Internal Revenue Bulletin 2002-25 (PDF rendition): IRS Notices

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2002–33, page 1197.
Interest rates; underpayments and overpayments.The
rate of interest determined under section 6621 of the Code for
the calendar quarter beginning July 1, 2002, will be 6 percent
for overpayments (5 percent in the case of a corporation), 6
percent for underpayments, and 8 percent for large corporate
underpayments. The rate of interest paid on the portion of a
corporate overpayment exceeding $10,000 will be 3.5 per-
cent.
Notice 2002–39, page 1204.
Electricity produced from certain renewable resources;
calendar year 2002 inflation adjustment factor and ref-
erence prices.This notice announces the calendar year 2002
inflation adjustment factor and reference prices for the renew-
able electricity production credit under section 45 of the Code.
EMPLOYEE PLANS
Notice 2002–38, page 1204.
Weighted average interest rate update. The weighted aver-
age interest rate for June 2002 and the resulting permissible
range of interest rates used to calculate current liability for pur-
poses of the full funding limitation of section 412(c)(7) of the
Code are set forth.
ADMINISTRATIVE
Rev. Proc. 2002–34, page 1205.
Magnetic media; electronic filing; 2002 form specifica-
tions. Specifications are set forth for the magnetic or elec-
tronic filing of 2002 Forms 1098, 1099, 5498, and W–2G.
Rev. Proc. 2001–32 superseded.
Announcement 2002–58, page 1284.
The Service announces that Publication 947,Practice Before
the IRS and Power of Attorney(revised April 2002), is cur-
rently available. It replaces the January 1999 revision.
Finding Lists begin on page ii.
Bulletin No. 2002–25
June 24, 2002

The IRS Mission
Provide America’s taxpayers top quality service by helping
them understand and meet their tax responsibilities and by
applying the tax law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are consolidated semiannually into Cumulative Bulle-
tins, which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the Bul-
letin. All published rulings apply retroactively unless otherwise
indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the rev-
enue ruling. In those based on positions taken in rulings to tax-
payers or technical advice to Service field offices, identifying
details and information of a confidential nature are deleted to
prevent unwarranted invasions of privacy and to comply with
statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.
Part III.—Administrative, Procedural, and
Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The first Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the first Bulletin of the succeeding semiannual
period, respectively.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
2002–25 I.R.B.June 24, 2002

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 6621.—Determin-
ation of Interest Rate
26 CFR 301.6621–1: Interest rate.
Interest rates; underpayments and
overpayments. The rate of interest deter-
mined under section 6621 of the Code for
the calendar quarter beginning July 1,
2002, will be 6 percent for overpayments
(5 percent in the case of a corporation), 6
percent for underpayments, and 8 percent
for large corporate underpayments. The
rate of interest paid on the portion of a
corporate overpayment exceeding
$10,000 will be 3.5 percent.
Rev. Rul. 2002–33
Section 6621 of the Internal Revenue
Code establishes the rates for interest on
tax overpayments and tax underpayments.
Under § 6621(a)(1), the overpayment rate
beginning July 1, 2002, is the sum of the
federal short-term rate plus 3 percentage
points (2 percentage points in the case of
a corporation), except the rate for the por-
tion of a corporate overpayment of tax
exceeding $10,000 for a taxable period is
the sum of the federal short-term rate plus
0.5 of a percentage point for interest com-
putations made after December 31, 1994.
Under § 6621(a)(2), the underpayment
rate is the sum of the federal short-term
rate plus 3 percentage points.
Section 6621(c) provides that for pur-
poses of interest payable under § 6601 on
any large corporate underpayment, the
underpayment rate under § 6621(a)(2) is
determined by substituting “5 percentage
points” for “3 percentage points.” See
§ 6621(c) and § 301.6621–3 of the Regu-
lations on Procedure and Administration
for the definition of a large corporate
underpayment and for the rules for deter-
mining the applicable date. Section
6621(c) and § 301.6621–3 are generally
effective for periods after December 31,
1990.
Section 6621(b)(1) provides that the
Secretary will determine the federal
short-term rate for the first month in each
calendar quarter.
Section 6621(b)(2)(A) provides that
the federal short-term rate determined
under § 6621(b)(1) for any month applies
during the first calendar quarter begin-
ning after such month.
Section 6621(b)(3) provides that the
federal short-term rate for any month is
the federal short-term rate determined
during such month by the Secretary in
accordance with § 1274(d), rounded to
the nearest full percent (or, if a multiple
of 1/2 of 1 percent, the rate is increased to
the next highest full percent).
Notice 88–59, 1988–1 C.B. 546,
announced that, in determining the quar-
terly interest rates to be used for overpay-
ments and underpayments of tax under
§ 6621, the Internal Revenue Service will
use the federal short-term rate based on
daily compounding because that rate is
most consistent with § 6621 which, pur-
suant to § 6622, is subject to daily com-
pounding.
Rounded to the nearest full percent,
the federal short-term rate based on daily
compounding determined during the
month of April 2002 is 3 percent. Accord-
ingly, an overpayment rate of 6 percent (5
percent in the case of a corporation) and
an underpayment rate of 6 percent are
established for the calendar quarter begin-
ning July 1, 2002. The overpayment rate
for the portion of a corporate overpay-
ment exceeding $10,000 for the calendar
quarter beginning July 1, 2002, is 3.5 per-
cent. The underpayment rate for large
corporate underpayments for the calendar
quarter beginning July 1, 2002, is 8 per-
cent. These rates apply to amounts bear-
ing interest during that calendar quarter.
Interest factors for daily compound
interest for annual rates of 3.5 percent, 5
percent, 6 percent, and 8 percent are pub-
lished in Tables 12, 15, 17, and 21 of Rev.
Proc. 95–17, 1995–1 C.B. 556, 566, 569,
571, and 575.
Annual interest rates to be com-
pounded daily pursuant to § 6622 that
apply for prior periods are set forth in the
tables accompanying this revenue ruling.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Raymond Bailey of the Office of
Associate Chief Counsel (Procedure &
Administration), Administrative Provi-
sions & Judicial Practice Division. For
further information regarding this revenue
ruling, contact Mr. Bailey at (202) 622–
6226 (not a toll-free call).
TABLE OF INTEREST RATES
PERIODS BEFORE JUL. 1, 1975 - PERIODS ENDING DEC. 31, 1986
OVERPAYMENTS AND UNDERPAYMENTS
In 1995–1 C.B.
PERIODRATEDAILY RATE TABLE
Before Jul. 1, 19756%Table 2, pg. 557
Jul. 1, 1975—Jan. 31, 19769%Table 4, pg. 559
Feb. 1, 1976—Jan. 31, 19787%Table 3, pg. 558
Feb. 1, 1978—Jan. 31, 19806%Table 2, pg. 557
Feb. 1, 1980—Jan. 31, 198212%Table 5, pg. 560
Feb. 1, 1982—Dec. 31, 198220%Table 6, pg. 560
2002–25 I.R.B.1197June 24, 2002

TABLE OF INTEREST RATES
PERIODS BEFORE JUL. 1, 1975 - PERIODS ENDING DEC. 31, 1986
OVERPAYMENTS AND UNDERPAYMENTS—CONTINUED
In 1995–1 C.B.
PERIODRATEDAILY RATE TABLE
Jan. 1, 1983—Jun. 30, 198316%Table 37, pg. 591
Jul. 1, 1983—Dec. 31, 198311%Table 27, pg. 581
Jan. 1, 1984—Jun. 30, 198411%Table 75, pg. 629
Jul. 1, 1984—Dec. 31, 198411%Table 75, pg. 629
Jan. 1, 1985—Jun. 30, 198513%Table 31, pg. 585
Jul. 1, 1985—Dec. 31, 198511%Table 27, pg. 581
Jan. 1, 1986—Jun. 30, 198610%Table 25 pg. 579
Jul. 1, 1986—Dec. 31, 19869%Table 23, pg. 577
TABLE OF INTEREST RATES
FROM JAN. 1, 1987 - DEC. 31, 1998
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATETABLEPGRATETABLEPG
Jan. 1, 1987—Mar. 31, 19878%215759%23577
Apr. 1, 1987—Jun. 30, 19878%215759%23577
Jul. 1, 1987—Sep. 30, 19878%215759%23577
Oct. 1, 1987—Dec. 31, 19879%2357710%25579
Jan. 1, 1988—Mar. 31, 198810%7362711%75629
Apr. 1, 1988—Jun. 30, 19889%7162510%73627
Jul. 1, 1988—Sep. 30, 19889%7162510%73627
Oct. 1, 1988—Dec. 31, 198810%7362711%75629
Jan. 1, 1989—Mar. 31, 198910%2557911%27581
Apr. 1, 1989—Jun. 30, 198911%2758112%29583
Jul. 1, 1989—Sep. 30, 198911%2758112%29583
Oct. 1, 1989—Dec. 31, 198910%2557911%27581
Jan. 1, 1990—Mar. 31, 199010%2557911%27581
Apr. 1, 1990—Jun. 30, 199010%2557911%27581
Jul. 1, 1990—Sep. 30, 199010%2557911%27581
Oct. 1, 1990—Dec. 31, 199010%2557911%27581
Jan. 1, 1991—Mar. 31, 199110%2557911%27581
Apr. 1, 1991—Jun. 30, 19919%2357710%25579
Jul. 1, 1991—Sep. 30, 19919%2357710%25579
Oct. 1, 1991—Dec. 31, 19919%2357710%25579
Jan. 1, 1992—Mar. 31, 19928%696239%71625
Apr. 1, 1992—Jun. 30, 19927%676218%69623
Jul. 1, 1992—Sep. 30, 19927%676218%69623
Oct. 1, 1992—Dec. 31, 19926%656197%67621
June 24, 200211982002–25 I.R.B.

TABLE OF INTEREST RATES
FROM JAN. 1, 1987 - DEC. 31, 1998—CONTINUED
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATETABLEPGRATETABLEPG
Jan. 1, 1993—Mar. 31, 19936%175717%19573
Apr. 1, 1993—Jun. 30, 19936%175717%19573
Jul. 1, 1993—Sep. 30, 19936%175717%19573
Oct. 1, 1993—Dec. 31, 19936%175717%19573
Jan. 1, 1994—Mar. 31, 19946%175717%19573
Apr. 1, 1994—Jun. 30, 19946%175717%19573
Jul. 1, 1994—Sep. 30, 19947%195738%21575
Oct. 1, 1994—Dec. 31, 19948%215759%23577
Jan. 1, 1995—Mar. 31, 19958%215759%23577
Apr. 1, 1995—Jun. 30, 19959%2357710%25579
Jul. 1, 1995—Sep. 30, 19958%215759%23577
Oct. 1, 1995—Dec. 31, 19958%215759%23577
Jan. 1, 1996—Mar. 31, 19968%696239%71625
Apr. 1, 1996—Jun. 30, 19967%676218%69623
Jul. 1, 1996—Sep. 30, 19968%696239%71625
Oct. 1, 1996—Dec. 31, 19968%696239%71625
Jan. 1, 1997—Mar. 31, 19978%215759%23577
Apr. 1, 1997—Jun. 30, 19978%215759%23577
Jul. 1, 1997—Sep. 30, 19978%215759%23577
Oct. 1, 1997—Dec. 31, 19978%215759%23577
Jan. 1, 1998—Mar. 31, 19988%215759%23577
Apr. 1, 1998—Jun. 30, 19987%195738%21575
Jul. 1, 1998—Sep. 30, 19987%195738%21575
Oct. 1, 1998—Dec. 31, 19987%195738%21575
TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 - PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995–1 C.B.
RATETABLEPAGE
Jan. 1, 1999—Mar. 31, 19997%19573
Apr. 1, 1999—Jun. 30, 19998%21575
Jul. 1, 1999—Sep. 30, 19998%21575
Oct. 1, 1999—Dec. 31, 19998%21575
Jan. 1, 2000—Mar. 31, 20008%69623
Apr. 1, 2000—Jun. 30, 20009%71625
Jul. 1, 2000—Sep. 30, 20009%71625
Oct. 1, 2000—Dec. 31, 20009%71625
2002–25 I.R.B.1199June 24, 2002

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 - PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS—CONTINUED
1995–1 C.B.
RATETABLEPAGE
Jan. 1, 2001—Mar. 31, 20019%23577
Apr. 1, 2001—Jun. 30, 20018%21575
Jul. 1, 2001—Sep. 30, 20017%19573
Oct. 1, 2001—Dec. 31, 20017%19573
Jan. 1, 2002—Mar. 31, 20026%17571
Apr. 1, 2002—Jun. 30, 20026%17571
Jul. 1, 2002—Sep. 30, 20026%17571
TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 - PRESENT
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATETABLEPGRATETABLEPG
Jan. 1, 1999—Mar. 31, 19996%175717%19573
Apr. 1, 1999—Jun. 30, 19997%195738%21575
Jul. 1, 1999—Sep. 30, 19997%195738%21575
Oct. 1, 1999—Dec. 31, 19997%195738%21575
Jan. 1, 2000—Mar. 31, 20007%676218%69623
Apr. 1, 2000—Jun. 30, 20008%696239%71625
Jul. 1, 2000—Sep. 30, 20008%696239%71625
Oct. 1, 2000—Dec. 31, 20008%696239%71625
Jan. 1, 2001—Mar. 31, 20018%215759%23577
Apr. 1, 2001—Jun. 30, 20017%195738%21575
Jul. 1, 2001—Sep. 30, 20016%175717%19573
Oct. 1, 2001—Dec. 31, 20016%175717%19573
Jan. 1, 2002—Mar. 31, 20025%155696%17571
Apr. 1, 2002—Jun. 30, 20025%155696%17571
Jul. 1, 2002—Sep. 30, 20025%155696%17571
TABLE OF INTEREST RATES FOR
LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 - PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1991—Mar. 31, 199113%31585
Apr. 1, 1991—Jun. 30, 199112%29583
June 24, 200212002002–25 I.R.B.

TABLE OF INTEREST RATES FOR
LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 - PRESENT—CONTINUED
1995–1 C.B.
RATETABLEPG
Jul. 1, 1991—Sep. 30, 199112%29583
Oct. 1, 1991—Dec. 31, 199112%29583
Jan. 1, 1992—Mar. 31, 199211%75629
Apr. 1, 1992—Jun. 30, 199210%73627
Jul. 1, 1992—Sep. 30, 199210%73627
Oct. 1, 1992—Dec. 31, 19929%71625
Jan. 1, 1993—Mar. 31, 19939%23577
Apr. 1, 1993—Jun. 30, 19939%23577
Jul. 1, 1993—Sep. 30, 19939%23577
Oct. 1, 1993—Dec. 31, 19939%23577
Jan. 1, 1994—Mar. 31, 19949%23577
Apr. 1, 1994—Jun. 30, 19949%23577
Jul. 1, 1994—Sep. 30, 199410%25579
Oct. 1, 1994—Dec. 31, 199411%27581
Jan. 1, 1995—Mar. 31, 199511%27581
Apr. 1, 1995—Jun. 30, 199512%29583
Jul. 1, 1995—Sep. 30, 199511%27581
Oct. 1, 1995—Dec. 31, 199511%27581
Jan. 1, 1996—Mar. 31, 199611%75629
Apr. 1, 1996—Jun. 30, 199610%73627
Jul. 1, 1996—Sep. 30, 199611%75629
Oct. 1, 1996—Dec. 31, 199611%75629
Jan. 1, 1997—Mar. 31, 199711%27581
Apr. 1, 1997—Jun. 30, 199711%27581
Jul. 1, 1997—Sep. 30, 199711%27581
Oct. 1, 1997—Dec. 31, 199711%27581
Jan. 1, 1998—Mar. 31, 199811%27581
Apr. 1, 1998—Jun. 30, 199810%25579
Jul. 1, 1998—Sep. 30, 199810%25579
Oct. 1, 1998—Dec. 31, 199810%25579
Jan. 1, 1999—Mar. 31, 19999%23577
Apr. 1, 1999—Jun. 30, 199910%25579
Jul. 1, 1999—Sep. 30, 199910%25579
Oct. 1, 1999—Dec. 31, 199910%25579
Jan. 1, 2000—Mar. 31, 200010%73627
Apr. 1, 2000—Jun. 30, 200011%75629
Jul. 1, 2000—Sep. 30, 200011%75629
Oct. 1, 2000—Dec. 31, 200011%75629
Jan. 1, 2001—Mar. 31, 200111%27581
Apr. 1, 2001—Jun. 30, 200110%25579
2002–25 I.R.B.1201June 24, 2002

TABLE OF INTEREST RATES FOR
LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 - PRESENT—CONTINUED
1995–1 C.B.
RATETABLEPG
Jul. 1, 2001—Sep. 30, 20019%23577
Oct. 1, 2001—Dec. 31, 20019%23577
Jan. 1, 2002—Mar. 31, 20028%21575
Apr. 1, 2002—Jun. 30, 20028%21575
Jul. 1, 2002—Sep. 30, 20028%21575
TABLE OF INTEREST RATES FOR
CORPORATE OVERPAYMENTS EXCEEDING $10,000
FROM JANUARY 1, 1995 - PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1995—Mar. 31, 19956.5%18572
Apr. 1, 1995—Jun. 30, 19957.5%20574
Jul. 1, 1995—Sep. 30, 19956.5%18572
Oct. 1, 1995—Dec. 31, 19956.5%18572
Jan. 1, 1996—Mar. 31, 19966.5%66620
Apr. 1, 1996—Jun. 30, 19965.5%64618
Jul. 1, 1996—Sep. 30, 19966.5%66620
Oct. 1, 1996—Dec. 31, 19966.5%66620
Jan. 1, 1997—Mar. 31, 19976.5%18572
Apr. 1, 1997—Jun. 30, 19976.5%18572
Jul. 1, 1997—Sep. 30, 19976.5%18572
Oct. 1, 1997—Dec. 31, 19976.5%18572
Jan. 1, 1998—Mar. 31, 19986.5%18572
Apr. 1, 1998—Jun. 30, 19985.5%16570
Jul. 1, 1998—Sep. 30, 19985.5%16570
Oct. 1, 1998—Dec. 31, 19985.5%16570
Jan. 1, 1999—Mar. 31, 19994.5%14568
Apr. 1, 1999—Jun. 30, 19995.5%16570
Jul. 1, 1999—Sep. 30, 19995.5%16570
Oct. 1, 1999—Dec. 31, 19995.5%16570
Jan. 1, 2000—Mar. 31, 20005.5%64618
Apr. 1, 2000—Jun. 30, 20006.5%66620
Jul. 1, 2000—Sep. 30, 20006.5%66620
Oct. 1, 2000—Dec. 31, 20006.5%66620
Jan. 1, 2001—Mar. 31, 20016.5%18572
Apr. 1, 2001—Jun. 30, 20015.5%16570
Jul. 1, 2001—Sep. 30, 20014.5%14568
Oct. 1, 2001—Dec. 31, 20014.5%14568
June 24, 200212022002–25 I.R.B.

