Form 1099-MISC Source Record Format 2021.

A 1099 Express source record for Form 1099-Misc looks like this:

B|A|SSN|Cor|Frgn|Bar|CS|Name1|Name2|Addr|City|State|Zip|Account|Amt1|Amt2|...etc

Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "A", Identifies the type of form. A=MISC, 6=Interest, 1=Dividends, etc.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Barcode effective Ver 2003.54, Direct Sales Indicator moved to Box 9.
Field 7: Combined State Code, 1099s are sent to this state by the IRS.
Field 8: Payee Name 1 Field.
Field 9: Payee Name 2 Field, usually empty.
Field 10: Payee Address. Required max 40.
Field 11: Payee City.  Required. Max x
Field 12: Payee State Code. Required Size=2
Field 13: Payee Zip Code. Required 12345 or 12345-6789
Field 14: Account Information. Must be unique to distinguish corrections for duplicate recipients.
Field 15: Amt01-Box 1 Rents.
Field 16: Amt02-Box 2 Royalties.
Field 17: Amt03-Box 3 Other Income.
Field 18: Amt04-Box 4 Fed Inc Tax Withheld.
Field 19: Amt05-Box 5 Fishing boat proceeds.
Field 20: Amt06-Box 6 Medical and health care payments.
Field 21: Not used, was Box 7, Non-employee compensation. Use Form 1099-NEC
Field 22: Amt08-Box 8 Substitute payments in lieu of dividends or interest.
Field 23: NoAmt Box 7 Direct Sales Indicator.
Field 24: Amt10-Box 9 Crop insurance proceeds.
Field 25: Amt11-Box 13 Excess golden parachute payments.
Field 26: Amt12-Box 10 Gross proceeds paid to an attorney for legal services.
Field 27: NoAmt-NoBox. Excel Header is Addr2a, for Excel import Only, see Notes below.
Field 28: NoAmt-Box 15 State income tax withheld. Pos 723-734 (Size 12 Money).
Field 29: NoAmt-Box 16 State/Payer No. pos 663-692 (Size 30).
Field 30: NoAmt-Box 17 State income. Not saved in IRS file. (Size 12 Money).
Field 31: Amt13-Box 12 Section 409A deferrals.
Field 32: Amt14-Box 14 Nonqualified deferred compensation.
Field 33: NoAmt-2nd Tin Notice. If checked the IRS will not send further notices.
Field 34: Amt16-NEC before TY 2020, see notes below.
Field 35: FATCA Filing requirement. Empty=false, not-empty=True (x,1, etc).pos 548 in IRS B Rec.
Field 36: Amt15-Box 11 Fish purchased for resale. New Box for TY 2021.

Notes:
Field 23 is A checkbox for Direct Sales Indicator. Checked if populated, UnChecked if empty.

Field 27 is Addr2a for a Suite, Apt No., or any Address part. Prints above Address line Field 10. Field 10 must be Populated. However, field 27 may be empty, or populated. Field 27 Addr2 is not part of the IRS File. Instead, it is used only for mailing labels on the recipient copies.

Field 34, This Box can be used to e-File past years corrections or original forms that should have been filed on Form 1099-Misc in a previous year before 2020. This Box is not available for tax year 2020 or later. For tax year 2020 or later use Form 1099-NEC.

All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence.

See 1099-Misc Instructions for further details and IRS rules.

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