBER AMT 12 COMMA NO
NOVEMBER AMT 12 COMMA NO
DECEMBER AMT 12 COMMA NO
Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
GROSS LTC BENEFITS 12 COMMA YES
ACC BENEFITS PD 12 COMMA YES
PER DIEM IND 01 COMMA NO
LTC SSN 12 COMMA YES
INSURED NAME 39 COMMA YES
ILL IND 01 COMMA NO
DATE LTC 08 COMMA YES
Form 1099-MISC, Miscellaneous Income
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
RENTS AMT 12 COMMA YES
ROYALTIES AMT 12 COMMA YES
OTHER INCOME 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
ACTUAL FISHING INCOME AMT 12 COMMA YES
MEDICAL PAYMENT AMT 12 COMMA YES
NONEMPLOYEE COMPENSATION 12 COMMA YES
SUBSTITUTE PAYMENTS AMT 12 COMMA YES
DIRECT SALES INDICATOR 12 COMMA NO
CROP INSURANCE PROCEEDS 12 COMMA YES
FOREIGN TAX PAID AMT 12 COMMA YES
EXCESS GOLDEN PARACHUTE AMT 12 COMMA YES
GROSS PROCEEDS PAID AMT 12 COMMA YES
SECT 409A DEFER AMT 12 COMMA YES
SECT 409A INCOME AMT 12 COMMA YES
Form 1099-OID, Original Issue Discount
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
ORIGINAL ISSUE DISCOUNT AMT 12 COMMA YES
OTHER PERIODIC INTEREST AMT 12 COMMA YES
EWPEN AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
FOREIGN TAX PAID 12 COMMA YES
PROPERTY DES 12 COMMA NO
TREAS OBLIG 12 COMMA YES
INVEST EXP OID 12 COMMA YES
Form 1099-PATR, Taxable Distributions Received From Cooperatives
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
PATRON DIVIDENDS AMT 12 COMMA YES
NON PATRON DISTRIBUTIONS AMT 12 COMMA YES
RETAIN ALLOCATIONS AMT 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
REDEMPTION AMT 12 COMMA YES
DED QUAL ACTIVITIES AMT 12 COMMA YES
INVEST CREDIT AMT 12 COMMA YES
WORK OPPOR CREDIT AMT 12 COMMA YES
PATRON AMT 12 COMMA YES
OTHER CREDIT DED AMT 12 COMMA YES
Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530)
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
GROSS DISTRIB AMT 12 COMMA YES
EARNINGS AMT 12 COMMA YES
BASIS AMT 12 COMMA YES
TRUSTEE TO TRUSTEE IND 01 COMMA NO
PRIVATE OR STATE IND 01 COMMA NO
DESIGNATED BENEFIC IND 01 COMMA NO
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
GROSS DISTRIBUTIONS 12 COMMA YES
TAX AMOUNT 12 COMMA YES
TAX AMT NOT DET IND 01 COMMA NO
CAPITAL GAIN ELECTION 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
NET UNREAL APP EMP SEC AMT 12 COMMA YES
CATEGORY OF DISTRIBUTION 02 COMMA YES
IRA SEP INDICATOR 01 COMMA NO
ALLOC IRR 5 YEARS AMT 12 COMMA NO
1ST CONTRIB ROTH YEAR 04 COMMA NO
Form 1099-S, Proceeds From Real Estate Transaction
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
DATE OF CLOSING 08 COMMA NO
GROSS PROCEEDS 12 COMMA YES
ESTATE DESCRIPTION 39 COMMA NO
TRANSFER INDICATOR 01 COMMA NO
Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
GROSS DISTRIB MSA 12 COMMA YES
EARNINGS CONTRIB MSA 12 COMMA YES
DISTRIB CODE MSA 01 COMMA NO
FMV 12 COMMA YES
MEDI CHOICE IND MSA 01 COMMA NO
Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 442(b)
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
DATE GRANTED 8 COMMA YES
DATE OPTION EXERCISE 08 COMMA YES
EXER PRICE PER SHARE AMT 12 COMMA YES
FMV SHARE ON EXER DT AMT 12 COMMA YES
NUMBER SHARES TRANSFERRED 12 COMMA YES
STOCK TRANSFERRED DESCRIP 39 COMMA YES
Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
DATE GRANTED TRANSFEROR 12 COMMA YES
DATE OPT EXER TRANSFEROR 12 COMMA YES
FMV SHARE GRANT DT AMT 12 COMMA YES
FMV SHARE EXER DT AMT 12 COMMA YES
EXER PRICE PER SHARE AMT 12 COMMA YES
NUMBER SHARES TRANS 12 COMMA YES
DATE LEGAL TITLE TRANS 08 COMMA YES
EXER SHR PRICE DT GRNTD AMT 12 COMMA NO
Form 5498, IRA Contribution Information
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
IRA CONTRIBUTIONS 12 COMMA YES
ROLLOVER CONTRIBUTIONS 12 COMMA YES
ROTH CONVERSION 12 COMMA YES
RECHAR CONTRIB AMT 12 COMMA YES
FAIR MARKET VALUE 12 COMMA YES
LIFE INSURANCE COSTS 12 COMMA YES
MULTI ENTRIES IND 01 COMMA NO
SEP CONTRIB 5498 12 COMMA YES
SIMPLE 5498 12 COMMA YES
ROTH IRA 12 COMMA YES
REQ MIN DISTRIB IND 12 COMMA YES
RMD DATE 12 COMMA YES
RMD AMOUNT 12 COMMA YES
POST CONTRIB AMT 12 COMMA YES
YEAR 5498 4 COMMA NO
REASON CODE 12 COMMA YES
REPAYMENT AMT 12 COMMA YES
REPAYMENT CODE 12 COMMA YES
Form 5498-ESA, Coverdell ESA Contribution Information
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
COVERDELL ESA CONTRIB AMT 12 COMMA YES
ROLLOVER CONTRIB AMT 12 COMMA YES
Form 5498-SA, Medical Savings Account Information
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
MSA CONTRIB 5498 12 COMMA YES
TOT MSA CONTRIB 12 COMMA YES
TOT 5498MSA CONTRIB 12 COMMA YES
MSA ROLLOVER 12 COMMA YES
MARKET VALUE 12 COMMA YES
MEDI CHOICE IND 01 COMMA NO
Form W-2G, Certain Gambling Winnings
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
GROSS WINNINGS AMT 12 COMMA YES
DATE WON 12 COMMA YES
TAX WITHHELD AMT 12 COMMA YES
ADDITIONAL WINNINGS AMT 12 COMMA YES
Form 1041 Schedule K-1, Beneficiary's Share of Income, Deductions, Credits, etc.
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
INTEREST AMT 12 COMMA YES
DIVIDENDS AMT 12 COMMA YES
NET SHORT TERM CAP GAIN 12 COMMA YES
NET LONG TERM CAP GAIN 12 COMMA YES
OTHER PORTFOLIO INC AMT 12 COMMA, # YES
ORDINARY BUS INC AMT 12 COMMA YES
RENT REAL INC AMT 12 COMMA, # YES
OTHER RENT INC AMT 12 COMMA YES
OTHER INFO IND 12 COMMA YES
OTHER INFO AMT 12 COMMA YES
Form 1065 Schedule K-1, Partner's Share of Income, Deductions, Credits, etc.
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
CKBX 1 COMMA NO
PARTNERS SHARE BEG PRCNTG 12 COMMA YES
PARTNERS SHARE END PRCNTG 12 COMMA YES
ORDINARY INCOME AMT 12 COMMA, # YES
REAL ESTATE RENTAL AMT 12 COMMA, # YES
GUARANTEED PYMNTS AMT 12 COMMA, # YES
INTEREST AMT 12 COMMA YES
DIVIDENDS AMT 12 COMMA YES
ROYALTIES AMT 12 COMMA YES
NET SHORT TERM CAP GAIN 12 COMMA, # YES
NET LONG TERM CAP GAIN 12 COMMA YES
SEC 179 EXP DED 1065 12 COMMA YES
Form 1120S Schedule K-1, Shareholder's Share of Income, Deduction, Credits, etc.
SECTION 06
FIELD NAME MAX CHAR DELIMIT IND REQUIRED
ORDINARY INCOME AMT 12 COMMA, # YES
REAL ESTATE RENTAL AMT 12 COMMA, # YES
OTHER RENTAL AMT 12 COMMA, # YES
INTEREST AMT 12 COMMA YES
DIVIDEND AMT 12 COMMA YES
ROYALTIES AMT 12 COMMA YES
NET SHORT TERM GAIN/LOSS 12 COMMA, # YES
NET LONG TERM GAIN/LOSS 12 COMMA YES
SEC 179 EXP DED 1120S 12 COMMA YES
OTHER CREDITS IND 12 COMMA YES
OTHER CREDITS 12 COMMA YES

More Internal Revenue Manual