TABLE OF INTEREST RATES FOR
CORPORATE OVERPAYMENTS EXCEEDING $10,000
FROM JANUARY 1, 1995 - PRESENT—CONTINUED
1995–1 C.B.
RATETABLEPG
Jan. 1, 2002—Mar. 31, 20023.5%12566
Apr. 1, 2002—Jun. 30, 20023.5%12566
Jul. 1, 2002—Sep. 30, 20023.5%12566
2002–25 I.R.B.1203June 24, 2002

Part III. Administrative, Procedural, and Miscellaneous
Weighted Average Interest
Rate Update
Notice 2002–38
Sections412(b)(5)(B)and
412(l)(7)(C)(i) of the Internal Revenue
Code provide that the interest rates used
to calculate current liability for purposes
of determining the full funding limitation
under§412(c)(7) and the required contri-
bution under§412(l) must be within a
permissible range around the weighted
average of the rates of interest on 30-year
Treasury securities during the four-year
period ending on the last day before the
beginning of the plan year.
Notice 88–73, 1988–2 C.B. 383, pro-
vides guidelines for determining the
weighted average interest rate and the
resulting permissible range of interest
rates used to calculate current liability for
the purpose of the full funding limitation
of§412(c)(7) of the Code.
Section 417(e)(3)(A)(ii)(II) of the
Code defines the applicable interest rate,
which must be used for purposes of deter-
mining the minimum present value of a
participant’s benefit under§417(e)(1)
and (2), as the annual rate of interest on
30-year Treasury securities for the month
before the date of distribution or such
other time as the Secretary may by regu-
lations prescribe. Section 1.417(e)–
1(d)(3) of the Income Tax Regulations
provides that the applicable interest rate
for a month is the annual interest rate on
30-year Treasury securities as specified
by the Commissioner for that month in
revenue rulings, notices or other guidance
published in the Internal Revenue Bulle-
tin.
The rate of interest on 30-year Trea-
sury Securities for May 2002 is 5.65 per-
cent. Pursuant to Notice 2002–26,
2002–15 I.R.B. 743, the Service has
determined this rate as the monthly aver-
age of the daily determination of yield on
the 30-year Treasury bond maturing in
February 2031.
Section 405 of the Job Creation and
Worker Assistance Act of 2002 amended
§412(l)(7)(C) of the Code to provide that
for plan years beginning in 2002 and
2003 the permissible range is extended to
120 percent.
The following rates were determined
for the plan years beginning in the month
shown below.
MonthYear
Weighted
Average
90% to 110%
Permissible
Range
90% to 120%
Permissible
Range
June20025.685.11 to 6.245.11 to 6.81
Drafting Information
The principal author of this notice is
Todd Newman of the Employee Plans,
Tax Exempt and Government Entities
Division. For further information regard-
ing this notice, please contact the
Employee Plans’taxpayer assistance tele-
phone service at 1–877–829–5500 (a toll-
free number), between the hours of 8:00
a.m. and 6:30 p.m. Eastern time, Monday
through Friday. Mr. Newman may be
reached at 1–202–283–9888 (not a toll-
free number).
Renewable Electricity
Production Credit, Publication
of Inflation Adjustment Factor
and Reference Prices for
Calendar Year 2002
Notice 2002–39
This notice publishes the inflation
adjustment factor and reference prices for
calendar year 2002 for the renewable
electricity production credit under§45(a)
of the Internal Revenue Code. The 2002
inflation adjustment factor and reference
prices are used in determining the avail-
ability of the credit. The 2002 inflation
adjustment factor and reference prices
apply to calendar year 2002 sales of
kilowatt-hours of electricity produced in
the United States or a possession thereof
from qualified energy resources.
BACKGROUND
Section 45(a) provides that the renew-
able electricity production credit for any
tax year is an amount equal to the prod-
uct of 1.5 cents multiplied by the
kilowatt-hours of specified electricity
produced by the taxpayer and sold to an
unrelated person during the tax year. This
electricity must be produced from quali-
fied energy resources and at a qualified
facility during the 10-year period begin-
ning on the date the facility was origi-
nally placed in service.
Section 45(b)(1) provides that the
amount of the credit determined under
§45(a) is reduced by an amount that
bears the same ratio to the amount of the
credit as (A) the amount by which the
reference price for the calendar year in
which the sale occurs exceeds 8 cents
bears to (B) 3 cents. Under§45(b)(2), the
1.5 cents in§45(a) and the 8 cents in
§45(b)(1) are each adjusted by multiply-
ing the amount by the inflation adjust-
ment factor for the calendar year in which
the sale occurs.
Section 45(c)(1) defines qualified
energy resources as wind, closed-loop
biomass, and poultry waste. Section
45(c)(3) defines a qualified facility as any
June 24, 200212042002–25 I.R.B.

facility owned by the taxpayer that origi-
nally is placed in service after December
31, 1993 (in the case of a facility using
wind to produce electricity), December
31, 1992 (in the case of a facility using
closed-loop biomass to produce electric-
ity), or December 31, 1999 (in the case of
a facility using poultry waste to produce
electricity), and before January 1, 2004.
See§45(d)(7) for rules relating to the
inapplicability of the credit to electricity
sold to utilities under certain contracts.
Section 45(d)(2)(A) requires the Secre-
tary to determine and publish in the Fed-
eral Register each calendar year the infla-
tion adjustment factor and the reference
prices for the calendar year. The inflation
adjustment factor and the reference prices
for the 2001 calendar year were published
in the Federal Register on May 29, 2002,
(67 Fed. Reg. 37471).
Section 45(d)(2)(B) defines the infla-
tion adjustment factor for a calendar year
as the fraction the numerator of which is
the GDP implicit price deflator for the
preceding calendar year and the denomi-
nator of which is the GDP implicit price
deflator for the calendar year 1992. The
term“GDP implicit price deflator”means
the most recent revision of the implicit
price deflator for the gross domestic prod-
uct as computed and published by the
Department of Commerce before March
15 of the calendar year.
Section 45(d)(2)(C) provides that the
reference price is the Secretary’s determi-
nation of the annual average contract
price per kilowatt hour of electricity gen-
erated from the same qualified energy
resource and sold in the previous year in
the United States. Only contracts entered
into after December 31, 1989, are taken
into account.
INFLATION ADJUSTMENT FACTOR
AND REFERENCE PRICES
The inflation adjustment factor for cal-
endar year 2002 is 1.1908. The reference
prices for calendar year 2002 are 5.54
cents per kilowatt-hour for facilities pro-
ducing electricity from wind energy
resources and 0 cents per kilowatt-hour
for facilities producing electricity from
closed-loop biomass and poultry waste
energy resources.
PHASE-OUT CALCULATION
Because the 2002 reference prices for
electricity produced from wind, closed-
loop biomass, and poultry waste energy
resources do not exceed 8 cents per kilo-
watt hour multiplied by the inflation
adjustment factor, the phaseout of the
credit provided in§45(b)(1) does not
apply to electricity produced from wind,
closed-loop biomass, or poultry waste
energy resources sold during calendar
year 2002.
CREDIT AMOUNT
As required by§45(b)(2), the 1.5¢
amount in§45(a)(1) is adjusted by mul-
tiplying such amount by the inflation
adjustment factor for the calendar year in
which the sale occurs. If any amount as
increased under the preceding sentence is
not a multiple of 0.1¢, such amount is
rounded to the nearest multiple of 0.1¢.
Underthecalculationrequiredby
§45(b)(2), the renewable electricity pro-
duction credit for calendar year 2002 is
1.8¢ per kilowatt hour on the sale of elec-
tricity produced from wind energy,
closed-loop biomass, and poultry waste
resources.
DRAFTING INFORMATION
CONTACT
The principal author of this notice is
David A. Selig of the Office of Associate
Chief Counsel (Passthroughs and Special
Industries). For further information
regarding this notice, contact Mr. Selig at
(202) 622–3040 (not a toll-free call).
Rev. Proc. 2002–34
NOTE: This revenue procedure will be reprinted as the next revision of IRS Publication 1220,Specifications for Filing
Forms 1098, 1099, 5498, and W–2G Electronically or Magnetically.
Use this Revenue Procedure to prepare Tax Year2002and prior year information returns for submission to Internal Revenue
Service (IRS) using any of the following:
- Electronic Filing
- Tape Cartridge
- 8mm, 4mm, and Quarter Inch Cartridges (QIC)
-3½-Inch Diskette
Caution to filers:
Please read this publication carefully. Persons or businesses required to file information returns electronically or magneti-
cally may be subject to penalties for failure to file or include correct information if they do not follow the instructions in
this Revenue Procedure.
2002–25 I.R.B.1205June 24, 2002

IMPORTANT NOTES:
IRS/MCC no longer accepts 9 track magnetic tape for submitting Information
Returns to IRS/MCC. See Part A, Sec. 2.02. Beginning in calendar year 2004 for
tax year 2003, IRS/MCC will no longer accept 8mm, 4mm, and Quarter Inch Car-
tridges (QIC) for filing information returns.
Table of Contents
Part A. General
Section 1.Purpose
Section 2.Nature of Changes—Current Year (Tax Year2002)
Section 3.Where to File and How to Contact the IRS, Martinsburg Computing Center
Section 4.Filing Requirements
Section 5.Vendor List
Section 6.Form 4419, Application for Filing Information Returns Electronically/Magnetically
Section 7.Test Files
Section 8.Filing of Information Returns Magnetically and Retention Requirements
Section 9.Due Dates
Section 10. Replacement Media
Section 11. Corrected Returns
Section 12. Effect on Paper Returns and Statements to Recipients
Section 13. Combined Federal/State Filing Program
Section 14. Penalties Associated With Information Returns
Section 15. State Abbreviations
Section 16. Major Problems Encountered
Part B. Electronic Filing Specifications
Section 1.General
Section 2.Advantages of Filing Electronically
Section 3.Electronic Filing Approval Procedure
Section 4.Test Files
Section 5.Electronic Submissions
Section 6.PIN Requirements
Section 7.Electronic Filing Specifications
Section 8.Dial-up Network/Browser Specifications (Web Interface)
Section 9.Communication Software Specifications (Text Interface)
Section 10. Modem Configuration
Section 11. Common Problems and Questions Associated with Electronic Filing
Part C. Magnetic Media Filing Specifications
Section 1.Tape Cartridge Specifications
Section 2.8mm, 4mm, and Quarter-Inch Cartridge Specifications
Section 3.3½-Inch Diskette Specifications
Part D. Record Format Specifications and Record Layouts
Section 1.General
Section 2.Transmitter“T”Record—General Field Descriptions
Section 3.Transmitter“T”Record—Record Layout
Section 4.Payer“A”Record—General Field Descriptions
Section 5.Payer“A”Record—Record Layout
Section 6.Payee“B”Record—General Field Descriptions and Record Layouts
(l)Payee“B”Record—Record Layout Positions 544–750 for Forms 1098
(2)Payee“B”Record—Record Layout Positions 544–750 for Form 1098–E
(3)Payee“B”Record—Record Layout Positions 544–750 for Form 1098–T
June 24, 200212062002–25 I.R.B.

(4)Payee“B”Record—Record Layout Positions 544–750 for Form 1099–A
(5)Payee“B”Record—Record Layout Positions 544–750 for Form 1099–B
(6)Payee“B”Record—Record Layout Positions 544–750 for Form 1099–C
(7)Payee“B”Record—Record Layout Positions 544–750 for Form 1099–DIV
(8)Payee“B”Record—Record Layout Positions 544–750 for Form 1099–G
(9)Payee“B”Record—Record Layout Positions 544–750 for Form 1099–INT
(10) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–LT C
(11) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–MISC
(12) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–MSA
(13) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–OID
(14) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–PAT R
(15) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–Q
(16) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–R
(17) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–S
(18) Payee“B”Record—Record Layout Positions 544–750 for Form 5498
(19) Payee“B”Record—Record Layout Positions 544–750 for Form 5498–MSA
(20) Payee“B”Record—Record Layout Positions 544–750 for Form W–2G
Section 7.End of Payer“C”Record—General Field Descriptions and Record Layout
Section 8.State Totals“K”Record—General Field Descriptions and Record Layout
Section 9.End of Transmission“F”Record—General Field Descriptions and Record Layout
Section 10. File Layout Diagram
Part E. Extensions of Time and Waivers
Section 1.General—Extensions
Section 2.Specifications for Electronic Filing or Magnetic Media Extensions of Time
Section 3.Record Layout—Extension of Time
Section 4.Extension of Time for Recipient Copies of Information Returns
Section 5.Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media
2002–25 I.R.B.1207June 24, 2002

Part A. General
Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue
Procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Martinsburg Computing Center
Attn: Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
Sec. 1. Purpose
.01The purpose of this Revenue Procedure is to provide the specifications for filing Forms 1098, 1099, 5498, and W–2G with
IRS electronically through the IRS FIRE System or magnetically, using IBM 3480, 3490, 3490E, 3590, 3590E, or AS400 compat-
ible tape cartridges (including 4mm, 8mm & QIC), or 3½-inch diskettes.IRS/MCC no longer accepts½-inch 9-track magnetic
tape for the processing of information returns. This Revenue Procedure must be used for the preparation of Tax Year2002infor-
mation returns and information returns for tax years prior to2002filed beginning January 1, 2003, and received by IRS/MCC or
postmarked by December 10, 2003. Specifications for filing the following forms are contained in this Revenue Procedure.
(a)Form 1098, Mortgage Interest Statement
(b)Form 1098–E, Student Loan Interest Statement
(c)Form 1098–T, Tuition Payments Statement
(d)Form 1099–A, Acquisition or Abandonment of Secured Property
(e)Form 1099–B, Proceeds From Broker and Barter Exchange Transactions
(f)Form 1099–C, Cancellation of Debt
(g)Form 1099–DIV, Dividends and Distributions
(h)Form 1099–G, Certain Government Payments
(i)Form 1099–INT, Interest Income
(j)Form 1099–LTC, Long-Term Care and Accelerated Death Benefits
(k)Form 1099–MISC, Miscellaneous Income
(l)Form 1099–MSA, Distributions From an Archer MSA or Medicare+Choice MSA
(m)Form 1099–OID, Original Issue Discount
(n)Form 1099–PATR, Taxable Distributions Received From Cooperatives
(o)Form 1099–Q, Qualified Tuition Program Payments (Under Section 529)
(p)Form 1099–R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts,
etc.
(q)Form 1099–S, Proceeds From Real Estate Transactions
(r)Form 5498, IRA and Coverdell ESA Contribution Information
(s)Form 5498–MSA, Archer MSA or Medicare+Choice MSA Information
(t)Form W–2G, Certain Gambling Winnings
.02All data received at IRS/MCC for processing will be given the same protection as individual income tax returns (Form 1040).
IRS/MCC will process the data and determine if the records are formatted and coded according to this Revenue Procedure.
.03Specifications for filing Forms W–2, Wage and Tax Statements, magnetically/electronically are available from the Social
Security Administration (SSA)only. Filers can call 1–800–SSA–6270 to obtain the telephone number of the SSA Employer Ser-
vice Liaison Officer for their area.
.04IRS/MCC doesnotprocess Forms W–2. Paperand/ormagnetic media for Forms W–2 must be sent to SSA. IRS/MCC does,
however, process waiver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W–2 and requests for
an extension of time to provide the employee copies of Forms W–2.
.05Generally, the box numbers on the paper forms correspond with the amount codes used to file electronically/magnetically;
however, if discrepancies occur, the instructions in this Revenue Procedure govern.
.06This Revenue Procedure also provides the requirements and specifications for electronic or magnetic media filing under the
Combined Federal/State Filing Program.
.07The following Revenue Procedures and publications provide more detailed filing procedures for certain information returns:
(a)2002 General Instructions for Forms 1099, 1098, 5498, and W–2Gand individual form instructions
(b)Publication 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099, 5498, and W–2G
June 24, 200212082002–25 I.R.B.

(c)Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allo-
cated Tips, Magnetically or Electronically
(d)Publication 1187, Specifications for Filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding,
Magnetically or Electronically
(e)Publication 1245, Specifications for Filing Form W–4, Employee’s Withholding Allowance Certificate, Magnetically or
Electronically
.08This Revenue Procedure supersedes Rev. Proc. 2001–32 published as Publication 1220 (Rev. 5–2001), Specifications for Fil-
ing Forms 1098, 1099, 5498, and W–2G Magnetically or Electronically.
Sec. 2. Nature of Changes—Current Year (Tax Year2002)
.01In this publication, all pertinent changes for Tax Year2002are emphasized by the use ofitalics. Portions of text that require
special attention have beenbolded. Filers are always encouraged to read the publication in its entirety.
.02 Programming Changes
a. General
(1)9-track magnetic tape is no longer an acceptable type of media for submitting information returns to IRS/MCC.
(2)A new field Record Sequence Number was added to Field Positions 500–507 inallrecords. The Record Sequence Num-
ber will be in Field Positions 500–507 of the“T”Record, the“A”Record(s), the“B”Record(s), the“C”Record(s), any
applicable“K”Record(s), and the“F”Record.
(3)The title of Form 1099–G was changed from Certain Government Payment and Qualified State Tuition Program Payments
to Certain Government Payments.
(4)The title of Form 5498 was changed from“IRA Contribution Information”to“IRA and Coverdell ESA Contribution
Information.”
(5)All references to Education IRAs have been changed to Coverdell ESAs.
(6)Colorado, Louisiana, Maryland, Nebraska, North Carolina and Virginia were added to the Combined Federal/State Filing
Program. See Part A, Sec. 13 for the appropriate state codes.
b. Programming Changes — Transmitter “T” Record
(1)For all forms, Payment Year, Field Positions 2–5, must be incremented to update the four-digit report year (2001 to 2002),
unless reporting prior year data.
(2)Contact Email Address was added to Field Positions 359–393.
(3)Cartridge Tape File Indicator was moved to Field Positions 394–395.
(4)Electronic File name for a Replacement File was moved to Field Positions 396–410.
(5)Transmitter’s Media Number was added to Field Position 411–416.
(6)Vendor Indicator was moved to Field Position 518.
(7)Vendor Name was moved to Field Positions 519–558.
(8)Vendor Mailing Address was moved to Field Positions 559–598.
(9)Vendor City was moved to Field Positions 599–638.
(10)Vendor State was moved to Field Positions 639–640.
(11)Vendor ZIP code was moved to Field Positions 641–649.
(12)Vendor Contact Name was moved to Field Positions 650–689.
(13)Vendor Contact Phone Number and Extension was moved to Field Positions 690–704.
(14)Vendor Contact Email Address was moved and expanded to 35 positions in Field Positions 705–739.
c. Programming Changes — Payer “A” Record
(1)For all forms, Payment Year, Field Positions 2–5, must be incremented to update the four-digit report year (2001 to 2002),
unless reporting prior year data.
(2)For Form 1099–G, Certain Government Payments, amount code 5, Qualified State Tuition Program Earnings is no longer
valid.
(3)A new Form 1099–Q, Qualified Tuition Program Payments (under Section 529), was added to list of Type of Return. The
code for 1099–QisQ.
(4)The Amount Codes, Field Positions 28–39, for 1099–Q are 1 (one), Gross Distribution, 2 (two), Earnings, and 3 (three),
Basis.
(5)For Form 5498, Amount Codes, Field Positions 28–39, code“B”was changed to Coverdell ESA Contributions.
2002–25 I.R.B.1209June 24, 2002

d. Programming Changes—Payee“B”Record
(1)For all forms, Payment Year, Field Positions 2–5, must be incremented to update the four-digit report year (2001 to 2002),
unless reporting prior year data.
(2)For 1099–Q, Field Position 547, Trustee to Trustee Rollover, will have a 1 (one) indicator if the reporting is a trustee to
trustee rollover or a blank if it is not a trustee to trustee rollover.
(3)For 1099–Q, Field Position 548, Type of Tuition Payment, will have a 1 (one) to indicate a private payment and a 2 (two)
to indicate a state payment.
(4)For 1099–Q, Field Position 549, Designated Beneficiary, will have a blank or a 1 (one) to indicate if the recipient is not
the designated beneficiary.
(5)For Form 1099–R, the title for Distribution Code M, Field Positions 545–546, was changed to Distribution from a Cover-
dell ESA.
(6)For Form 5498, Education IRA Indicator, Field Position 552, was changed to Coverdell ESA Indicator.
e. Programming Changes—End of File“F”Record
(1)Total Number of Payees was added to Field Positions 50–57.
.03 Editorial Changes
a.In an effort to eliminate redundancy and improve clarity and organization, the Publication 1220 has undergone a major
rewrite. Parts and Sections of the publication have been moved, added, deleted and/or rearranged. New information or
additions to the publication have been italicized. The title of the publication was changed to Specifications for Filing Forms
1098, 1099, 5498 and W–2G Electronically or Magnetically. Actual programming changes are minor and are listed above.
b.The Information Reporting Program (IRP) Call Site was reorganized and is now the IRP Customer Service Section. The
IRP Customer Service Section continues to assist filers via a toll-free number and email with information return issues. See
Part A, Sec. 3.09.
c.A First Time Filers Quick Reference Guide was added to the inside cover of the publication.
d.Bullets were added to the beginning of Part A, Sec. 11, Corrected Returns to emphasize important points. A record layout
was added illustrating both the two step and one step correction process.
e.Bullets were added to the beginning of Part A, Sec. 13, Combined Federal/State Filing Program to emphasize important
points. A record layout was added to illustrate a file with Combined Federal/State Filing.
f.A 1099–R Distribution Code Chart which shows acceptable combinations of distribution codes was added to Part D, Sec. 6
(16).
g.Part A, Sec. 10, Replacement Media is new.
h.Part A, Sec. 14, Penalties Associated With Information Returns is new.
i.Part A, Sec. 16, Major Problems Encountered was revised.
j.Part A, Sec. 17, Definition of Terms was deleted.
k.Extension and waiver information is in Part E.
l.Beginning in calendar year 2004 for Tax Year 2003, IRS/MCC will no longer accept 8mm, 4mm, and Quarter Inch Car-
tridges (QIC).
Sec. 3. Where To File and How to Contact the IRS, Martinsburg Computing Center
.01All information returns filed electronically or magnetically are processed at IRS/MCC. Files containing information returns
and requests for IRS electronic and magnetic media filing information should be sent to the following address:
IRS-Martinsburg Computing Center
Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
.02 Allrequests for an extension of time to file information returns with IRS/MCC, or to the recipients and requests for undue
hardship waivers filed on Form 8508 should be sent to the following address:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
June 24, 200212102002–25 I.R.B.

