Form 1099-K Source Record Format

A 1099 Express source record for Form 1099-K for 2012 looks like this. The headers are:

B|E|SSN|Cor|For|Res|CS|Name1|Name2|Addr|City|State|Zip|Acct|Box1|Box2|Box3|Box4|
January|February|March|April|May|June|July|August|September|October|November|December|PSEData|PSECheckBox|TypePmt

Note: This form may not be used until tax year 2011.

Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "E", Identifies the type of form as 1099-K.
Filed 3: Payee's Social Security Number or Payee's employer ID No.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Not used - Specialty field
Field 7: Not used - Reserved for Combined State Code on other forms.
Field 8: Payee Name 1 Field.
Field 9: Payee Name 2 Field, usually empty.
Field 10: Payee Address.
Field 11: Payee City.
Field 12: Payee State Code.
Field 13: Payee Zip Code.
Field 14: Account Information. Should be the Merchant's account number.
Field 15: Box 1 Amt1 Gross amount of merchant card/third-party payments.
Field 16: Box 2 Not Money. Merchant Category Code, pos 605-608 in BRecord.
Field 17: Box 3 Number of purchase transactions (optional). Max len=13. Whole numbers only.
Field 18: Box 4 Amt4 Federal income tax withheld. New in 2013.
Field 19: Box 5a Amt5 January Gross
Field 20: Box 5b Amt6 February Gross
Field 21: Box 5c Amt7 March Gross
Field 22: Box 5d Amt8 April Gross
Field 23: Box 5e Amt9 May Gross   
Field 24: Box 5f Amt10 June Gross
Field 25: Box 5g Amt11 July Gross
Field 26: Box 5h Amt12 August Gross
Field 27: Box 5i Amt13 September Gross
Field 28: Box 5j Amt14 October Gross
Field 29: Box 5k Amt15 November Gross
Field 30: Box 5L Amt16 December Gross
Field 31: No Box No. PSE's name and Telephone, Max 39 Header is PSEdata.
Field 32: No Box No. Type of Filer Indicator. Boolean value. Header is PSE. Pub 1220 for 2012 has 3 values, for 2103 2 values.
- Empty: Filer is a PSE (Payment Settlement Entity).
- Not empty: Filer is EPF (Electronic Payment Facilitator) or TPP (Third Party Payer).
Field33: Type of Payment-Transaction. Boolean value. Header is TypePmt.
- Empty: Payments are via Merchant PCard Transactions.
- Not empty: Payments are via 3rd Pary Network Payment Transactions.

See Form 1099-K Instructions for rules and definitions.
See Form 1099-K to view the form.

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

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