Payer Fields

Establishment Number: Publication EFW2 – For multiple RE (Employer) Records with the same EIN, you may use this field to assign a unique identifier for each RE (Employer) Record (i.e., store for factory locations or types of payroll). Enter any combination of blanks, numbers, letters or keyboard characters. Otherwise, fill with blanks.

Office Code: Publication 1220 - Enter the office code of the payer. Otherwise, enter blanks. For payers with multiple locations, this field may be used to identify the location of the office submitting the information returns. This code will also appear on backup withholding notices.

Ref#: This is for your own personal use and is not E-filed or printed on any forms.

Name Control: This is an override. The program automatically creates the Name control for the efile. Publication 1220- If determinable, enter the first four characters of the last name of the person whose TIN is being reported in positions 12-20 of the “B” Record. Otherwise, enter blanks. Last names of less than four characters must be left justified and fill the unused positions with blanks. Special characters and embedded blanks must be removed. For more information see Exhibit 1 in publication 1220.

FACTA filing: Publication i1099gi -Foreign Account Tax Compliance Act (FATCA) Filing Requirements of Certain Foreign Financial Institutions (FFIs) If you are required to report an account that is a U.S. account under chapter 4 of the Code, you may be eligible to elect to report the account on Form(s) 1099 instead of on Form 8966, FATCA Report. If the account is either a U.S. account held by a passive nonfinancial foreign entity (NFFE) that is a U.S.-owned foreign entity or an account held by an owner-documented FFI, do not file a Form 1099 with respect to such an account. Instead, you must file Form 8966, in accordance with its requirements and its accompanying instructions, to report the account for chapter 4 purposes.

Transfer Agency: Publication 1220- The entity in the Second Payer Name Line Field is the transfer (or paying) agent.


Payee Fields

Account: We default the record number so there is always something there. This can be overridden by importing account numbers or hand entering them. Publication 1220 -Required if submitting more than one information return ofthe same type for the same payee. Enter any number assigned by the payer to the payee that can be used by the IRS to distinguish between information returns. This number must be unique for each information return of the same type for the same payee. If a payee has more than one reporting of the same document type, it is vital that each reporting have a unique account number. For example, if a payer has three separate pension distributions for the same payee and three separate Forms 1099-R are filed; three separate unique account numbers are required. A payee’s account number may be given a unique sequencing number, such as 01, 02, or A, B, etc., to differentiate each reported information return. Do not use the payee’s TIN since this will not make each record unique. This information is critical when corrections are filed. This number will be provided with the backup withholding notification and may be helpful in identifying the branch or subsidiary reporting the transaction. The account number can be any combination of alpha, numeric, or special characters. If fewer than 20 characters are used, filers may either left or right justify, filling the remaining positions with blanks. Forms 1099-LS and 1

Special: Publication 1220-A field is also provided for Special Data Entries. This field may be used to record information required by state or local governments, or for the personal use of the filer. The IRS does not use the data provided in the Special Data Entries Field; therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer’s option to use the Special Data Entries Field.