.03The telephone numbers for magnetic media inquiries or electronic submissions are:
✆
CUSTOMER SERVICE SECTION
TOLL-FREE 1–866–455–7438oremail atmccirp@irs.gov
304–267–3367—TDD
(Telecommunication Device for the Deaf)
304–264–5602—Fax Machine
Electronic Filing—FIRE system
304–262–2400
TO OBTAIN FORMS:
1–800–TAX-FORM (1–800–829–3676)
www.irs.gov—IRS Web Site access to forms (See Note)
☛Note: Because the IRS processes paper forms by machine (optical character recognition equipment), you cannot file the
IRS Form 1096 or Copy A of Forms 1098, 1099, 5498 or W–2G printed from the IRS Web Site.
.04The2002 General Instructions for Forms 1098, 1099, 5498, and W–2Gand the individual forms instructions have been
included in the Publication 1220 for your convenience. The Form 1096 is used only to transmit Copy A ofpaperForms 1099,
1098, 5498, and W–2G. If filing paper returns, follow the mailing instructions on Form 1096 and submit the paper returns to the
appropriate IRS Service Center.
.05Make requests for paper Forms 1096, 1098, 1099, 5498, and W–2G, and publications related to electronic/magnetic filing
by calling the IRS toll-free number1–800–TAX-FORM (1–800–829–3676) or on the IRS Web Site at www.irs.gov.
.06Questions pertaining to magnetic media filing of Forms W–2mustbe directed to the Social Security Administration (SSA).
Filers can call 1–800–SSA–6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.
.07Payersshould notcontact IRS/MCC if they have received a penalty notice and need additional information or are request-
ing an abatement of the penalty. A penalty notice contains an IRS representative’s name and/or phone number for contact purposes;
or the payer may be instructed to respond in writing to the address provided. IRS/MCC doesnotissue penalty notices and does
nothave the authority to abate penalties. For penalty information, refer to the Penalty section of the2002 General Instructions for
Forms 1099, 1098, 5498, and W–2G.
.08A taxpayer or authorized representative may request a copy of a tax return, including Form W–2 filed with a return, by sub-
mitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling1–800–TAX-FORM
(1–800–829–3676). For any questions regarding this form, call 1–800–829–1040.
.09The Information Returns Program Customer Service Section (IRP/CSS), located at IRS/MCC, answers electronic/magnetic
media, paper filing, and tax law questions from the payer community relating to the filing of business information returns (Forms
1096, 1098, 1099, 5498, 8027, W–2G, and W–4). IRP/CSS also answers questions relating to the electronic/magnetic media filing
of Forms 1042–S and to the tax law criteria and paper filing instructions for Forms W–2 and W–3. Inquiries dealing with backup
withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers are also addressed by
IRP/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m.
to 4:30 p.m. Eastern time, by calling toll-free1–866–455–7438or via email atmccirp@irs.gov. The Telecommunications Device
for the Deaf(TDD)toll number is304–267–3367. Call as soon as questions arise to avoid the busy filing seasons at the end of
January and February. Recipients of information returns (payees) should continue to contact 1–800–829–1040 with any questions
on how to report the information returns data on their tax returns.
.10Form 4419, Application for Filing Information Returns Electroncially/Magnetically, Form 8809, Request for Extension of
Time to File Information Returns, and Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media may
be faxed to IRS/MCC at the number shown above in .03. Form 4804, Transmittal of Information Returns Filed Magnetically must
always be included with media shipments.
Sec. 4. Filing Requirements
.01The regulations under section 6011(e)(2)(A) of the Internal Revenue Code provide that any person, including a corporation,
partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns
electronically/magnetically.The 250* or more requirement applies separately for each type of return and separately to each
type of corrected return.
*Even though filers may submit up to 249 information returns on paper, IRS encourages filers to transmit those infor-
mation returns electronically or magnetically.
2002–25 I.R.B.1211June 24, 2002

.02All filing requirements that follow apply individually to each reporting entity as defined by its separate taxpayer identifica-
tion number (TIN), social security number (SSN), employer identification number (EIN), individual taxpayer identification number
(ITIN) or adoption taxpayer identification number (ATIN). For example, if a corporation with several branches or locations uses
the same EIN, the corporation must aggregate the total volume of returns to be filed for that EIN and apply the filing requirements
to each type of return accordingly.
.03Payers who are required to submit their information returns on magnetic media may choose to submit their documents by
electronic filing. Payers who submit their information returns electronically by March 31,2003, are considered to have satisfied the
magnetic media filing requirements.
.04IRS/MCC has one method for filing information returns electronically; see Part B.
.05The following requirements apply separately to both originals and corrections filed electronically/magnetically:
1098
1098–E*
1098–T*
1099–A
1099–B
1099–C
1099–DIV
1099–G
1099–INT
1099–LT C
1099–MISC
1099–MSA
1099–OID
1099–PAT R
1099–Q
1099–R
1099–S
5498
5498–MSA
W–2G
250 or more of anyof these forms require magnetic media filing with IRS. Filing electronically will also
meet this requirement. These are stand alone documents and are not to be aggregated for purposes of deter-
mining the 250 threshold. For example, if you must file 100 Forms 1099–B and 300 Forms 1099–INT,
Forms 1099–B need not to be filed electronically or magnetically since they do not meet the threshold of
250. However, Forms 1099–INT must be filed electronically or magnetically since they meet the threshold
of 250.
*For Tax Year2002, Forms 1098–E and 1098–T may be reported on paper regardless of the 250 threshold.
.06The above requirements do not apply if the payer establishes hardship (see Part E, Sec. 5).
Sec. 5. Vendor List
.01IRS/MCC prepares a list of vendors who support electronic or magnetic media filing. The Vendor List (Pub. 1582) contains
the names of service bureaus that will produce files via electronic filing or on the prescribed types of magnetic media. It also con-
tains the names of vendors who provide software packages for payers who wish to produce electronic files or magnetic media on
their own computer systems. This list is compiled as a courtesy and in no way implies IRS/MCC approval or endorsement.
.02If filers meeting the filing requirements engage a service bureau to prepare media on their behalf, the filers should be careful
not to report duplicate data, which may cause penalty notices to be generated.
.03The Vendor List, Publication 1582, may be updated in print every other year. The most recently printed copy will be avail-
able by contacting IRS/MCC at ourtoll-free number 1–866–455–7438or by letter (see Part A, Sec. 3). The Vendor List is also
available on the IRS Web Site at www.irs.gov.
.04A vendor, who offers a software package, or has the capability to electronically file information returns, or has the ability
to produce magnetic media for customers, and who would like to be included on the list must submit a letter or email to IRS/MCC.
The request should include:
(a)Company name
(b)Address (include city, state, and ZIP code)
(c)Telephone number (include area code)
(d)Contact person
(e)Type(s) of service provided (e.g., service bureau and/or software)
(f)Type(s) of media offered (e.g., tape cartridge, 3½-inch diskette, or electronic filing)
(g)Type(s) of return(s)
June 24, 200212122002–25 I.R.B.

Sec. 6. Form 4419, Application for Filing Information Returns Electronically/Magnetically
.01Transmitters are required to submit Form 4419, Application for Filing Information Returns Electronically/Magnetically, to
request authorization to file information returns with IRS/MCC. A single Form 4419 should be filed no matter how many types of
returns the transmitter will be submitting electronically/magnetically. For example, if a transmitter plans to file Forms 1099–INT,
one Form 4419 should be submitted. If, at a later date, another type of form (Forms 1098, 1099, 5498 and W–2G) is to be filed,
the transmitter does not need to submit a new Form 4419.
☛Note:EXCEPTIONS—An additional Form 4419 is required for filing each of the following types of returns: Form
1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Form 8027, Employer’s Annual Information Return of
Tip Income and Allocated Tips, and Form W–4, Employee’s Withholding Allowance Certificate. See back of Form 4419 for
detailed instructions.
.02Tape cartridge, diskette, and electronically filed returns may not be submitted to IRS/MCC until the application has been
approved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in the Publication 1220 for the
filer’s use. This form may be photocopied. Additional forms may be obtained by calling1–800–TAX-FORM (1–800–829–3676).
The form is also available on the IRS Web Site atwww.irs.gov.
.03Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and included in an approval
letter. The TCCmustbe coded in the Transmitter“T”Record. IRS/MCC uses the TCC to identify payer/transmitters and to track
their files through the processing system. The same TCC can be used regardless of the method of filing. For example, a payer may
send their production data on a tape cartridge and then later file a correction file electronically. The same TCC can be used for each
filing.
.04IRS/MCC encourages transmitters who file for multiple payers to submit one application and to use the assigned TCC for
all payers. While not encouraged, multiple TCCs can be issued to payers with multiple TINs. If a transmitter uses more than one
TCC to file, each TCC must be reported in separate transmissions if filing electronically or on separate media if filing magneti-
cally.
.05If a payer’s files are prepared by a service bureau, the payer may not need to submit an application to obtain a TCC. Some
service bureaus will produce files, code their own TCC in the file, and send it to IRS/MCC for the payer. Other service bureaus
will prepare the file and return the file to the payer for submission to IRS/MCC. These service bureaus may require the payer to
obtain a TCC, which is coded in the Transmitter“T”Record. Payers should contact their service bureaus for further information.
.06Form 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/MCC at least 30 days before
the due date of the return(s) for current year processing. This will allow IRS/MCC the minimum amount of time necessary to pro-
cess and respond to applications. In the event that computer equipment or software is not compatible with IRS/MCC, a waiver may
be requested to file returns on paper documents.
.07Once a transmitter is approved to file electronically/magnetically, it is not necessary to reapplyunless:
(a)The payer has discontinued filing electronically or magnetically for two consecutive years; the payer’s TCC may have
been reassigned by IRS/MCC. Payers who are aware the TCC assigned will no longer be used are requested to notify
IRS/MCC so these numbers may be reassigned;or
(b)The payer’s files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the payer
has computer equipment compatible with that of IRS/MCC and wishes to prepare his or her own files. The payer must
request a TCC by filing Form 4419.
.08In accordance with Regulations section 1.6041–7(b), payments by separate departments of a health care carrier to providers
of medical and health care services may be reported on separate returns filed electronically or magnetically. In this case, the head-
quarters will be considered the transmitter, and the individual departments of the company filing reports will be considered payers.
A single Form 4419 covering all departments filing electronically/magnetically should be submitted. One TCC may be used for all
departments.
.09Annually, a Publication 1220 containing the current Revenue Procedure, forms, and instructions will be sent to the attention
of the contact person indicated on Form 4419. Additional copies can be obtained by downloading from the IRS Web Site at
www.irs.govor by calling 1–800–829–3676.
.10Ifanyof the information (name, TIN or address) on the Form 4419 changes, please notify IRS/MCC in writing so the IRS/
MCC database can be updated. You may use our email address (See Sec. 3,.03) for basic name and address changes. IRS/MCC
does not recommend sending TIN information via email. A change in the method by which information returns are submitted is not
information which needs to be updated (e.g., diskette to electronic). The transmitter should include the TCC in all correspondence.
.11Approval to file does not imply endorsement by IRS/MCC of any computer software or of the quality of tax preparation
services provided by a service bureau or software vendor.
2002–25 I.R.B.1213June 24, 2002

Sec. 7. Test Files
.01IRS/MCC encourages first time electronic or magnetic media filers to submit a test, however, test files arerequiredfor fil-
ers wishing to participate in the Combined Federal/State Filing Program. See Part A, Sec. 13, for further information on the Com-
bined Federal/State Filing Program.
.02The test filemustconsist of a sample of each type of record:
(a)Transmitter“T”Record (all fields marked required must include transmitter information)
(b)Payer“A”Record (must not be fictitious data)
(c)Multiple Payee“B”Records (at least 11“B”Records per each“A”Record)
(d)End of Payer“C”Record
(e)State Totals“K”Record, if participating in the Combined Federal/State Filing Program
(f)End of Transmission“F”Record
(See Part D for record formats.)
.03Use the Test Indicator“T”in Field Position 28 of the“T”Record to show this is a test file.
.04IRS/MCC will check the file to ensure it meets the specifications of this Revenue Procedure. For current filers, sending a
test file will provide the opportunity to ensure their software reflects any programming changes.
.05Electronic tests may be submittedNovember 1, 2002, through February 15, 2003. See Part B, Sec. 4.03, for information on
electronic test results.
.06Tests submitted on magnetic media should be sent to IRS/MCC betweenNovember 1, 2002 and December 16, 2002. Tests
must be received at MCC by December 16 in order to be processed. Magnetic media filers may begin submitting test cartridges
and diskettes after October 1; however, the data will not be processed until on or after November 1. For tests filed on tape car-
tridge, 8mm, 4mm, quarter-inch cartridge, and 3½-inch diskette, the transmitter must include the signed Form 4804 in the same
package with the corresponding magnetic media. Mark the“TEST”box in Block 1 on the form. Also, mark“TEST”on the exter-
nal media label.
.07IRS/MCC will send a letter of acknowledgment to indicate the magnetic media test results. Unacceptable magnetic media
test files will receive a letter and/or documentation identifying the errors. Resubmission of magnetic media test files must be
received by IRS/MCC no later thanDecember 16, 2002.
Sec. 8. Filing of Information Returns Magnetically and Retention Requirements
.01Form 4804, Transmittal of Information Returns Reported Magnetically, or a computer-generated substitute, must accompany
allmagnetic media shipments except for replacements when a 4804 is not always necessary (See Part A, Sec. 10).
.02IRS/MCC allows for the use of computer-generated substitutes for Form 4804. The substitutes must contain all information
requested on the original forms including the affidavit and signature line. Photocopies are acceptable but an original signature is
required. When using computer-generated forms, be sure to mark very clearly, which tax year is being reported. This will eliminate
a telephone communication from IRS/MCC to question the tax year.
.03Form 4804 may be signed by the payer or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter
referred to as agent) on behalf of the payer. Failure to sign the affidavit on Form 4804 may delay processing or could result in the
files being unprocessed. An agent may sign the Form 4804 if the agent has the authority to sign the affidavit under an agency
agreement (either oral, written, or implied) that is valid under state law and adds the caption“FOR: (name of payer).”
.04Although an authorized agent may sign the affidavit, the payer is responsible for the accuracy of the Form 4804 and the
returns filed. The payer will be liable for penalties for failure to comply with filing requirements.
.05Multiple types of media may be submitted in a shipment. However, submit a separate Form 4804 for each type of media.
.06Current and prior year data may be submitted in the same shipment; however, each tax year must be on separate media, and
a separate Form 4804 must be prepared to clearly indicate each tax year.
.07Filers who have prepared their information returns in advance of the due date are encouraged to submit this information to
IRS/MCC no earlier than January 1 of the year the return is due.
.08 Do not report duplicate information. If a filer submits returns electronically/magnetically, identical paper documents
must not be filed. This may result in erroneous penalty notices.
.09A self-adhesive external media label, created by the filer, must be affixed to each piece of magnetic media. For instructions
on how to prepare an external media label, refer to Notice 210 in the forms section of this publication. If diskettes are used, be
certain that only MS-DOS compatible operating systems were used to prepare the diskettes.Non MS-DOS diskettes are no longer
acceptable at IRS/MCC.
.10When submitting files include the following:
(a)AsignedForm 4804
(b)External media label (created by filer) affixed to magnetic media
(c)IRB Box
oflabeled on outside of each package
June 24, 200212142002–25 I.R.B.

.11IRS/MCC will not return media after successful processing. Therefore, if the transmitter wants proof that IRS/MCC received
a shipment, the transmitter should select a service with tracking capabilities or one that will provide proof of delivery. Do not use
special shipping containers for mailing media to IRS/MCC. Shipping containers will not be returned.
.12IRS/MCC will not pay for or accept“Cash-on-Delivery”or“Charge to IRS”shipments of tax information that an individual
or organization is legally required to submit.
.13 Payers should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for
at least 3 years from the reporting due date, with the exception of Form 1099–C. A financial entity must retain a copy of Form
1099–C, Cancellation of Debt, or have the ability to reconstruct the data required to be included on the return, for at least 4 years
from the date such return is required to be filed. Whenever backup withholding is imposed, a 4-year retention is required.
Sec. 9. Due Dates
.01The due dates for filing paper returns with IRS also apply to magnetic media. Filing of information returns is on a calendar
year basis, except for Forms 5498 and 5498–MSA, which are used to report amounts contributed during or after the calendar year
(but not later than April 15). The following due dates will apply to Tax Year2002:
Due Dates
Electronic FilingMagnetic Filing (See Note)
Forms 1098, 1099, and W–2GForms 1098, 1099, and W–2G
Recipient Copy—January 31, 2003Recipient Copy—January 31, 2003
IRS Copy --- March 31, 2003IRS Copy --- February 28, 2003
Electronic/Magnetic Filing
Forms 5498 and 5498–MSA
Participant Copy—June 2, 2003*
IRS Copy --- June 2, 2003
* Participants’copy of Form 5498 for Coverdell ESA and all other Forms
5498 to furnish fair market value information—January 31, 2003
.02If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished
on the next day that is not a Saturday, Sunday or legal holiday.
.03Magnetic media returns postmarked by the United States Postal Service (USPS) on or before February 28, 2003, and deliv-
ered by United States mail to the IRS/MCC after the due date, are treated as timely under the“timely mailing as timely filing”rule.
Refer to the 2002 General Instructions for Forms 1099, 1098, 5498, and W–2G, When to File, located in the back of this publica-
tion for more detailed information. Notice 97–26 1997–1 C.B. 413, provides rules for determining the date that is treated as the
postmark date. For items delivered by a non-designated PDS, the actual date of receipt by IRS/MCC will be used as the filing date.
For items delivered by a designated PDS, but through a type of service not designated in Notice 99–41, the actual date of receipt
by IRS/MCC will be used as the filing date. The timely mailing rule also applies to furnishing statements to recipients and partici-
pants.
☛Note: Due to security regulations at MCC, the Internal Revenue police officers will only accept media from PDSs or
couriers from 7:00 a.m. to 5:00 p.m., Monday through Friday.
.04Use this Revenue Procedure to prepare information returns filed electronically or magnetically beginningJanuary 1, 2003,
and received by IRS/MCC no later thanDecember 10, 2003.
Sec. 10. Replacement Media
2002–25 I.R.B.1215June 24, 2002

.01A replacement is an information return file sent by the filerat the request of IRS/MCCbecause of errors encountered while
processing the filer’s original file or correction file. After the necessary changes have been made, the entire file must be returned
for processing along with the Media Tracking Slip (Form 9267) which was included in the correspondence from IRS/MCC. (See
Note.)
☛Note: Filers should never send anything to IRS/MCC marked“Replacement”unless IRS/MCC has requested a
replacement file in writing or via the FIRE System.
.02Magnetic Media filers will receive a Media Tracking Slip (Form 9267), listing, and letter detailing the reason(s) their media
could not be processed. It is imperative that filers maintain backup copies and/or recreate capabilities for their information return
files. Open all correspondence from IRS/MCC immediately.
.03When possible, sample records identifying errors encountered will be provided with the returned information. It is the
responsibility of the transmitter to check the entire file for similar errors.
.04Before sending replacement media make certain the following items are in place:
(a)Make the required changes noted in the enclosed correspondence and check entire file for other errors.
(b)Code Transmitter“T”record, in positions 21–22 for replacement. See Part D, Sec. 3.
(c)Code Payer“A”record in position 49 with“1”for replacement file. See Part D, Sec. 4.
(d)Enclose the Form 9267, Media Tracking Slip, with your replacement media.
(e)Label your Media“Replacement Data”and indicate the appropriate Tax Year.
(f)Complete a new Form 4804if any of your information has changed.
.05Replacement files must be corrected and returned to IRS/MCC within 45 days from the date of the letter. Refer to Part B,
Sec. 5 .05, for procedures for files submitted electronically. A penalty for failure to return a replacement file by the due date will
be assessed if the files are not corrected and returned within the 45 daysor if filers are notified by IRS/MCC of the need for a
replacement file more than two times. A penalty for intentional disregard of filing requirements will be assessed if a replacement
file is not received. (For penalty information, refer to the Penalty section of the 2002 General Instructions for Forms 1099, 1098,
5498, and W–2G.)
Sec. 11. Corrected Returns
•Acorrectionis an information return submitted by the transmitter to correct an information return that was previously sub-
mitted to and processed by IRS/MCC, but contained erroneous information.
•While we encourage you to file your corrections electronically/magnetically, you may file up to 249 paper corrections even
though your originals were filed electronically or magnetically.
•DO NOT SEND YOUR ENTIRE FILE AGAIN. Only send the information returns in need of correction.
•Information returns omitted from the original filemust notbe coded as corrections. Submit them under a separate Payer“A”
Record as original returns.
•Before creating your correction file, review the following guidelines chart carefully.
.01The magnetic media filing requirement of information returns of 250 or more applies separately to both original and cor-
rected returns.
E
X
A
M
P
L
E
If a payer has 100 Forms 1099–A to be corrected, they can be filed on paper
because they fall under the 250 threshold. However, if the payer has 300 Forms
1099–B to be corrected, they must be filed electronically or magnetically because
they meet the 250 threshold. If for some reason a payer cannot file the 300 correc-
tions electronically or magnetically, to avoid penalties, a request for a waiver must
be submitted before filing on paper. If a waiver is approved for original documents,
any corrections for the same type of return will be covered under this waiver.
.02Corrections should be filedas soon as possible. Corrections filed after August 1 may be subject to the maximum penalty
of $50 per return. Corrections filed by August 1 may be subject to a lesser penalty. (For information on penalties, refer to the Pen-
alty Section of the2002 General Instructions for Forms 1099, 1098, 5498, and W–2G.) However, if payers discover errors after
August 1, they should file corrections, as prompt correction is a factor considered in determining whether the intentional disregard
penalty should be assessed or whether a waiver of the penalty for reasonable cause may be granted. All fields must be completed
with the correct information, not just the data fields needing correction. Submit corrections only for the returns filed in error, not
the entire file. Furnish corrected statements to recipients as soon as possible.
☛Note: Do NOT resubmit your entire file as corrections. This will result in duplicate filing and erroneous notices may
June 24, 200212162002–25 I.R.B.

