Form 1099-K Source Record Format

A 1099 Express source record for Form 1099-K for 2014 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|EFP|TPN|
Box6|Box7|Box8|Box1b|2nd

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 1a 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 EPF. 2 exclusive values.
- Empty: Filer is a PSE (Payment Settlement Entity).
- Not empty: Filer is EPF (Electronic Payment Facilitator) or TPP (Third Party Payer).
Field33: No Box No. Type of Payment-Transaction. Boolean value. Header is TPN.
- Empty: Payments are via Merchant PCard Transactions.
- Not empty: Payments are via Third Pary Network Payment Transactions.
Field 34: Box 6 State 2 letter postal code such as CA. New form in 2103
Field 35: Box 7 State identification number. New form in 2013
Field 36: Box 8 State income tax withheld a money field max 12, no AMT code. New in 2013
Field 37: Box1b Amt2 Card not present transactions.
Field 38: 2nd Tin Notice - Pos 544. Empty or not empty. Header is 2nd
 
See Form 1099-K Instructions for rules and definitions.
See Form 1099-K to view the form.

Changes for 2014: Box1 was renamed Box1a. Box 1b (a money amount), Field 37, was added. Field 38 was added as 2nd Tin Notice. Form layout was changed for new box with 25 pixel vertical separation. 2014 will e-File past years forms.

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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