Output (IRS) File Format

Output File Format

The default name of the output file created by 1099 Express is IRS1. The output file is also sometimes called the "IRS file" or the "e-File". It is always in the format specified by IRS Publication 1220. Due to changing tax laws, the IRS file formats change each year. Each year a new Publication 1220 describes all changes. The changes include new 1099 forms, new boxes, box numbers, new amount codes, new instructions for recipients, new fields, amended forms, amended data codes and much more. For example in 2005, 1099-Misc added 3 boxes, changing the actual form structure, the instructions, the money arrays, etc.

For this reason, when e-filing previous years data, use the current year's format. 1099Express can e-file originals, corrections or replacements for previous years. This is done using the current program, then clicking on the Options/Set Year Menu. This allows the user to set the year back, but not forward.

The IRS file is an Ascii Text file, containing fixed length records. Currently the records are 750 bytes each. In each record, the last 2 characters are Carriage Return (Hex 13) and Line Feed (Hex10), just like a normal text file.

The easiest way to understand the IRS error messages is to visually look at the IRS file. To do this, use your actual IRS1 file, or create a sample IRS file using the ABC_Corp_Example.src file. Follow the instructions in the Help/Index/Topic 10 menu to create an IRS file. Then open this with File/Open Text Viewer. Use the Text Viewer to open the IRS File. To see all data, scroll far to the right. Since IRS files are 750 bytes wide, it is difficult to print them or a normal printer.

The output (IRS1) record looks like this:

◦ One T-Record, 750 bytes containing TCC Holder Information (Options | TCC Holder Menu).
◦ One A-Record, 750 bytes containing Filer Information (Options | Filer Menu).
◦ Multiple B-Records, 750 bytes containing Payee Information.
◦ One C-Record, 750 bytes containing Payee Amount Code Control Totals.
◦ Multiple K-Records, 750 bytes containing State amount code control totals.
◦ One F-Record, 750 bytes, the file trailer record.

1099 Express can combine multiple form types, and multiple companies (i. e. multiple source files) into one IRS file. For more information of combining multiple source fines into one IRS file please see Building an IRS Multi File