be sent to payees. Submit only those returns which need to be corrected.
.03There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error.
If the original return was filed as an aggregate, the filers must consider this in filing corrected returns.
.04Corrected returns may be included on the same media as original returns; however, separate“A”Records are required. Cor-
rected returns must be identified on the Form 4804 and the external media label by indicating“Correction.”If filers discover that
certain information returns were omitted on their original file, they must not code these documents as corrections. The file must be
coded and submitted as originals.
.05If a payer discovers errors for prior years that affect a large number of payees, in addition to sending IRS the corrected
returns and notifying the payees, a letter containing the following information should be sent to IRS/MCC:
(a)Name and address of payer
(b)Type of error (please explain clearly)
(c)Tax year
(d)Payer TIN
(e)TCC
(f)Type of Return
(g)Number of Payees
(h)Filing method, paper, electronic, or magnetic media
This information will be forwarded to the appropriate office in an attempt to prevent erroneous notices from being sent to the
payees. The corrections must be submitted on actual information return documents or filed electronically/magnetically. Form 4804
must be submitted with corrected files submitted magnetically. If filing magnetically, provide the correct tax year in Block 2 of the
Form 4804 and on the external media label. The Form 4804 is not required for electronic filing through the FIRE System.
.06Prior year data, original and corrected,mustbe filed according to the requirements of this Revenue Procedure. If submitting
prior year corrections, use the record format for the current year and submit on separate media. However, use the actual year des-
ignation of the correction in Field Positions 2–5ofthe“T”,“A”, and“B”Records. If filing electronically, a separate transmission
must be made for each tax year.
.07In general, filers should submit corrections for returns filed within the last 3 calendar years (4 years if the payment is a
reportable payment subject to backup withholding under section 3406 of the Code and also for Form 1099–C, Cancellation of
Debt).
.08All paper returns, whether original or corrected, must be filed with the appropriate service center.
.09The“B”Record provides a 20-position field for the Payer’s Account Number for the Payee. This number will help identify
the appropriate incorrect return if more than one return is filed for a particular payee.Do not enter a TIN in this field. A payer’s
account number for the payee may be a checking account number, savings account number, serial number, or any other number
assigned to the payee by the payer that will distinguish the specific account. This number should appear on the initial return and
on the corrected return in order to identify and process the correction properly.
.10The record sequence for filing corrections is the same as for original returns.
.11Review the chart that follows. Errors normally fall under one of the two categories listed. Next to each type of error made
is a list of instructions on how to file the corrected return.
Guidelines for Filing Corrected Returns Electronically/Magnetically
Error Made on the Original ReturnHow To File the Corrected Return
☛Note: References to Form 4804 apply to magnetically filed media only. Form 4804 is not required for files submit-
ted electronically through the FIRE System.
Two (2) separate transactions are required to make the following corrections properly. Follow the directions for both
Transactions 1 and 2. (See Note 1.)
1.Original return was filed with one or more of the follow-
ing errors:
Transaction 1:Identify incorrect returns.
(a)No payee TIN (SSN, ITIN, ATIN or EIN)
(b)Incorrect payee TIN
(c)Incorrect payee name
(d)Wrong type of indicator
A.Prepare a new Form 4804 that includes information related to
this new file.
B.Mark“Correction”in Block 1 of Form 4804.
C.Prepare a new file. The first record on the file will be the
Transmitter“T”Record.
2002–25 I.R.B.1217June 24, 2002

Guidelines for Filing Corrected Returns Electronically/Magnetically (Continued)
Error Made on the Original ReturnHow To File the Corrected Return
☛Note: References to Form 4804 apply to magnetically filed media only. Form 4804 is not required for files submit-
ted electronically through the FIRE System.
D.Make a separate“A”Record for each type of return and each
payer being reported. The information in the“A”Record will
beexactlythe same as it was in the original submission with
one exception; remove the“1”from Field Position 48, and set
the Correction File Indicator (Field Position 50) to“1”.
E.The Payee“B”Records must containexactly the sameinfor-
mation as submitted previously,except, insert a Corrected
Return Indicator Code of“G”in Field Position 6 of the“B”
Records, and enter“0”(zeros) in all payment amounts.
F.Corrected returns submitted to IRS/MCC using“G”coded“B”
Records may be on the same file as those returns submitted
with a“C”code;however, separate“A”Records are
required.
G.Prepare a separate“C”Record for each type of return and each
payer being reported.
H.Continue with Transaction 2 to complete the correction.
Transaction 2: Report the correct information.
A.Make a separate“A”Record for each type of return and each
payer being reported. Remove the“1”in Field Position 48 and
set the Correction File Indicator (Field Position 50), to“1”
(one).
B.The Payee“B”Records must show the correct information as
well as a Corrected Return Indicator Code of“C”in Field
Position 6.
C.Corrected returns submitted to IRS/MCC using“C”coded“B”
Records may be on the same file as those returns submitted
with“G”codes;however, separate“A”Records are
required.
D.Prepare a separate“C”Record for each type of return and each
payer being reported.
E.The last record on the file will be the End of Transmission“F”
Record.
G.Indicate“Correction”on the external media label.
☛Note 1: See the2002 General Instructions for Forms 1099, 1098, 5498, and W–2Gfor additional information on regu-
lations affecting corrections and related penalties.
File layouttwostep corrections
Transmitter
“T”
Record
Payer
“A”
Record
“G”
coded
Payee“B”
Record
“G”
coded
Payee“B”
Record
End of
Payer“C”
Record
Payer
“A”
Record
“C”
coded
Payee“B”
Record
“C”
coded
Payee“B”
Record
End of
Payer
“C”
Record
End of
Transmission
“F”Record
One transaction is required to make the following corrections properly (See Note 2).
June 24, 200212182002–25 I.R.B.

Guidelines for Filing Corrected Returns Electronically/Magnetically (Continued)
Error Made on the Original ReturnHow To File the Corrected Return
2.Original return was filed with one or more of the
following errors:
A.Prepare a new Form 4804 that includes information relating to
this new file.
(a)Incorrect payment amount codes in the
Payer“A”Record
B.Mark“Correction”in Block 1 of Form 4804.
(b)Incorrect payment amounts in the Payee“B”
Record
C.Prepare a new file. The first record on the file will be the
Transmitter“T”Record.
(c)Incorrect code in the distribution code field
in the Payee“B”Record
(d)Incorrect payee address
(e)Incorrect Direct sales indicator
D.Make a separate“A”Record for each type of return and each
payer being reported. Information in the“A”Record may be
the same as it was in the original submission. However,
remove the“1”in Field Position 48 and set the Correction File
Indicator (Field Position 50), to“1”(one).
E.The Payee“B”Records must show the correct record informa-
tion as well as a Corrected Return Indicator Code of“G”in
Field Position 6.
F.Corrected returns submitted to IRS/MCC using“G”coded“B”
Records may be on the same file as those returns submitted
without the“G”coded“B”Records; however,separate“A”
Records are required.
G.Prepare a separate“C”Record for each type of return and each
payer being reported.
H.The last record on the file will be the End of Transmission“F”
Record.
I.Indicate“Correction”on the external media label.
File layoutonestep corrections
Transmitter
“T”
Record
Payer
“A”
Record
“G”
coded
Payee“B”
Record
“G”
coded
Payee“B”
Record
End of
Payer“C”
Record
End of
Transmission
“F”
Record
☛Note 2: If a filer is correcting the name and/or TIN in addition to any errors listed in item 2 of the chart, two transac-
tions will be required. If a filer is reporting“G”coded,“C”coded, and/or“Non-coded”(original) returns on the same
media, each category must be reported under separate“A”Records.
2002–25 I.R.B.1219June 24, 2002

Sec. 12. Effect on Paper Returns and Statements to Recipients
.01Electronic/Magnetic reporting of information returns eliminates the need to submit paper documents to the IRS.CAUTION:
Do not send Copy A of the paper forms to IRS/MCC for any forms filed electronically or magnetically. This will result in
duplicate filing; therefore, erroneous notices could be generated.
.02Payers are responsible for providing statements to the payees as outlined in the2002 General Instructions for Forms 1099,
1098, 5498, and W–2G. Refer to those instructions for filing information returns on paper with the IRS and furnishing statements
to recipients.
.03Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the speci-
fications and guidelines in Publication 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099,
5498, and W–2G.
Sec. 13. Combined Federal/State Filing Program
•Through the Combined Federal/State Filing (CF/SF) Program, IRS/MCC will forward certain original and corrected informa-
tion returns filed electronically or magnetically to participating states for approved filers.
•For approval, the filer must submit a test file coded for this program. See Part A, Sec. 7, Test Files.
•For magnetic media test files, attach a letter to the Form 4804 requesting to participate in the CF/SF Program. The Form 4804
or letter is not required for tests sent electronically.
•Approved filers are sent a Form 6847, Consent for Internal Revenue Service to Release Tax Information, which must be com-
pleted and returned to IRS/MCC. A separate form is required for each payer.
.01The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for the taxpayer.
IRS/MCC will forward this information to participating states free of charge for approved filers. Separate reporting to those states
is not necessary. The following information returns may be filed under the Combined Federal/State Filing Program:
Form 1099–DIV- - - Dividends and Distributions
Form 1099–G-----Certain Government Payments
Form 1099–INT----Interest Income
Form 1099–MISC- - Miscellaneous Income
Form 1099–OID- - - Original Issue Discount
Form 1099–PATR- - Taxable Distributions Received From Coop-
eratives
Form 1099–R-----Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
Form 5498------- IRAandCoverdell ESA Contribution Infor-
mation
.02To request approval to participate, a magnetic media test file coded for this programmustbe submitted to IRS/MCC between
November l, 2002, and December 16, 2002. Electronic test files coded for this program must be submitted betweenNovember 1,
2002, and February 15, 2003.
.03Attach a letter to the Form 4804 submitted with the test file to indicate a desire to participate in the Combined Federal/State
Filing Program. Test files sent electronically do not require the Form 4804 or letter. If the test file is coded for the Combined
Federal/State Filing Program and is acceptable, an approval letter and Form 6847 will be sent to the filer.
.04A test file is only required for the first year. Each record, both in the test and the actual data file, must conform to this Rev-
enue Procedure.
.05If the test file is acceptable, IRS/MCC will send the filer an approval letter, and a Form 6847, Consent for Internal Revenue
Service to Release Tax Information, which the payermustcomplete, sign, and return to IRS/MCC before any tax information can
be released to the state. Filers must write their TCC on Form 6847.
.06If the test file is not acceptable, IRS/MCC will send magnetic media filers a letter indicating the problems. Electronic filers
must dial back within two days to the FIRE System to check the acceptability of their test file. The new test file must be received
by IRS/MCC no later than December 16, 2002 for magnetic media, or February 15, 2003 for an electronically filed test.
.07A separate Form 6847 isrequiredfor each payer. A transmitter may not combine payers on one Form 6847 even if acting
as Attorney-in-Fact for several payers. Form 6847 may be computer-generated as long as it includes all information that is on the
June 24, 200212202002–25 I.R.B.

original form or it may be photocopied. If the Form 6847 is signed by an Attorney-in-Fact, the written consent from the payer must
clearly indicate that the Attorney-in-Fact is empowered to authorize release of the information.
.08Only code the records for participating states and for those payers who have submitted Form 6847.
.09Some participating states require separate notification that the payer is filing in this manner. Since IRS/MCC acts as a for-
warding agent only, it is the payer’s responsibility to contact the appropriate states for further information.
.10All corrections properly coded for the Combined Federal/State Filing Program will be forwarded to the participating states.
.11Participating states and corresponding valid state codes are listed inTable 1of this section. The appropriate state codemust
be entered for those documents that meet the state filing requirements;do not use state abbreviations.
.12Each state’s filing requirements are subject to change by the state. It is the payer’s responsibility to contact the participating
states to verify their criteria.
.13Upon submission of the actual files, the transmitter must be sure of the following:
(a)All records must be coded exactly as required by this Revenue Procedure.
(b)A State Totals“K”Record(s) for each state being reportedmustfollow the“C”Record.
(c)Payment amount totals and the valid participating state code must be included in the State Totals“K”Record(s).
(d)The last“K”Recordmust befollowed by an“A”Record or an End of Transmission“F”Record (if this is the last
record of the entire file).
Table 1. Participating States and Their Codes
StateCodeStateCodeStateCode
Alabama01Idaho16Missouri29
Arizona04Indiana18Montana30
Arkansas05Iowa19Nebraska31
California06Kansas20New Jersey34
Colorado07Louisiana22New Mexico35
Connecticut08Maine23North Carolina37
Delaware10Maryland24North Dakota38
District of Columbia11Massachusetts25South Carolina45
Georgia13Minnesota27Virginia51
Hawaii15Mississippi28Wisconsin55
Sample File Layout for Combined Federal/State Filer
Transmitter“T”
Record
Payer“A”
Record coded
with 1 in
position 26
Payee“B”
Record with
state code 15
in position
747–748
Payee“B”
Record with
state code 06
in position
747–748
Payee“B”
Record no
state code
End of Payer
“C”Record
State Totals“K”Record
for“B”records coded 15.
“K”record coded 15 in
positions 747–748.
State Totals“K”Record
for“B”records coded 06.
“K”record coded 06 in
positions 747–748.
End of Transmission“F”
Record
Sec. 14. Penalties Associated With Information Returns
.01The following penalties generally apply to the person required to file information returns. The penalties apply to electronic/
magnetic media filers as well as to paper filers.
.02 Failure To File Correct Information Returns by the Due Date (Section 6721).If you fail to file a correct information return
by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to file
timely, you fail to include all information required to be shown on a return, or you include incorrect information on a return. The
penalty also applies if you file on paper when you were required to file on magnetic media, you report an incorrect TIN or fail to
report a TIN, or you fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the correct information return. The penalty is:
•$15per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 9 .01); maximum
penalty $75,000 per year ($25,000 for small businesses).
2002–25 I.R.B.1221June 24, 2002

•$30per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty
$150,000 per year ($50,000 for small businesses).
•$50per information return if you file after August 1 or you do not file required information returns; maximum penalty
$250,000 per year ($100,000 for small businesses).
.03A late filing penalty may be assessed for a replacement file which is not returned by the required date. Files which require
replacement more than two times will also be subject to penalty. See Part A, Sec. 10, for more information on replacement files.
.04 Intentional disregard of filing requirements.If any failure to file a correct information return is due to intentional disre-
gard of the filing or correct information requirements, the penalty is at least $100 per information return with no maximum penalty.
.05 Failure To Furnish Correct Payee Statements (Section 6722).For information regarding penalties which may apply to fail-
ure to furnish correct payee statements, see General Instructions for Forms 1099, 1098, 5498, and W–2G.
Sec. 15. State Abbreviations
.01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields.
This table provides state and territory abbreviations only, and does not represent those states participating in the Combined Federal/
State Filing Program.
StateCodeStateCodeStateCode
AlabamaALKentuckyKYNorthern Mariana IslandsMP
AlaskaAKLouisianaLAOhioOH
American SamoaASMaineMEOklahomaOK
ArizonaAZMarshall IslandsMHOregonOR
ArkansasARMarylandMDPennsylvaniaPA
CaliforniaCAMassachusettsMAPuerto RicoPR
ColoradoCOMichiganMIRhode IslandRI
ConnecticutCTMinnesotaMNSouth CarolinaSC
DelawareDEMississippiMSSouth DakotaSD
District of ColumbiaDCMissouriMOTennesseeTN
Federated States of MicronesiaFMMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
GeorgiaGANevadaNVVermontVT
GuamGUNew HampshireNHVirginiaVA
HawaiiHINew JerseyNJ(U.S.) Virgin IslandsVI
IdahoIDNew MexicoNMWashingtonWA
IllinoisILNew YorkNYWest VirginiaWV
IndianaINNorth CarolinaNCWisconsinWI
IowaIANorth DakotaNDWyomingWY
KansasKS
.02Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the“B”Record. This also includes American
Samoa, Federated States of Micronesia, Guam, Marshall Islands, Northern Mariana Islands, Puerto Rico, and the U.S. Virgin
Islands.
.03For foreign country addresses, filers may use a 51 position free format which should include city, province or state, postal
code, and name of country in this order. This is allowable only if a“1”(one) appears in the Foreign Country Indicator, Field Posi-
tion 247, of the“B”Record.
.04When reporting APO/FPO addresses use the following format:
EXAMPLE:
Payee NamePVT Willard J. Doe
Mailing AddressCompany F, PSC Box 100
167 Infantry REGT
Payee CityAPO (or FPO)
Payee StateAE, AA, or AP*
Payee ZIP Code098010100
June 24, 200212222002–25 I.R.B.

*AE is the designation for ZIPs beginning with 090–098, AA for ZIP 340, and AP for ZIPs 962–966.
Sec. 16. Major Problems Encountered
IRS/MCC encourages filers to verify the format and content of each type of record to ensure the accuracy of the data. This may
eliminate the need for IRS/MCC to request replacement files. This may be important for those payers who have either had their
files prepared by a service bureau or who have purchased preprogrammed software packages.
Filers who engage a service bureau to prepare media on their behalf should be careful not to report duplicate data which
may generate penalty notices.
The Major Problems Encountered lists some of the most frequently encountered problems with electronic/magnetic files submit-
ted to IRS/MCC. These problems may result in IRS/MCC requesting replacement files. Some of the problems resulted from not
referring to this publication for instructions.
1. Incorrect Format
•Multiple Files on diskettes—Each diskette must contain onlyONEfile, namedIRSTAX. A file consists of one Transmitter“T”
Record followed by a Payer“A”Record, Payee“B”Records, End of Payer“C”Record, State Totals“K”Record (if applicable
for CF/SF Program), and the End of Transmission“F”Record. A file can contain multiple Payer“A”Records, but, onlyone
Transmitter“T”Record. See Part D, Sec. 10, for file layout diagram.
•Invalid record length—ALLRecords must be 750 Positions in length.
•Prior tax year datamustbe formatted in thecurrenttax year format. Be sure to use thecurrent Revenue Procedure (Publica-
tion 1220)for formatting prior tax year data.
2. Unable to read tape cartridge.
Please review all tape cartridge specifications carefully (See Part C, Sections 1 and 2.)
3. No Form 4804, Transmittal of Information Returns Reported Magnetically
Each shipment of media sent to IRS/MCC must include a signed Form 4804. More than one type of media may be sent in the same
shipment, (i.e., diskette, and tape cartridge) but must have a separate Form 4804 to accompanyeach type of media.
4. Discrepancy Between IRS/MCC Totals and Totals in Payer“C”Records
The“C”Record is a summary record for a type of return for a given payer. IRS compares the total number of payees and payment
amounts in the“B”records with totals in the“C”Records. The two totalsmustagree. DoNOTenter negative amounts except
when reporting Forms 1099–B. Money amounts must be all numeric, right-justified and zero (0) filled.Do Not Use Blanks.
5. The Payment Amount Fields in the“B”Record Do Not Correspond to the Amount Codes in the“A”Record
The Amount Codes used in the“A”recordMUSTcorrespond with the payment amount fields used in the“B”records. The amount
codes must be left-justified, in ascending order with the unused positions blank. For Example: If the“B”records show payment
amounts in payment amount fields 2, 4, and 7, then the“A”record must correspond with 2, 4, and 7 in the amount codes field.
6. Incorrect TIN in Payer“A”Record
The Payer’s TIN reported in positions 12–20 of the“A”record must be nine numeric characters only.(Do Not Enter Hyphen.)
The TIN and the First Payer Name Line provided in the“A”record must correspond.
7. Incorrect Tax Year in the Transmitter“T”Record, Payer“A”Record and the Payee“B”Records
The tax year in the transmitter, payer and payee records should reflect the tax year of the information return being reported. For
prior tax year data, there must be a“P”in position 6 of the Transmitter“T”record. This position must be blank for current tax year
data.
2002–25 I.R.B.1223June 24, 2002

8. Incorrect Reporting of Form W–2 Information to IRS
Form W–2 information is submitted to SSA andnotto IRS/MCC.Any media received at IRS/MCC that contains W–2 infor-
mation will be forwarded to SSA. The filer will be notified of this action by letter. To inquire about filing Form W–2 infor-
mation magnetically/electronically, call 1–800–SSA–6270.
9. Incorrect use of Test Indicator
When sending a test file, position 28 of the Transmitter“T”record must contain a“T”, otherwise blank fill.
10. Incorrect Format for TINs in the Payee“B”Record
TINs entered in position 12–20 of the Payee“B”record must consist of nine numerics only.(Do Not Enter Hyphens.)Incorrect
formatting of TINs may result in a penalty.
Payers/Transmitters who submit data with missing TINs, and have taken the required steps to obtain this information are encour-
aged to attach a letter of explanation to the required Form 4804. This letter, however, will not prevent backup withholding notices
(CP2100 and CP2100A Notices) or proposed penalties (Notice 972CG) for missing or incorrect TINs. For penalty information, refer
to the Penalty section of the2002 General Instructionsfor Forms 1099, 1098, 5498, and W–2G.
11. Distribution Codes for Form 1099–R Reported Incorrectly
For Forms 1099–R, there must be valid Distribution Code(s) in position 545–546 of the Payee“B”record. For valid codes (and
combinations), see Form 1099–R Distribution Code Chart 2002 in Part D. If only one distribution code is required, it must be
entered in position 545 and position 546 must be blank. A blank in position 545 is not acceptable.
12. Incorrect Record Totals Listed on Form 4804
The Combined Total Payee Records listed on the Form 4804 (Block 6) are used in the verification process of information returns.
The figure in this blockmustbe the total number of payee“B”records contained on individual piece of media submitted. A sepa-
rate Form 4804 should be sent for each piece of media that contains a file.
13. Missing Correction Indicator in Payee“B”Record
When a file is submitted as a correction file, there must be a correction indictor,“G”or“C”in position 6 of the Payee“B”record.
See Part A, Sec. 11.
Part B. Electronic Filing Specifications
Sec. 1. General
.01Electronic filing of Forms 1098, 1099, 5498, and W–2G, originals, corrections, and replacements of information returns is
offered as an alternative to magnetic media (tape cartridge or diskette) or paper filing, but is not a requirement. Transmitters filing
electronically will fulfill the magnetic media requirements for those payers who are required to file magnetically. Payers who are
under the filing threshold requirement may also file electronically. If the original file was sent magnetically, but IRS/MCC has
requested a replacement file, the replacement may be transmitted electronically. Also, if the original file was submitted via mag-
netic media, any corrections may be transmitted electronically.
.02All electronic filing of information returns are received at IRS/MCC via the FIRE (Filing Information Returns Electroni-
cally) System. The FIRE System can be accessed via analog and ISDN BRI connections. The system is designed to support the
electronic filing of information returns only. The telephone number for electronic filing is(304–262–2400).
.03The electronic filing of information returns is not affiliated with the Form 1040 electronic filing program. These two pro-
grams are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the
electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist tax-
payers in the filing of Form 1040 and will direct taxpayers, to the Customer Service toll-free number (1–800–829–1040).
.04Files submitted to IRS/MCC electronically must be in standard ASCII code. Do not send magnetic media or paper forms
with the same information as the electronically submitted files. This would create duplicate reporting resulting in penalty notices.
.05The record formats of the“T”,“A”,“B”,“C”,“K”, and“F”records are the same for both electronically and magnetically
filed records. See Part D, Record Format Specifications and Record Layouts.
June 24, 200212242002–25 I.R.B.

Sec. 2. Advantages of Filing Electronically
Some of the advantages of filing electronically are as follows:
(1)Paperless, no Form 4804 requirements.
(2)Results available within 1–2 workdays regarding the acceptability of the data transmitted. It is the filer’s responsibility to
dial back in and check results.
(3)Later due date than magnetic media or paper for electronically filed Forms 1098, 1099, and W–2G (refer to Part A, Sec.
9.01).
(4)Allows more attempts than magnetic media filing to correct bad files within a specific time frame before imposing pen-
alties (refer to Part B, Sec. 5.05).
(5)Better customer service due to on-line availability of transmitter’s files for research purposes.
(6)Extended period to test electronic files: November 1, 2002 to February 15, 2003.
Sec. 3. Electronic Filing Approval Procedure
.01Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned prior to submitting files electronically. (Fil-
ers who currently have a TCC for magnetic media filing will not be assigned a second TCC for electronic filing.) Refer to Part A,
Sec. 6, for information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers assign their own logon name, password and PIN (Personal Identification Number)
and do not need prior or special approval. See Part B, Sec. 6, for more information on the PIN.
.03If a filer is submitting files for more than one TCC, it is not necessary to create a separate logon and password for each
TCC.
.04For all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised.
Passwords are user assigned at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1
numeric. However, if filers forget their password or PIN, calltoll-free 1–866–455–7438for assistance. The FIRE System will
require users to change their passwords on a yearly basis.
Sec. 4. Test Files
.01Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers
to test hardware and software. If filers wish to submit an electronic test file for Tax Year2002(returns to be filed in2003), itmust
be submitted to IRS/MCCno earlier thanNovember 1, 2002, andno later thanFebruary 15, 2003.
.02If a filer encounters problems while transmitting the electronic test file, contact IRS/MCCtoll-free at 1–866–455–7438for
assistance.
.03Filers can verify the status of the transmitted test data by connecting to the FIRE System at304–262–2400. This information
will be available within 1–2 workdays after the transmission is received by IRS/MCC.
.04Form 4804 is not required for test files submitted electronically. See Part B, Sec. 6.
.05 A test file is required from filers who want approval for the Combined Federal/State Filing Program. See Part A, Sec.
13, for further details.
Sec. 5. Electronic Submissions
.01Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be
available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time by callingtoll-free at 1–866–455–7438.
.02 The FIRE System will be down from December 27, 2002, through January 7, 2003.This allows IRS/MCC to update its
system to reflect current year changes.
.03Data compression is encouraged when submitting information returns electronically. WinZip and PKZip are acceptable com-
pression packages. UNIX COMPRESS may be acceptable; however, a test file is recommended to verify compatibility. IRS/MCC
cannot accept self-extracting zip files or compressed files containing multiple files.
The time required to transmit information returns electronically will vary depending on the modem speed and the type of data
compression used, if any.The time required to transmit a file can be reduced by as much as 95 percent by using compres-
sion.
The following are transmission rates achieved in test uploads at MCC using compressed files. The transmission rates will vary
depending on the modem speeds.
2002–25 I.R.B.1225June 24, 2002

Transmission
Speed in bps1000 Records10,000 Records100,000 Records
19.2K34 Sec.6 Min.60 Min.
56K20 Sec.3½Min.33 Min.
128K (ISDN)8 Sec.1 Min.10 Min.
.04Files submitted electronically will be assigned a unique filename by the FIRE System (the users may name files anything
they choose from their end). The filename assigned by the FIRE System will consist of submission type (TEST, ORIG [original],
CORR [correction], and REPL [replacement]), the filer’s TCC and a four digit number sequence. The sequence number will be
incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 44444, the IRS
assigned filename would be ORIG.44444.0001.Record the filename. This information will be needed by MCC to identify the file,
if assistance is required.
.05If a file was submitted timely and is bad, the filer will have up to 60 days from the day the file was transmitted or 4 replace-
ment attempts within that 60 day period, whichever comes first, to transmit an acceptable file. If an acceptable file is not received
within 60 days or within 4 replacement attempts, then the payer could be subject to late filing penalties. This only applies to files
originally sent electronically.
.06The following definitions have been provided to help distinguish between a correction and a replacement:
•Acorrectionis an information return submitted by the transmitter to correct an information return that was previously submitted
to and processed by IRS/MCC, but contained erroneous information.(See Note.)
☛Note: Corrections should only be made to records that have been submitted incorrectly, not the entire file.
•Areplacementis an information return file sent by the filer because FILE STATUS on the FIRE System indicated the original
file was bad. After the necessary changes have been made, the file must be transmitted through the FIRE System. (See Note.)
☛Note: Filers should never transmit anything to IRS/MCC as a“Replacement”file unless FILE STATUS on the FIRE
System indicates the file is bad.
.07The TCC in the Transmitter“T”Record must be the TCC used to transmit the file; otherwise, the file will be considered an
error.
Sec. 6. PIN Requirements
.01The Form 4804 is not required for electronic files. The user will be prompted to create a PIN consisting of 10 numerics
when establishing their initial logon name and password.
.02Filers must provide some on-line information, such as, company name, contact person and telephone number, before estab-
lishing their PIN number.
.03The PIN is required each time a file is sent electronically and is permission to release the file. An authorized agent may
enter their PIN, however, the payer is responsible for the accuracy of the returns. The payer will be liable for penalties for failure
to comply with filing requirements. If you forget your PIN, please calltoll-free 1–866–455–7438for assistance.
.04If the file is good, it is released for mainline processing 10 calendar days from receipt. Contact ustoll-free 1–866–455–7438
within this 10-day period if there is a reason the file should not be released for further processing. If the file is bad, normal replace-
ment procedures are followed.
Sec. 7. Electronic Filing Specifications
.01The FIRE System is designed exclusively for the filing of Forms 1042–S, 1098, 1099, 5498, 8027, W–2G and W–4.
.02A transmitter must have a TCC before a file can be transmitted. A TCC assigned for magnetic media filing, should also be
used for electronic filing.
.03The results of the electronic transmission will be available in the File Status area of the FIRE System within 1-2 business
days. It is the filer’s responsibility to dial back to verify the acceptability of files submitted by checking the File Status area of the
system. Forms 1042–S, 8027 and W–4 require a longer processing time.
.04Connect to the FIRE System by dialing304–262–2400. This number supports analog connections from 1200bps to 56Kbps
or ISDN BRI 128Kbps. The system can be accessed via Dial-up network/web browser (see Part B, Sec. 8) or communications soft-
ware such as Hyperterminal, Procomm, PCAnywhere or other VT100 emulation products (see Part B, Sec.9). The Dial-up network/
web browser (point-to-point) will provide an Internet-like look, however, it is not the Internet.
June 24, 200212262002–25 I.R.B.

Sec. 8. Dial-up Network/Browser Specifications (Web Interface)
.01The following are some general instructions (many of these may already be set by default in your software):
Dial-up network settings:
(a)Set dial-up server type to PPP
(b)Set network protocol to TCP/IP
(c)Disable software compression
(d)Windows NT—Disable PPP-LCP extensions by clicking the‘More’option on the‘Dial’screen, then click on‘Edit
entry and modem properties’and the Server folder.
(e)Windows 2000 and XP—Disable the LCP extension by going to your Dial-up Networking Properties, Networking and
Settings.
Browser settings:
(a)Browser must be capable of file uploads (i.e., Internet Explorer 4.0, Netscape 2.0 or higher)
(b)Enter the URL address ofhttp://10.225.224.2after you have connected via dial-up. (Remember, this is a point-to-point
connection, not the Internet.)
.02Before dialing have your TCC and EIN available.
.03Due to the large number of communication products available, it is impossible to provide specific information on all
software/hardware configurations. However, since most filers use Windows 95, 98, NT, 2000 or ME software (more current
versions are similar), the following instructions are geared toward those products:
Web-like Interface
SelectPrograms
Accessories
Communications(Windows 98, NT, 2000)
Dial-Up Networking
First time connecting with Dial-Up Network(If you have logged on previously, skip to Subsequent
Dial-up Network Connections.)
The first time you dial-in, you will need to configure your Dial-Up Networking.
Select“Make new connection”.
Type a descriptive name for the system you are calling.
Select your modem.
Click“Next”.
Enter area code304and telephone number262–2400.
Click“Next”.
When you receive a message that you have successfully created a new Dial-Up Networking connection, click“Finish”.
Click“Connect”to dial. If you are prompted for a user name and password, complete according to local procedures; oth-
erwise, click“OK”.
When you receive the message that you have connected to our system, Click on your Web Browser(remember, you are not
connecting via the Internet—this is a point-to-point connection).
In the URL Address enterhttp://10.225.224.2and pressENTER.
Subsequent Dial-Up Network Connections
Click“Connect”.
If prompted for user name and password, complete according to local procedures; otherwise, click“OK”.
When you receive“Connection Complete”, click“OK”.
Click on your Web Browser(remember, you are not connecting via the Internet).
In the URL Address enterhttp://10.225.224.2and pressENTER.
First time connection to The FIRE System(If you have logged on previously, skip to Subsequent Con-
nections to the FIRE System.)
Click“Create New Account”.
Fill out the registration form and click“Submit”.
Enter yourlogon name(most users logon with their first and last name).
2002–25 I.R.B.1227June 24, 2002

Enter yourpassword(the password is user assigned and must be 8 alpha/numerics, containing at least 1 uppercase, 1 low-
ercase and 1 numeric). FIRE will force you to change the password once a year.
Complete the online survey by choosing one of the options.
Click“Create”.
If you receive the message“account created”, click“OK”.
Enter your 10 digit self-assigned PIN (Personal Identification Number) and verify.
Click“Submit”.
If you receive the message“Your PIN has been successfully created!”, click“OK”.
Read the bulletin(s) and/or click“Start the FIRE application”.
Subsequent connections to The FIRE System
Click“Log On”.
Enter yourlogon name(most users logon with their first and last name).
Enter yourpassword(the password is user assigned and is case sensitive).
At Menu Options:
Click“Information Returns”
Enter yourTCC:
Enter yourEIN:
Click“Submit”.
The system will then display the company name, address, city, state, ZIP code and phone number. This information will be
used to contact or send any correspondence regarding this transmission. Update as appropriate and/or Click“Accept”.
Click one of the following:
Original File
Correction File
Test File
Replacement File(if you select this option, select one of the following):
FIRE Replacement(file was originally transmitted on this system)
Click file to be replaced
Magnetic Media Replacement File
Enter the alpha character from Form 9267, Media Tracking Slip, that was sent with the request for replacement file.
Click“Submit”.
Enter your 10 digit PIN.
Click“Submit”.
Enter thedrive/path/filenameof the file you want to upload or click“Browse”to locate the file.
Click“Upload”.
When the upload is complete, the screen will display the total bytes
received and tell you the name of the file you just uploaded.
If you have more files to upload for that TCC:
Click“File Another?”; otherwise,
Click“Main Menu”.
It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 1-2 business
days.
At the Main Menu:
Click“File Stats”.
Enter yourTCC:
Enter yourEIN:
Click“Search”.
June 24, 200212282002–25 I.R.B.

If“Results”indicate:
“Good, Not Released”and you agree with the“Count of Payees”, you are finished with this file. The file will automati-
cally be released in 10 calendar days unless you contact us within this timeframe.
“File Released”—File has been released to our mainline processing.
“File Bad”—Correct the errors and timely resubmit the file as a“replacement”.
“Not Yet Processed”—File has been received, but we do not have results available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click onMain Menu.
Click“Logoff”.
Close your Web Browser.
IMPORTANT
Go back into your Dial-Up Network and click“hang-up”; otherwise, you may stay connected and incur unnecessary phone charges.
Sec. 9. Communications Software Specifications (Text Interface)
.01Communications software settings must be:
-No parity
-Eight data bits
-One stop bit
.02Terminal Emulation must be VT100.
.03Before dialing have your TCC and EIN available.
.04Due to the large number of communication products available, it is impossible to provide specific information on all
software/hardware configurations. However, since most filers use Windows 95, 98, NT, 2000 or ME software (more current
versions are similar), the following instructions are geared toward those products:
Text Interface
SelectPrograms
Accessories
Communications(Windows 98, NT, 2000)
Hyperterminal
The first time you log on, selectHyperterminal,HypertermorHyperterm.exe, whichever is available on your system.
Thereafter, you can just select the icon that you have saved.
A box will appear titled“Connection Description”.
Enter a name and choose an iconfor the connection:
Country Code:United States of America
Area Code:304
Phone Number:262–2400
Connect Using: (default)
(If you need to modify the phone number, selectFile, thenPropertiesto enter defaults for the area code, phone numbers
and/or special access codes.)
Click on“Dial.”
A“Connect”box will appear to show the status.
Once you have connected to The FIRE System, if you do not get a menu within a few seconds, press theENTERkey one
time.
Press“1”to connect to the system.
Read the Information notice and/or pressENTERto continue.
First Time Logon
When you have connected to the system, enter“new”to create your logon name and password.
Complete the registration information and enter“y”to create account.
2002–25 I.R.B.1229June 24, 2002

Logon Name and Password
Logon Name: Enter a logon name. Most users enter their first and last name as the logon name.
Password: Enter a password (the password is user assigned and must be 8 alpha/numerics, containing at least 1 uppercase,
1 lowercase and 1 numeric). FIRE will force you to change the password once a year.
After entering the password and completing the survey, pressENTER.
Enter your 10 digit self-assigned PIN (Personal Identification Number) and verify. Enter“y”to create the PIN. If success-
ful, you will receive a message that the PIN creation has been completed. PressENTER.
Read the information notice and/or pressENTER.
Transferring Your Electronic File
From the Main Menu,
Enter“A”for Electronic Filing.
Enter“A”for Forms 1098, 1099, 5498, W–2G, 1042–S, 8027 and Questionable Forms W–4.
Press the Tab key to advance to TCC box; otherwise, enter“E”to exit.
Enter yourTCC:
Enter yourEIN:
The system will then display the company name, address, city, state, ZIP code and phone number. This information will be
used to contact or send correspondence (if necessary) regarding this transmission. If you need to update, enter“n”to cor-
rect; otherwise, enter“y”to accept.
Select one of the following:
“A”for an Original file
“B”for a Replacement file
“C”for a Correction file
“D”for a Test file
If you selected“B”for a replacement file, select one of the following:
“A”Replacement Files For This System
This option is to replace an original/correction file that was submitted electronically on this system but was bad and
needs to be replaced. Select the file to be replaced.
“B”Magnetic media replacement files
Enter the alpha character from Form 9267, Media Tracking Slip, that was sent with the request for replacement file.
PressENTERto continue or“e”to exit.
Enter your 10 digit PIN and pressENTER.
Choose one of the following protocols (Hyperterminal is normally set to Zmodem by default):
X—Xmodem
Y—Ymodem
Z—Zmodem (Zmodem will normally give you the fastest transfer rate.)
At this point, you must start the upload from your PC.
To send a file:
Go to the hyperterminal menu bar.
Click onTransfer.
Click onSend file. (Be sure the protocol selected matches the protocol selected earlier. If Zmodem was selected, set to
ZmodemnotZmodem with crash recovery.)
A box will appear titled“Send File”.
Enter the drive/path/filename or click onBrowseto locate your file.
Click onSend.
When the upload is complete, the screen will display the total bytes
received and the name IRS assigned to your file.
June 24, 200212302002–25 I.R.B.

PressENTERto continue.
If you have more files to send for the same TCC/EIN, enter“y”; otherwise, enter“n”.
It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 1-2 business
days.
At the Main Menu:
Enter“B”for file status.
Press the Tab key to advance to TCC box; otherwise, enter“E”to exit.
Enter yourTCC:
Enter yourEIN:
Enter“B”for the current year file results.
Tab to the appropriate file and pressENTER.
If“Results”indicate:
“Good, Not Released”and you agree with the“Count of Payees”, you are finished with this file. The file will automati-
cally be released in 10 calendar days unless you contact us within this timeframe.
“File Released”—File has been released to our mainline processing.
“File Bad”—Correct the errors and timely resubmit the file as a replacement.
“Not Yet Processed”—File has been received, but we do not have results available yet. Please check back in a few days.
When you are finished, enter“E”from the Main Menu to logoff.
Enter“2”to hang-up.
Sec. 10. Modem Configuration
.01Hardware features
(a)Enable hardware flow control
(b)Enable modem error control
(c)Enable modem compression
Sec. 11. Common Problems and Questions Associated with Electronic Filing
.01Refer to Part A, Sec. 16, for common format errors associated with electronic/magnetic files.
.02The following are the major non-format errors associated with electronic filing:
1. Transmitter does not dial back to the electronic system to determine file acceptability.
The results of your file transfer are posted to the FIRE System within two business days. It is your responsibility to verify file
acceptability and, if the file contains errors, you can get an online listing of the errors. Date received and number of payee records
are also displayed. If the file is good, but you do not want the file processed, you must contact IRS/MCC within 10 days from the
transmission of your file.
2. Incorrect file is not replaced timely.
If your file is bad, correct the file and timely resubmit as a replacement.
3. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send
10 separate compressed files.
4. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement
or correction file to replace the original/correction/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad (1-2 business days
after file was transmitted). If you do not want us to process the file, you must first contact ustoll-free at 1–866–455–7438to see
if this is a possibility.
2002–25 I.R.B.1231June 24, 2002

5. Transmitter sends an original file that is good, then sends a correction file for the entire file even though there are only
a few changes.
The correction file, containing the proper coding, should only contain the records requiring correction, not the entire file.
6. File is formatted as EBCDIC.
All files submitted electronically must be in standard ASCII code.
7. Transmitter has one TCC number, but is filing for multiple companies, which EIN should be used when logging into
the system to send the file?
When sending the file electronically, you will need to enter the EIN of the company assigned to the TCC. When you upload the
file, it will contain the EIN’s for the companies, for whom you are filing. This information will be passed forward.
8. Transmitter sent the wrong file, what should be done?
Call us as soon as possibletoll-free at 1–866–455–7438, ext. 3. We may be able to stop the file before it has been processed.Please
do not send a replacement for a file that is marked as a good file.
.03The following are the most common problems encountered when connecting with dial-up networking/web browser:
1. Transmitter is unable to connect to the FIRE System using dial-up networking.
•The user name and password should be blank when trying to connect unless it is needed by your system.
•Windows 95/98: Disable“enable software compression”
•Windows NT/2000: Disable both“enable software compression”and“enable PPP/LCP extensions”
•TCP/IP should be the only network protocol that is enabled.
(Make sure you are using analog lines rather than digital.)
2. Transmitter is connecting using dial-up networking, but is unable to bring up the URL address using the web browser.
•Proxy server should be disabled for a dial-up connection.
•“Using a modem”option should be selected.
•The home page should either displayhttp://10.225.224.2or be set to“about:blank”.
•The security level should be set at medium.
•The option“enable software compression”should be disabled under Dial-Up Networking.
3. Transmitter clicks on“start the fire application”, but the logon screen is displayed again.
Your browser must be set to receive“cookies”.
4. Transmitter is getting a menu when connecting with dial-up networking.
The option“pop-up a terminal window”should be disabled.
5. Transmitter cannot find the browse button to upload file.
If using Internet Explorer, you must have version 4.0 or higher. If using Netscape Navigator, it must be version 2.0 or higher.
June 24, 200212322002–25 I.R.B.

6. The line is busy when dialed.
We have enough lines available that you should not get this message. Check the phone number being dialed. It should be304–
262–2400. If you need a number such as an 8 ora9toaccess an outside line, make sure it is present. Also, some companies require
an access code for long distance dialing.
7. I am receiving the error message“Remote PPP Peer Not Responding”or receiving a 718 error with Windows 2000 or
XP.
Disable“enable LCP Extensions”in Dial-Up Networking. (This is located in Dial-up Networking Properties, Networking, and
Settings.)
.04The following are the most common problems encountered when connecting with hyperterminal.
1. Transmitter is unable to connect using hyperterminal.
•If you need a number such as an 8 ora9toaccess an outside line, make sure it is present.
•Set the terminal emulation to VT100.
•Try lowering the modem speed.
•Turn the modem off and then back on to reset it.
(Make sure you are using analog lines rather than digital.)
2. Transmitter is getting the message“annex command line interpreter”.
Disconnect and try again. You may need to lower the modem speed if this happens several times in a row.
3. When trying to logon, the cursor is not in the correct box, or the menus are distorted.
The terminal emulation must be set to VT100. Also, verify that the data bits are set at 8, the stop bit is set at 1 and parity is set at
None.
4. Transmitter was able to connect and the menu is displayed, but is unable to type anything.
Scroll lock cannot be turned on.
5. When transmitter connects, the menus keep scrolling and display garbage characters.
Make sure“Use error control”and“Compress data”are enabled under the Advanced Connection Settings.
6. Transmitter receives message“bad data packet”when the file is transmitting. What does this mean?
Your modem is having problems sending the data, so it is trying to resubmit it. Normally, if the transfer does not abort, the file will
be sent successfully.
Part C. Magnetic Media Specifications
.01Transmitters should be consistent in the use of recording codes and density on files. If the media does not meet these speci-
fications, IRS/MCC will request a replacement file. Filers are encouraged to submit a test prior to submitting the actual file. Con-
tact IRS/MCC for further informationtoll-free at 1–866–455–7438. Transmitters should also check media for viruses before sub-
mitting it to IRS/MCC.
2002–25 I.R.B.1233June 24, 2002

Sec. 1. Tape Cartridge Specifications
.01In most instances, IRS/MCC can process tape cartridges that meet the following specifications:
(a)Must be IBM 3480, 3490, 3490E, 3590, 3590E or AS400 compatible.
(b)Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:
(1)Tape cartridges will be½-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by
1-inch in dimension.
(2)Magnetic tape will be chromium dioxide particle based½-inch tape.
(3)Cartridges must be 18-track, 36-track, 128-track or 256-track parallel (See Note).
(4)Cartridges will contain 37,871 CPI, 75,742 CPI, or 3590 CPI (characters per inch).
(5)Mode will be full function.
(6)The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression.
(7)Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information
Interchange) may be used.
.02The tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:
(a)A blockmust notexceed 32,250 tape positions.
(b)If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9s;
however, the last block of the file may be filled with 9s or truncated.Do not pad a block with blanks.
(c)All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields
or block descriptor fields which describe the length of the block or the logical records within the block. The number of
logical records within a block (the blocking factor) must be constant in every block with the exception of the last block
which may be shorter (see item(b)above). The block length must be evenly divisible by 750.
(d)Records may not span blocks.
.03Tape cartridges may be labeled or unlabeled.
.04For the purposes of this Revenue Procedure, the following must be used:
Tape Mark:
(a)Signifies the physical end of the recording on tape.
(b)For even parity, use BCD configuration 001111(8421).
(c)May follow the header label and precede and/or follow the trailer label.
☛Note: Filers should indicate on the external media label whether the cartridge is 18-track, 36-track, 128-track or 256-
track.
Sec. 2. 8mm, 4mm, and Quarter-Inch Cartridge Specifications
☛Note: Beginning in calendar year 2004 for Tax Year 2003, IRS/MCC will no longer accept 8mm, 4mm, and Quarter Inch
Cartridges (QIC).
.01In most instances, IRS/MCC can process tape cartridges that meet the following specifications:
(a) General
(1)Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:
•Created from an AS400 operating system only.
•Mode will be full function.
•Compressed data is not acceptable.
•Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Informa-
tion Interchange) may be used. However, IRS/MCC encourages the use of EBCDIC. This information must appear on
the external media label affixed to the cartridge.
•A file may consist of more than one cartridge; however, no more than 250,000 documents may be transmitted per file
or per cartridge. The filename, for example, IRSTAX, will contain a three digit extension. The extension will indicate
the sequence of the cartridge within the file (e.g., 1 of 3, 2 of 3, and 3 of 3 will appear in the header label as
IRSTAX.001, IRSTAX.002, and IRSTAX.003 on each cartridge of the file). The Transmitter“T”Record must only
appear on the first cartridge. The End of Transmission“F”Record should be placed only on the last cartridge for files
containing multiple cartridges.
(2)The tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:
•A blockmust notexceed 32,250 tape positions.
•If the use of blocked records would result in a short block, the last block of the file may be filled with 9s or truncated.
•All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control
fields or block descriptor fields which describe the length of the block or the logical records within the block. The
number of logical records within a block (the blocking factor) must be constant in every block with the exception of
the last block which may be shorter (see above). The block length must be evenly divisible by 750.
June 24, 200212342002–25 I.R.B.

•Various COPY commands have been successful; however, theSAVE OBJECT COMMANDis not acceptable.
•Extraneous data following the“F”Record will result in IRS/MCC requesting a replacement file. Therefore, IRS/MCC
encourages transmitters to use a blank tape cartridge, rather than used cartridges, in the preparation of data when sub-
mitting information returns.
•Records may not span blocks.
•No more than 250,000 documents per cartridge and per file.
(3)For faster processing, IRS/MCC encourages transmitters to use header labeled cartridges. Filers should use IRSTAX as
a filename.
(4)For the purposes of this Revenue Procedure, the following must be used:
Tape Mark:
•Signifies the physical end of the recording on tape.
•For even parity, use BCD configuration 001111(8421).
•May follow the header label and precede and/or follow the trailer label.
(5)IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a
tapemark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.
(b) 8mm cartridge specifications
(1)8mm (.315-inch) tape cartridges will be 2½-inch by 3¾-inch.
(2)These are theonly8mm tape cartridges IRS/MCC can accept:
TracksDensityCapacity
120 (43245 BPI)2.3 Gb
121 (45434 BPI)5 Gb
☛Note: Advanced Metal Evaporated (AME) cartridges are not acceptable.
(c) 4mm cartridge specifications
(1)4mm (.157-inch) cartridges will be 2¼-inch by 3-inch.
(2)These are theonly4mm cartridges IRS/MCC can accept:
TracksDensityCapacity
119 (61000 BPI)1.3 Gb (60 meter) DDS
119 (61000 BPI)2 Gb (90 meter) DDS
119 (61000 BPI)4 Gb (120 meter) DDS-2
(d) Quarter-Inch Cartridges (QIC) (1/4-inch) specifications
(1)QIC cartridges will be 4′′by 6′′.
(2)These are theonlyQIC cartridges IRS/MCC accepts:
SizeTracksDensityCapacity
QIC-248/95 (8000 BPI)45Mb or 60Mb
QIC-1201515 (10000 BPI)120Mb or 200Mb
QIC-1501816 (10000 BPI)150Mb or 250Mb
QIC-5252617 (16000 BPI)525Mb
QIC-10003021 (36000 BPI)1Gb
QIC-2Gb4234 (40640 BPI)2Gb
.02IRS/MCC strongly recommends filers using 8mm, 4mm or Quarter-Inch cartridges send in test media.(See Part A, Sec. 7).
Sec. 3. 3½-Inch Diskette Specifications
.01To be compatible, a diskette file must meet the following specifications:
(a)3½-inches in diameter.
(b)Datamustbe recorded in standard ASCII code.
(c)Records must be a fixed length of 750 bytes per record.
(d)Delimiter character commas (,) must not be used.
(e)Positions 749 and 750 of each record have been reserved for use as carriage return/line feed (cr/lf) characters, if appli-
cable.
2002–25 I.R.B.1235June 24, 2002

(f)Filename of IRSTAX must be used. Do not enter any other data in this field. If a file will consist of more than one dis-
kette, the filename IRSTAX will contain a three-digit extension. This extension will indicate the sequence of the diskettes
within the file. For example, if the file consists of three diskettes, the first diskette will be named IRSTAX.001, the sec-
ond will be IRSTAX.002, and the third will be IRSTAX.003. The first diskette, IRSTAX.001 will begin with a“T”Record
and the third diskette, IRSTAX.003 will have an“F”Record at the end of the file.
(g)A diskette cannot contain multiple files. A file can have onlyONETransmitter“T”Record.
(h)Failure to comply with instructions will result in IRS/MCC requesting a replacement file.
(i)Diskettes must meet one of the following specifications:
CapacityTracksSides/DensitySector Size
1.44 mb96tpihd512
1.44 mb135tpihd512
.02IRS/MCC encourages transmitters to use blank or currently formatted diskettes when preparing files. If extraneous data fol-
lows the End of Transmission“F”Record, IRS/MCC will request a replacement file.
.03IRS/MCC willonlyaccept 3½-inch diskettes created using MS-DOS.
.04 3½-inch diskettes created on a System 36 or iSeries(AS400) are not acceptable.
.05Compressed data is not acceptable.
Part D. Record Format Specifications and Record Layouts
Sec. 1. General
.01The specifications contained in this part of the Revenue Procedure define the required formation and contents of the records
to be included in the electronic or magnetic media files.
.02A provision is made in the“B”Records for entries which are optional. If the field is not used, enter blanks to maintain a
fixed record length of 750 positions. Each field description explains the intended use of specific field positions.
Sec. 2. Transmitter“T”Record—General Field Descriptions
.01The Transmitter“T”Record identifies the entity transmitting the electronic/magnetic media file and contains information
which is critical if it is necessary for IRS/MCC to contact the filer.
.02The Transmitter“T”Record is the first record on each file and is followed by a Payer“A”Record. A file format diagram
is located at the end of Part D. A replacement file will be requested by IRS/MCC if the“T”Record is not present. For transmitters
with multiple diskettes, refer to Part C, Sec. 3, 3½-Inch Diskette Specifications.
.03For all fields marked“Required”, the transmitter must provide the information described under Description and Remarks.
For those fields not marked“Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in
the indicated field positions and for the indicated length.
.04All records must be a fixed length of 750 positions.
.05All alpha characters entered in the“T”Record must be upper-case, except email addresses which may be case sensitive.Do
notuse punctuation in the name and address fields.
Record Name: Transmitter“T”Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1Required. Enter“T.”
2–5Payment Year4Required. Enter“2002”(unless reporting prior year data; report
the year which applies [2000, 2001, etc.] and set the Prior Year
Data Indicator in field position 6).
6Prior Year Data Indicator1Required. Enter“P”onlyif reporting prior year data; otherwise,
enter blank. Do not enter a“P”if tax year is2002.
7–15Transmitter’s TIN9Required. Enter the transmitter’s nine-digit TIN Taxpayer Iden-
tification Number. May be an EIN, SSN or ITIN.
16–20Transmitter Control Code5Required. Enter the five character alpha/numeric Transmitter
Control Code (TCC) assigned by IRS/MCC. A TCC must be
obtained to file data with this program.
June 24, 200212362002–25 I.R.B.

Record Name: Transmitter“T”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
21–22Replacement Alpha Char-
acter
2Required for replacement files only. Enter the alpha/numeric
character which appears immediately following the TCC number
on the Media Tracking Slip (Form 9267). The Form 9267 accom-
panies correspondence sent by IRS/MCC when files can not be
processed. This field must be blank unless a replacement file has
been requested. If the file is being replaced magnetically, infor-
mation is required in this field. If the file was originally sent
magnetically, but the replacement is being sent electronically, the
information is required in this field. Otherwise, leave blank for
electronic files. Left-justify information and fill unused positions
with blanks.If this is not a replacement file, enter blanks.
23–27Blank5Enter blanks.
28Test File Indicator1Required for test files only. Enter a“T”if this is a test file; oth-
erwise, enter a blank.
29Foreign Entity Indicator1Enter a“1”(one) if the transmitter is a foreign entity. If the trans-
mitter is not a foreign entity, enter a blank.
30–69Transmitter Name40Required. Enter the name of the transmitter in the manner in
which it is used in normal business. Left-justify and fill unused
positions with blanks.
70–109Transmitter Name (Con-
tinuation)
40Required. Enter any additional information that may be part of
the name. Left-justify information and fill unused positions with
blanks.
110–149Company Name40Required. Enter the name of the company to be associated with
the address where correspondence should be sent.
150–189Company Name (Continua-
tion)
40Enter any additional information that may be part of the name of
the company where correspondence should be sent.
190–229Company Mailing Address40Required. Enter the mailing address where correspondence
should be sent.
☛Note: Any correspondence relating to problem media or electronic files will be sent to this address. This should be
the same address as in box 5 of Form 4804.
For U.S. addresses, the payer city, state, and ZIP Code must be reported as a 40, 2, and 9 position field, respectively.Filers
must adhere to the correct format for the payer city, state, and ZIP Code.
For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51 position field. Enter information
in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the
Foreign Entity Indicator in position 29 must contain a“1”(one).
230–269Company City40Required. Enter the city, town, or post office where correspon-
dence should be sent.
270–271Company State2Required. Enter the valid U. S. Postal Service state abbreviation.
Refer to the chart for valid state codes in Part A, Sec. 15.
272–280Company ZIP Code9Required. Enter the valid nine-digit ZIP assigned by the U. S.
Postal Service. If only the first five digits are known, left-justify
information and fill unused positions with blanks.
281–295Blank15Enter blanks.
296–303Total Number of Payees8Enter the total number of Payee“B”reported in the file. Right-
justify information and fill unused positions with zeros.
2002–25 I.R.B.1237June 24, 2002

Record Name: Transmitter“T”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
304–343
Contact Name40
Required. Enter the name of the person to be contacted if IRS/
MCC encounters problems with the file or transmission.
344–358
Contact Phone Number &
Extension15
Required. Enter the telephone number of the person to contact
regarding electronic or magnetic files. Omit hyphens. If no exten-
sion is available, left-justify information and fill unused positions
with blanks. For example, the IRS/MCCCustomer Service Sec-
tionphone number of866–455–7438with an extension of52345
would be866455743852345.
359–393
Contact Email Address35
Required if available.Enter the email address of the person to
contact regarding electronic or magnetic files. Left-justify infor-
mation. If no email address is available, enter blanks.
394–395
Cartridge Tape File Indica-
tor2
Required for tape cartridge filers only.Enter the letters“LS”(in
uppercase only). Use of this field by filers using other types of
media will be acceptable but is not required.
396–410
Electronic File Name For a
Replacement File15
Required.Use for an electronic file which“FILE STATUS”has
indicated was rejected. Enter the ORIGINAL or CORRECTION
electronic file name assigned by the IRS electronic FIRE system.
If you are sending an original, correction, or test file, enter
blanks.
EXAMPLE: If you have sent an original file, the TCC is 44444 and it is your first original file, then the filename would
be ORIG.44444.0001
411–416Transmitter’s Media
Number6
For magnetic media filers only. Enter the number used to identify
a particular piece of media.
417–499Blank83Enter blanks.
500–507
Record Sequence Number8
Required.Enter the number of the record as it appears within
your file. The record sequence number for the“T”record will
always be“1”(one), since it is the first record on your file. Each
record, thereafter, must be incremented by one in ascending
numerical sequence, i.e. 2, 3, 4, etc. Right-justify numbers with
leading zeroes in the field. For example, the“T”record sequence
number would appear as“00000001”in the field.
508–517Blank10Enter blanks.
518
Vendor Indicator1
Required.Enter the appropriate code from the table below to
indicate if your software was provided by a vendor or produced
in-house.
IndicatorUsage
VYour software was purchased from a vendor or
other source.
IYour software was produced by in-house program-
mers.
☛Note: In-house programmer is defined as an employee or a hired contract programmer. If your software is produced
in-house the following Vendor information fields are not required.
519–558Vendor Name40Required.Enter the name of the company from whom you pur-
chased your software.
559–598Vendor Mailing Address40Required.Enter the mailing address.
599–638Vendor City40Required.Enter the city, town, or post office.
639–640Vendor State2Required.Enter the valid U.S. Postal Service state abbreviation.
Refer to the chart of valid state codes in Part A, Sec. 15.
June 24, 200212382002–25 I.R.B.

Record Name: Transmitter“T”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
641–649Vendor ZIP Code9Required.Enter the valid nine-digit ZIP Code assigned by the
U.S. Postal Service. If only the first five digits are known, left-
justify information and fill unused positions with blanks.
650–689Vendor Contact Name40Required.Enter the name of the person who can be contacted
concerning any software questions.
690–704Vendor Contact Phone
Number & Extension
15Required.Enter the telephone number of the person to contact
concerning software questions. Omit hyphens. If no extension is
available, left-justify information and fill unused positions with
blanks.
705–739VendorContactEmail
Address
35Required. Enter the email address of the person to contact con-
cerning software questions.
740–748Blank9Enter blanks.
749–750Blank2Enter blanks, or carriage return/line feed characters (CR/LF).
Sec. 3. Transmitter“T”Record—Record Layout
Record
Type
Payment
Year
Prior Year
Data
Indicator
Transmitter’s
TIN
Transmitter
Control
Code
Replacement
Alpha
Character
Blank
12–567–1516–2021–2223–27
Test File
Indicator
Foreign
Entity
Indicator
Transmitter
Name
Transmitter
Name
(Continuation)
Company
Name
Company
Name
(Continuation)
282930–6970–109110–149150–189
Company
Mailing
Address
Company
City
Company
State
Company
ZIP
Code
BlankTotal
Number
of Payees
Contact
Name
190–229230–269270–271272–280281–295296–303304–343
Contact
Phone
Number &
Extension
Contact
Email
Address
Cartridge
Tape File
Indicator
Electronic
File
Name For a
Replacement
File
Transmitter’s
Media
Number
BlankRecord
Sequence
Number
344–358359–393394–395396–410411–416417–499500–507
BlankVendor
Indicator
Vendor
Name
Vendor
Mailing
Address
Vendor
City
Vendor State
508–517518519–558559–598599–638639–640
2002–25 I.R.B.1239June 24, 2002

Sec. 3. Transmitter“T”Record—Record Layout (Continued)
Vendor ZIP
Code
Vendor
Contact
Name
Vendor
Contact
Phone
Number &
Extension
Vendor
Contact
Email
Address
Blank
Blank or
CR/LF
641–649650–689690–704705–739740–748749–750
Sec. 4. Payer“A”Record—General Field Descriptions
.01The Payer“A”Record identifies the person making payments, a recipient of mortgage or student loan interest payments, an
educational institution, a broker, a person reporting a real estate transaction, a barter exchange, a creditor, a trustee or issuer of any
IRA or MSA plan, and a lender who acquires an interest in secured property or who has a reason to know that the property has
been abandoned. The payer will be held responsible for the completeness, accuracy, and timely submission of electronic/magnetic
files.
.02The second record on the file must be an“A”Record. A transmitter may include Payee“B”Records for more than one payer
in a file. However,each groupof“B”Records must be preceded by an“A”Record and followed by an End of Payer“C”Record.
A single file may contain different types of returns but the types of returnsmust notbe intermingled. A separate“A”Record is
required for each payer and each type of return being reported.
.03The number of“A”Records depends on the number of payers and the different types of returns being reported. Do not sub-
mit separate“A”Records for each payment amount being reported. For example, if a payer is filing Form 1099-DIV to report
Amount Codes 1, 2 and 3, all three amount codes should be reported under one“A”Record, not three separate“A”Records.
.04The maximum number of“A”Records allowed on a file is 90,000.
.05All records must be a fixed length of 750 positions.
.06All alpha characters entered in the“A”Record must be upper-case.
.07For all fields marked“Required”, the transmitter must provide the information described under Description and Remarks.
For those fields not marked“Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in
the indicated media position(s) and for the indicated length.
Record Name: Payer“A”Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1Required. Enter an“A”
2–5Payment Year4
Required. Enter“2002”(unless reporting prior year data; report
the year which applies [2000, 2001, etc.]).
6–11Blank6Enter blanks.
12–20Payer’s Taxpayer Identifi-
cation Number(TIN)
9Required. Must be the valid nine-digit Taxpayer Identification
Number assigned to the payer.Do not enter blanks, hyphens, or
alpha characters. All zeros, ones, twos, etc., will have the effect
of an incorrect TIN.
☛Note: For foreign entities that are not required to have a TIN, this field must be blank.
However, the Foreign Entity Indicator, position 52 of the“A”Record, must be set to“1”(one).
21–24Payer Name Control4The Payer Name Control can be obtained only from the mail
label on the Package 1099 that is mailed to most payers each
December. Package 1099 contains Form 7018-C, Order Blank for
Forms, and the mail label on the package contains a four (4)
character name control. If a Package 1099 has not been received,
you can determine your name control using the following simple
rules or you can leave the field blank. For a business, use the first
four significant characters of the business name. Disregard the
word“the”when it is the first word of the name, unless there are
only two words in the name. A dash (-) and an ampersand (&) are
the only acceptable special characters. Names of less than four (4)
characters should be left-justified, filling the unused positions
with blanks.
June 24, 200212402002–25 I.R.B.

Record Name: Payer“A”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
25Last Filing Indicator1Enter a“1”(one) if this is thelast yearthis payer name and TIN
will file information returns electronically, magnetically or on
paper; otherwise, enter blank.
26Combined Federal/State
Filer
1Required for the Combined Federal/State Filing Program.
Enter“1”(one) if approved to participate in the Combined
Federal/State Filing Program; otherwise, enter blank. Refer to
Part A, Sec. 13, for further information.
27Type of Return1Required. Enter the appropriate code from the table below:
Type of Return
Code
10983
1098-E2
1098-T8
1099-A4
1099-BB
1099-C5
1099-DIV1
1099-GF
1099-INT6
1099-LTCT
1099-MISCA
1099-MSAM
1099-OIDD
1099-PATR7
1099-QQ
1099-R9
1099-SS
5498L
5498-MSAK
W-2GW
28–39Amount Codes (See Note)12Required. Enter the appropriate amount codes for the type of
return being reported. In most cases, the box numbers on paper
information returns correspond with the amount codes used to file
electronically or magnetically. However, if discrepancies occur,
this Revenue Procedure governs. Enter the amount codes in
ascending sequence, left-justify, and fill unused positions with
blanks.
☛Note: A type of return and an amount code must be present in every Payer“A”Record even if no money amounts
are being reported. For a detailed explanation of the information to be reported in each amount code, refer to the
appropriate paper instructions for each form.
Amount CodesForm 1098–
Mortgage Interest Statement
For Reporting Mortgage Interest Received From Payers/
Borrowers (Payer of Record) on Form 1098:
Amount
Code
Amount Type
1Mortgage interest received
from payer(s)/borrower(s)
2Points paid on purchase of
principal residence
3Refund (or credit) of overpaid
interest
4Blank (Filer’s use)
2002–25 I.R.B.1241June 24, 2002

Record Name: Payer“A”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
Amount CodesForm 1098-E–
Student Loan Interest
For Reporting Interest on Student Loans on Form 1098-E:
Amount
Code
Amount Type
1Student loan interest received by
lender
Amount CodesForm 1098-T–
Tuition Payments Statement
For Reporting Tuition Payments on Form 1098-T:
See the2002 Instructions for Form
1098-E and Tfor further information
Amount
Code
Amount Type
1Qualified tuition and related
expenses
2Reimbursements or refunds
3Scholarships or grants
Amount CodesForm 1099-A–
Acquisition or Abandonment of Secured Property
For Reporting the Acquisition or Abandonment of Secured
Property on Form 1099-A:
See the2002 Instructions for Forms 1099-A
and 1099-Cfor further information on
coordination with Form 1099-C
Amount
Code
Amount Type
2Balance of principal outstanding
4Fair market value of property
Amount CodesForm 1099-B–
Proceeds From Broker and Barter
Exchange Transactions
For Reporting Payments on
Form 1099-B:
Amount
Code
Amount Type
2Stocks, bonds, etc. (For forward
contracts, seeNote 1.)
3Bartering (Do not report nega-
tive amounts.)
4Federal income tax withheld
(backup withholding) (Do not
report negative amounts.)
6Profit (or loss) realized in 2002
7Unrealized profit (or loss) on
open contracts–12/31/2001 (See
Note 2.)
8Unrealized profit (or loss) on
open contracts–12/31/2002 (See
Note 2.)
9Aggregate profit (or loss) (See
Note 2.)
☛Note 1: The payment amount field associated with Amount Code 2 may be used to report a loss from a closing
transaction on a forward contract. Refer to the“B”Record—General Field Descriptions and Record Layouts, Pay-
ment Amount Fields, for instructions on reporting negative amounts.
☛Note 2: Payment Amount Fields 6, 7, 8, and 9 are to be used for the reporting of regulated futures or foreign cur-
rency contracts.
June 24, 200212422002–25 I.R.B.

Record Name: Payer“A”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
Amount CodesForm 1099-C–
Cancellation of Debt
For Reporting Cancellation of Debt on Form 1099-C:
Amount
Code
Amount Type
2Amount of debt canceled
3Interest, if included in Amount Code 2
7Fair market value of property (See Note.)
☛Note: Use Amount Code 7 only if a combined Form 1099–A and 1099–C is being filed.
Amount Codes Form1099-DIV–
Dividends and Distributions
For Reporting Payments on Form 1099-DIV:
See the2002 Instructions for
Form 1099–DIVfor further information
Amount
Code
Amount Type
1Ordinary dividends
2Total capital gains distributions
328% rate gain
4Qualified 5-year gain
5Unrecaptured section 1250 gain
6Section 1202 gain
7Nontaxable distributions
8Federal income tax withheld (backup withholding)
9Investment expenses
AForeign tax paid
BCash liquidation distribution
CNoncash liquidation distribution
Amount CodesForm 1099-G–
Certain Government Payments
For Reporting Payments on Form 1099-G:
Amount
Code
Amount Type
1Unemployment compensation
2State or local income tax refunds, credits, or offsets
4Federal income tax withheld (backup withholding or
voluntary withholding on unemployment compensa-
tion or Commodity Credit Corporation Loans, or cer-
tain crop disaster payments)
6Taxable grants
7Agriculture payments
Amount CodesForm 1099-INT–
Interest Income
For Reporting Payments on Form 1099-INT:
Amount
Code
Amount Type
1Interest income not included in Amount Code 3
2Early withdrawal penalty
3Interest on U.S. Savings Bonds and Treasury obliga-
tions
4Federal income tax withheld (backup withholding)
5Investment expenses
6Foreign tax paid
Amount Codes Form 1099–LT C–
Long-Term Care and Accelerated Death Benefits
For Reporting Payments in Form 1099-LTC:
Amount
Code
Amount Type
1Gross long-term care benefits paid
2Accelerated death benefits paid
2002–25 I.R.B.1243June 24, 2002

Record Name: Payer“A”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
Amount CodesForm 1099-MISC–
Miscellaneous Income (See Note 1.)
For Reporting Payments on Form 1099-MISC:
Amount
Code
Amount Type
1Rents
2Royalties (See Note 2.)
3Other income
4Federal income tax withheld (backup withholding or
withholding on Indian gaming profits)
5Fishing boat proceeds
6Medical and health care payments
7Nonemployee compensation
8Substitute payments in lieu of dividends or interest
ACrop insurance proceeds
BExcess golden parachute payments
CGross proceeds paid to an attorney in connection with
legal services
☛Note 1: When using the Direct Sales Indicator in position 547 of the Payee“B”Record, use Type of Return Code
A and Amount Code 1 in the Payer“A”Record. All payment amount fields in the Payee“B”Record will contain zeros.
☛Note 2: Do not report timber royalties under a“pay-as-cut”contract; these must be reported on Form 1099-S.
Amount CodesForm 1099-MSA–
Distributions From an Archer MSA or
Medicare+Choice MSA
For Reporting Distributions from an Archer Medical Savings
Account or Medicare+Choice MSA on Form 1099-MSA:
Amount
Code
Amount Type
1Gross distribution
2Earnings on excess contributions
4Fair market value of the account on date of death
Amount CodesForm 1099-OID–
Original Issue Discount
For Reporting Payments on Form 1099-OID:
See the2002 Instructions for
Forms 1099-INT and 1099-OID
for further reporting information
Amount
Code
Amount Type
1
Original issue discount for 2002
2Other periodic interest
3Early withdrawal penalty
4Federal income tax withheld (backup withholding)
6Original issue discount on U.S. Treasury Obligations
7Investment expenses
Amount CodesForm 1099-PATR–
Taxable Distributions Received From
Cooperatives
For Reporting Payments on Form 1099–PATR:
Amount
Code
Amount Type
1Patronage dividends
2Nonpatronage distributions
3Per-unit retain allocations
4Federal income tax withheld (backup withholding)
5Redemption of nonqualified notices and retain alloca-
tions
June 24, 200212442002–25 I.R.B.

Record Name: Payer“A”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
Pass-Through Credits
Amount
Code
Amount Type
6For filer’s use for pass-through credits
7Investment credit
8Work opportunity credit
9Patron’s alternative minimum tax (AMT) adjustment
Amount CodesForm 1099-Q–
Qualified Tuition Program Payments
(Under Section 529)
For Reporting Distributions or Earnings from Qualified Tuition Plan
on a Form 1099-Q:
Amount
Code
Amount Type
1Gross distribution
2Earnings
3Basis
Amount CodesForm 1099-R–
Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc.
For Reporting Payments on Form 1099-R:
Amount
Code
Amount Type
1Gross distribution
2Taxable amount (See Note 1.)
3Capital gain (included in Amount Code 2)
4Federal income tax withheld
5Employee contributions or insurance premiums
6Net unrealized appreciation in employer’s securities
8Other
9Total employee contributions
ATraditional IRA/SEP/SIMPLE distribution or Roth
conversion (See Note 2.)
☛Note 1: If the taxable amount cannot be determined, enter a“1”(one) in position 547 of the“B”Record. Payment
Amount 2 must contain zeroes.
☛Note 2: For Form 1099–R, report the Roth conversion or total amount distributed from an IRA, SEP, or SIMPLE
in Payment Amount Field A (IRA/SEP/SIMPLE distribution or Roth conversion) of the Payee“B”Record, and gener-
ally, the same amount in Payment Amount Field 1 (Gross Distribution). The IRA/SEP/SIMPLE indicator should be set
to“1”(one) in Field Position 548 of the Payee“B”Record.
Amount CodesForm 1099-S–
Proceeds From Real Estate Transactions
For Reporting Payments on Form 1099-S:
Amount
Code
Amount Type
2Gross proceeds (See Note.)
5Buyer’s part of real estate tax
☛Note: Include payments of timber royalties made under a“pay-as-cut”contract, reportable under IRC section
6050N. If timber royalties are being reported, enter“TIMBER”in the description field of the“B”Record.
Amount CodesForm 5498–
IRA andCoverdell ESA Contribution
Information
For Reporting Information on Form 5498:
Amount
Code
Amount Type
1IRA contributions (other than amounts in Amount
Codes 2, 3, 4, 8, 9, A and B) (See Notes 1 and 2.)
2002–25 I.R.B.1245June 24, 2002

Record Name: Payer“A”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
Amount
Code
Amount Type
2Rollover contributions
3Roth conversion amount
4Recharacterized contributions
5Fair market value of account
6Life insurance cost included in Amount Code 1
8SEP contributions
9SIMPLE contributions
ARoth IRA contributions
BCoverdell ESA contributions
☛Note 1: If reporting IRA contributions for a participant in a military operation, see2002 Instructions for Forms
1099-R and 5498.
☛Note 2: Also include employee contributions to an IRA under a SEP plan but not salary reduction contributions. DO
NOT include EMPLOYER contributions; these are included inAmount Code 8.
Amount CodesForm 5498–
Archer MSA or Medicare+Choice
MSA Information
For Reporting Information on 5498-MSA:
Amount
Code
Amount Type
1Employee or self-employed person’s MSA contribu-
tions made in2002and2003for2002
2Total contributions made in2002(See current 2002
Instructions.)
3Total MSA contributions made in2003for2002
4Rollover contributions (See Note.)
5Fair market value of Archer MSA or M+C MSA
account on December 31, 2002
☛Note: This is the amount of any rollover made to this MSA in2002after a distribution from another MSA. For
detailed information on reporting, see the2002 Instructions for Forms 1099-MSA and 5498-MSA.
Amount CodesForm W-2G–
Certain Gambling Winnings
For Reporting Payments on Form W-2G:
Amount
Code
Amount Type
1Gross winnings
2Federal income tax withheld
7Winnings from identical wagers
40–47Blank8Enter blanks.
48Original File Indicator1Required for original files only. Enter“1”(one) if the information
is original data. Otherwise, enter a blank.
49Replacement File Indi-
cator
1Required for replacement files only. Enter“1”(one) if this file is
to replace a file that IRS/MCC has informed you in writing cannot
be processed or the FIRE System indicated a FILE STATUS of bad.
Otherwise, enter a blank.
☛Note: If selecting the Replacement File Indicator in Position 49, Field Positions 48 and 50 must be blank.Only one
indicator may be selected for each Payer“A”Record.
June 24, 200212462002–25 I.R.B.

Record Name: Payer“A”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
50Correction File Indicator1Required for correction files only. Enter“1”(one) if this file is to
correct information which was previously submitted to IRS/MCC,
was processed, but contained erroneous information. Any informa-
tion return which was inadvertently omitted from a file must be sub-
mitted as original. Otherwise, enter a blank.
51Blank1Enter a blank.
52Foreign Entity Indicator1Enter a“1”(one) if the payer is a foreign entity and income is paid
by the foreign entity to a U. S. resident. Otherwise, enter a blank.
53–92First Payer Name Line40Required. Enter the name of the payer whose TIN appears in posi-
tions 12–20 of the“A”Record. Any extraneous information must be
deleted. Left-justify information, and fill unused positions with
blanks. (Filers should not enter a transfer agent’s name in this field.
Any transfer agent’s name should appear in the Second Payer Name
Line Field.)
93–132Second Payer Name
Line
40If the Transfer (or Paying) Agent Indicator (position 133) contains a
“1”(one), this field must contain the name of the transfer (or pay-
ing) agent. If the indicator contains a“0”(zero), this field may con-
tain either a continuation of the First Payer Name Line or blanks.
Left-justify information and fill unused positions with blanks.
133Transfer Agent Indicator1Required. Identifies the entity in the Second Payer Name Line
Field.
Code
Meaning
1The entity in the Second Payer Name Line Field is
the transfer (or paying) agent.
0 (zero)The entity shown isnotthe transfer (or paying) agent
(i.e., the Second Payer Name Line Field contains
either a continuation of the First Payer Name Line
Field or blanks).
134–173Payer Shipping Address40Required. If the Transfer Agent Indicator in position 133 is a“1”
(one), enter the shipping address of the transfer (or paying) agent.
Otherwise, enter theactualshipping address of the payer. The street
address should include number, street, apartment or suite number (or
PO Box if mail is not delivered to street address). Left-justify infor-
mation, and fill unused positions with blanks.
For U.S. addresses, the payer city, state, and ZIP Code must be reported as a 40, 2, and 9 position field, respectively.Filers
must adhere to the correct format for the payer city, state, and ZIP Code.
For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51 position field. Enter informa-
tion in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address,
the Foreign Entity Indicator in position 52 must contain a“1”(one).
174–213Payer City40Required. If the Transfer Agent Indicator in position 133 is a“1”
(one), enter the city, town, or post office of the transfer agent. Oth-
erwise, enter the city, town, or post office of the payer. Left-justify
information, and fill unused positions with blanks. Do not enter state
and ZIP Code information in this field.
214–215Payer State2Required. Enter the valid U.S. Postal Service state abbreviations.
Refer to the chart of valid state abbreviations in Part A, Sec.15.
2002–25 I.R.B.1247June 24, 2002

Record Name: Payer“A”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
216–224Payer ZIP Code9Required. Enter the valid nine-digit ZIP Code assigned by the U.S.
Postal Service. If only the first five-digits are known, left-justify
information and fill the unused positions with blanks. For foreign
countries, alpha characters are acceptable as long as the filer has
entered a“1”(one) in the Foreign Entity Indicator, located in Field
Position 52 of the“A”Record.
225–239Payer Number & Exten-
sion
15Enter the payer’s phone number and extension.
240–499Blank260Enter blanks.
500–507Record Sequence
Number
8Required.Enter the number of the record as it appears within your
file. The record sequence number for the“T”Record will always be
“1”(one), since it is the first record on your file. Each record there-
after, must be incremented by one in ascending numerical sequence,
i.e. 2, 3, 4 etc. Right-justify numbers with leading zeroes in the field.
For example, the“T”Record sequence number would appear as
“00000001”in the field.
508–748Blank241Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Sec. 5. Payer“A”Record—Record Layout
Record
Type
Payment
Year
BlankPayer
TIN
Payer Name
Control
Last Filing
Indicator
12–56–1112–2021–2425
Combined
Federal/State
Filer
Type
of
Return
Amount
Codes
BlankOriginal
File
Indicator
Replacement
File
Indicator
Correction
File
Indicator
262728–3940–47484950
BlankForeign
Entity
Indicator
First
Payer Name
Line
Second
Payer Name
Line
Transfer
Agent
Indicator
Payer
Shipping
Address
515253–9293–132133134–173
Payer
City
Payer
State
Payer
ZIP
Code
Payer Phone
Number and
Extension
Blank
Record
Sequence
Number
Blank
Blank or
CR/LF
174–213214–215216–224225–239240–499500–507508–748749–750
Sec. 6. Payee“B”Record—General Field Descriptions and Record Layouts
.01The“B”Record contains the payment information from the information returns. The record layout for field positions 1
through 543 is the same for all types of returns. Field positions 544 through 750 vary for each type of return to accommodate spe-
cial fields for individual forms. In the“B”Record, the filermustallow for all twelve Payment Amount Fields. For those fields not
used, enter“0s”(zeros).
June 24, 200212482002–25 I.R.B.

.02The following specifications include a field in the payee records called“Name Control”in which the first four characters
of the payee’s surname are to be entered by the filer;
(a)If filers are unable to determine the first four characters of the surname, the Name Control Field may be left blank. Com-
pliance with the following will facilitate IRS computer programs in identifying the correct name control:
(1)The surname of the payee whose TIN is shown in the“B”Record should always appear first. If, however, the records
have been developed using the first name first, the filer must leave a blank space between the first and last names.
(2)In the case of multiple payees, only the surname of the payee whose TIN (SSN, EIN, ITIN, or ATIN) is shown in the
“B”Record must be present in the First Payee Name Line. Surnames of any other payees may be entered in the Sec-
ond Payee Name Line.
.03For all fields marked“Required”, the transmitter must provide the information described under“Description and Remarks”.
For those fields not marked“Required”, the transmitter must allow for the field, but may be instructed to enter blanks or zeros in
the indicated field position(s) and for the indicated length.
.04All records must be a fixed length of 750 positions.
.05A field is also provided in these specifications 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. 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 Entry Field.
.06Following the Special Data Entries Field in the“B”Record, payment fields have been allocated for State Income Tax With-
held and Local Income Tax Withheld. These fields are for the convenience of the filers. The information will not be used by IRS/
MCC.
.07Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A,
Sec. 13, to participate in this program.
.08All alpha characters in the“B”Record must be uppercase.
.09 Do notuse decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numerics.
Record Name: Payee“B”Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1Required. Enter“B”.
2–5Payment Year
4Required. Enter“2002”(unless reporting prior year data; report the
year which applies [2000, 2001, etc.]).
6Corrected Return Indicator
(See Note.)
1Required for corrections only. Indicates a corrected return.
Code
Definition
GIf this is a one-transaction correction or the first of
a two-transaction correction.
CIf this is the second transaction of a two-
transaction correction.
BlankIf this is not a return being submitted to correct
information already processed by IRS.
☛Note: C, G, and non-coded records must be reported using separate Payer“A”Records. Refer to Part A, Sec. 11,
for specific instructions on how to file corrected returns.
2002–25 I.R.B.1249June 24, 2002

Record Name: Payer“B”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
7–10Name Control4If determinable, enter the first four characters of the surname of the
person whose TIN is being reported in positions 12–20 of the“B”
Record; otherwise,enter blanks. This usually is the payee. If the name
that corresponds to the TIN is not included in the first or second payee
name line and the correct name control is not provided, a backup with-
holding notice may be generated for the record. Surnames of less than
four characters should be left-justified, filling the unused positions with
blanks. Special characters and imbedded blanks should be removed. In
the case of a business, other than a sole proprietorship, use the first four
significant characters of the business name. Disregard the word“the”
when it is the first word of the name, unless there are only two words
in the name. A dash (-) and an ampersand (&) are the only acceptable
special characters. Surname prefixes are considered, e.g., for Van Elm,
the name control would be VANE. For a sole proprietorship use the
name of the owner to create the name control and report the owner’s
name in positions 248–287, First Payer Name Line.
☛Note: Imbedded blanks, extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr., period [.], apostrophe [’])
should be removed from the Payee Name Lines. This information may be dropped during subsequent processing at IRS/
MCC. A dash (-) and an ampersand (&) are the only acceptable special characters.
The following examples may be helpful to filers in developing the Name Control:
NameName Control
Individuals:
JaneBrown
BROW
John A.Lee
LEE*
James P.En,Sr.
EN*
JohnO’Neill
ONEI
MaryVa n BurenVANB
JuanDe Jesus
DEJE
Gloria A.El-Roy
EL-R
Mr. JohnSmithSMIT
JoeMcCarthy
MCCA
PedroTorres-Lopes
TORR
MariaLopez Moreno**
LOPE
Binh ToLa
LA*
Nhat ThiPham
PHAM
MarkD’Allesandro
DALL
Corporations:
TheFirst National Bank
FIRS
The Hideaway
THEH
A&BCafe
A&BC
11THStreet Inc.
11TH
Sole Proprietor:
MarkHemlock
HEML
DBA The Sunshine Club
June 24, 200212502002–25 I.R.B.

Record Name: Payer“B”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
Partnership:
RobertAspen
and Bess Willow
ASPE
HaroldFir, Bruce Elm,
and Joyce Spruce et al Ptr
FIR*
Estate:
FrankWhite Estate
WHIT
Estate of SheilaBlue
BLUE
Trusts and Fiduciaries:
Daisy Corporation Employee
Benefit Trust
DAIS
Trust FBO TheCherryblossom
Society
CHER
Exempt Organization:
Laborer’s Union, AFL-CIO
LABO
St. Bernard’s Methodist
STBE
Church Bldg. Fund
*Name Controls of less than four significant characters must be left-justified and blank-filled.
**For Hispanic names, when two last names are shown for an individual, derive the name control from the first last name.
11Type of TIN1This field is used to identify the Taxpayer Identification Number
(TIN) in positions 12–20 as either an Employer Identification Num-
ber (EIN), a Social Security Number (SSN), an Individual Taxpayer
Identification Number (ITIN) or an Adoption Taxpayer Identification
Number(ATIN). Enter the appropriate code from the following table:
Code
Type of TINType of Account
1EINA business, organization, sole propri-
etor, or other entity
2SSNAn individual, including a sole propri-
etor
2ITINAn individual required to have a tax-
payer identification number, but who is
not eligible to obtain an SSN
2ATINAn adopted individual prior to the
assignment of a social security number
BlankN/AIf the type of TIN is not determinable,
enter a blank.
2002–25 I.R.B.1251June 24, 2002

Record Name: Payee“B”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
12–20Payee’s Taxpayer
Identification
Number(TIN)
9Required. Enter the nine-digit Taxpayer Identification Number of
the payee (SSN, ITIN, ATIN, or EIN). If an identification number
has been applied for but not received, enter blanks.Do not enter
hyphens or alpha characters. All zeros, ones, twos, etc., will have
the effect of an incorrect TIN. If the TIN is not available, enter
blanks. Payers who submit data with missing TINs, and have taken
the required steps to obtain this information, should submit a letter
with their media.
☛Note: If you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through
Entities on Form 1099, see the2002 General Instruction for Forms 1099, 1098, 5498 and W–2Gbeginning on page 13 for
reporting requirements.
21–40Payer’s Account Num-
ber For Payee
20Enter any number assigned by the payer to the payee (e.g., checking
or savings account number). Filers are encouraged to use this field.
This number helps to distinguish individual payee records and
should be unique for each document. Do not use the payee’s TIN
since this will not make each record unique. This information is par-
ticularly useful when corrections are filed. This number will be pro-
vided with the backup withholding notification and may be helpful
in identifying the branch or subsidiary reporting the transaction. Do
not define data in this field in packed decimal format. If fewer than
twenty characters are used, filers may either left or right-justify, fill-
ing the remaining positions with blanks.
41–44Payer’s Office Code4Enter office code of payer; otherwise, enter blanks. For payers with
multiple locations, this field may be used to identify the location of
the office submitting the information return. This code will also
appear on backup withholding notices.
45–54Blank10Enter blanks
Payment Amount Fields
(Must be numeric)
Required. Filers should allow for all payment amounts. For
those not used, enter zeros. Each payment field must contain 12
numeric characters. Each payment amount must contain U.S. dollars
and cents. The right-most two positions represent cents in the pay-
ment amount fields.Do not enter dollar signs, commas, decimal
points, or negative payments, except those items that reflect a
loss on Form 1099-B. Positive and negative amounts are indicated
by placing a“+”(plus) or“-”(minus) sign in the left-most position
of the payment amount field. A negative over punch in the units
position may be used, instead of a minus sign, to indicate a negative
amount. If a plus sign, minus sign, or negative over punch is not
used, the number is assumed to be positive. Negative over punch
cannot be used in PC created files. Payment amounts must be right-
justified and unused positions must be zero-filled.
55–66Payment Amount 1*12The amount reported in this field represents payments for Amount
Code 1 in the“A”Record.
67–78Payment Amount 2*12The amount reported in this field represents payments for Amount
Code 2 in the“A”Record.
79–90Payment Amount 3*12The amount reported in this field represents payments for Amount
Code 3 in the“A”Record.
91–102Payment Amount 4*12The amount reported in this field represents payments for Amount
Code 4 in the“A”Record.
103–114Payment Amount 5*12The amount reported in this field represents payments for Amount
Code 5 in the“A”Record.
June 24, 200212522002–25 I.R.B.

Record Name: Payee“B”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
115–126Payment Amount 6*12
The amount reported in this field represents payments for Amount
Code 6 in the“A”Record.
127–138Payment Amount 7*12
The amount reported in this field represents payments for Amount
Code 7 in the“A”Record.
139–150Payment Amount 8*12
The amount reported in this field represents payments for Amount
Code 8 in the“A”Record.
151–162Payment Amount 9*12
The amount reported in this field represents payments for Amount
Code 9 in the“A”Record.
163–174Payment Amount A*12
The amount reported in this field represents payments for Amount
Code A in the“A”Record.
175–186Payment Amount B*12The amount reported in this field represents payments for Amount
Code B in the“A”Record.
187–198Payment Amount C*12The amount reported in this field represents payments for Amount
Code C in the“A”Record.
*If there are discrepancies between the payment amount fields and the boxes on the paper forms, the instructions in
this Revenue Procedure govern.
199–246Reserved48Enter blanks.
247Foreign Country Indica-
tor
1If the address of the payee is in a foreign country, enter a“1”
(one) in this field; otherwise, enter blank. When filers use this indi-
cator, they may use a free format for the payee city, state, and ZIP
Code. Enter information in the following order: city, province or
state, postal code, and the name of the country. Address information
must not appear in the First or Second Payee Name Line.
248–287First Payee Name Line40Required. Enter the name of the payee (preferably surname first)
whose Taxpayer Identification Number (TIN) was provided in posi-
tions 12–20 of the“B”Record. Left-justify and fill unused positions
with blanks. If more space is required for the name, use the Second
Payee Name Line Field. The names of any other payees may be
entered in the Second Payee Name Line Field. If reporting informa-
tion for a sole proprietor, the individual’s name must always be
present, preferably on the First Payee Name Line. The use of the
business name is optional in the Second Payee Name Line Field.
End the First Payee Name Line with a full word. Use appropriate
spacing. Extraneous words, titles, and special characters (i.e., Mr.,
Mrs., Dr., period, apostrophe) should be removed from the Payee
Name Lines. This information may be dropped during subsequent
processing at IRS/MCC. A dash (-) and an ampersand (&) are the
only acceptable special characters.
☛Note: If you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through
Entities on Form 1099, see the2002 General Instruction for Forms 1099, 1098, 5498 and W-2Gbeginning on page 13 for
reporting requirements.
288–327Second Payee Name
Line
40If there are multiple payees (e.g., partners, joint owners, or spouses),
use this field for those names not associated with the TIN provided
in positions 12–20 of the“B”Record, or if not enough space was
provided in the First Payee Name Line, continue the name in this
field.Do not enter address information. It is important that filers
provide as much payee information to IRS/MCC as possible to iden-
tify the payee associated with the TIN. Left-justify and fill unused
positions with blanks.See Note above in First Payee Name Line.
328–367Blank40Enter blanks.
2002–25 I.R.B.1253June 24, 2002

Record Name: Payee“B”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
368–407Payee Mailing Address40Required. Enter mailing address of payee. Street address should
include number, street, apartment or suite number (or PO Box if mail
is not delivered to street address). Left-justify information and fill
unused positions with blanks. This fieldmust notcontain any data
other than the payee’s mailing address.
408–447Blank40Enter blanks.
448–487Payee City40Required. Enter the city, town or post office. Left-justify informa-
tion and fill the unused positions with blanks. Enter APO or FPO if
applicable. Do not enter state and ZIP Code information in this field.
488–489Payee State2Required. Enter the valid U.S. Postal Service state abbreviations for
states or the appropriate postal identifier (AA, AE, or AP) described
in Part A, Sec. 15.
490–498Payee ZIP Code9Required. Enter the valid ZIP Code (nine or five digit) assigned by
the U.S. Postal Service. If only the first five-digits are known, left-
justify information and fill the unused positions with blanks. For
foreign countries, alpha characters are acceptable as long as the filer
has entered a“1”(one) in the Foreign Country Indicator, located in
position 247 of the“B”Record.
499Blank1Enter blank.
500–507Record Sequence
Number
8Required.Enter the number of the record as it appears within your
file. The record sequence number for the“T”record will always be
“1”(one), since it is the first record on your file. Each record,
thereafter, must be incremented by one in ascending numerical
sequence, i.e. 2, 3, 4 etc. Right- justify numbers with leading zeroes
in the field. For example, the“T”record sequence number would
appear as“00000001”in the field.
508–543Blank36Enter Blanks.
Standard Payee“B”Record Format For All Types of Returns, Positions 1–543
Record
Type
Payment
Year
Corrected
Return
Indicator
Name
Control
Type of
TIN
Payee’s
TIN
Payer’s
Account
Number
For Payee
12–567–101112–2021–40
Payer’s
Office
Code
BlankPayment
Amount
1
Payment
Amount
2
Payment
Amount
3
Payment
Amount
4
Payment
Amount
5
41–4445–5455–6667–7879–9091–102103–114
Payment
Amount
6
Payment
Amount
7
Payment
Amount
8
Payment
Amount
9
Payment
Amount
A
Payment
Amount
B
115–126127–138139–150151–162163–174175–186
June 24, 200212542002–25 I.R.B.

Standard Payee“B”Record Format For All Types of Returns, Positions 1–543 (Continued)
Payment
Amount
C
ReservedForeign
Country
Indicator
First Payee
Name Line
Second Payee
Name Line
Blank
187–198199–246247248–287288–327328–367
Payee
Mailing
Address
BlankPayee
City
Payee
State
Payee
ZIP
Code
BlankRecord
Sequence
Number
Blank
368–407408–447448–487488–489490–498499500–507508–543
The following sections define the field positions for the different types of returns in the Payee“B”Record (positions 544–
750):
(l) Form 1098
(2) Form 1098-E
(3) Form 1098-T
(4) Form 1099-A
(5) Form 1099-B
(6) Form 1099-C
(7) Form 1099-DIV*
(8) Form 1099-G*
(9) Form 1099-INT*
(10) Form 1099-LTC
(11) Form 1099-MISC*
(12) Form 1099-MSA
(13) Form 1099-OID*
(14) Form 1099-PATR*
(15) Form 1099-Q
(16) Form 1099-R*
(17) Form 1099-S
(18) Form 5498*
(19) Form 5498-MSA
(20) Form W-2G
* These forms may be filed through the Combined Federal/State Filing Program. IRS/MCC will forward these records to partici-
pating states for filers who have been approved for the program. See Part A, Sec. 13, for information about the program, including
specific codes for the record layouts.
(1) Payee“B”Record—Record Layout Positions 544–750 for Form 1098
Field
PositionField TitleLengthDescription and Remarks
544–662Blank119Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–748Blank26Enter blanks.
749–750Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
2002–25 I.R.B.1255June 24, 2002

Payee“B”Record—Record Layout Positions 544–750
Forms 1098
BlankSpecial
Data
Entries
BlankBlank
or CR/LF
544–662663–722723–748749–750
(2) Payee“B”Record—Record Layout Positions 544–750 for Form 1098–E
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547OriginationFees/
Capitalized Interest
Indicator
1Enter“1”(one) if the amount reported in Payment Amount Field 1
includes loan origination fees and/or capitalized interest. Otherwise,
enter a blank.
548–662Blank115Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for the filing requirements. If this field is not utilized, enter blanks.
723–748Blank26Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
Forms 1098-E
BlankOrigination
Fees/
Capitalized
Interest
Indicator
BlankSpecial
Data
Entries
BlankBlank or CR/LF
544–546547548–662663–722723–748749–750
(3) Payee“B”Record—Record Layout Positions 544–750 for Form 1098-T
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Half-time Student
Indicator
1Enter“1”(one) if the student was at least a half-time student during
any academic period that began in 2002. Otherwise, enter a blank.
548Graduate Student
Indicator
1Enter“1”(one) if the student is enrolled exclusively in a graduate
level program. Otherwise, enter a blank.
549–662Blank114Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for the filing requirements. If this field is not utilized, enter blanks.
723–748Blank26Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
June 24, 200212562002–25 I.R.B.

Payee“B”Record—Record Layout Positions 544–750
Form 1098-T
BlankHalf-time
Student
Indicator
Graduate
Student
Indicator
BlankSpecial
Data
Entries
BlankBlank or
CR/LF
544–546547548549–662663–722723–748749–750
(4) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–A
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Personal Liability
Indicator
1Enter the appropriate indicator from the table below:
Indicator
Usage
1Borrower was personally liable for repayment of the
debt.
BlankBorrower was not personally liable for repayment of the
debt.
548–555Date of Lender’s Acqui-
sition or Knowledge of
Abandonment
8Enter the acquisition date of the secured property or the date the
lender first knew or had reason to know the property was abandoned,
in the format YYYYMMDD (e.g., January 5, 2002, would be
20020105).Do not enter hyphens or slashes.
556–594Description of Property39Enter a brief description of the property. For real property, enter the
address, or, if the address does not sufficiently identify the property,
enter the section, lot and block. For personal property, enter the type,
make and model (e.g., Car-1999 Buick Regal or Office Equipment).
Enter“CCC”for crops forfeited on Commodity Credit Corporation
loans. If fewer than 39 positions are required, left-justify information
and fill unused positions with blanks.
595–662Blank68Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for the filing requirements. If this field is not utilized, enter blanks.
723–748Blank26Enter blanks.
749–750Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
Form 1099–A
BlankPersonal Liability
Indicator
Date of Lender’s
Acquisition or
Knowledge of
Abandonment
Description
of
Property
Blank
544–546547548–555556–594595–662
Special
Data
Entries
BlankBlank or
CR/LF
663–722723–748749–750
2002–25 I.R.B.1257June 24, 2002

(5) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–B
Field
PositionField TitleLengthDescription and Remarks
544Second TIN Notice
(Optional)
1Enter“2”(two) to indicate notification by IRS twice within three
calendar years that the payee provided an incorrect name and/or TIN
combination; otherwise, enter a blank.
545–546Blank2Enter blanks.
547Gross Proceeds Indica-
tor
1Enter the appropriate indicator from the following table, to identify
the amount reported in Amount Code 2; otherwise, enter a blank.
Indicator
Usage
1Gross proceeds
2Gross proceeds less commissions and options premiums
548–555Date of Sale8For broker transactions, enter the trade date of the transaction. For
barter exchanges, enter the date when cash, property, a credit, or
scrip is actually or constructively received in the format YYYYM-
MDD (e.g., January 5, 2002, would be 20020105). Enter blanks if
this is an aggregate transaction.Do not enter hyphens or slashes.
556–568CUSIP Number13For broker transactions only, enter the CUSIP (Committee on Uni-
form Security Identification Procedures) number of the item reported
for Amount Code 2 (stocks, bonds, etc.). Enter blanks if this is an
aggregate transaction. Enter“0s”(zeros) if the number is not avail-
able. Right-justify information and fill unused positions with blanks.
569–607Description39If fewer than 39 characters are required, left-justify information and
fill unused positions with blanks. For broker transactions, enter a
brief description of the disposition item (e.g., 100 shares of XYZ
Corp). For regulated futures and forward contracts, enter“RFC”or
other appropriate description. For bartering transactions, show the
services or property provided.
608–662Blank55Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries field.
747–748Blank2Enter blanks.
749–750Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
for Form 1099–B
Second
TIN Notice
(Optional)
BlankGross
Proceeds
Indicator
Date of
Sale
CUSIP
Number
Description
544545–546547548–555556–568569–607
June 24, 200212582002–25 I.R.B.

Payee“B”Record—Record Layout Positions 544–750
for Form 1099–B (Continued)
BlankSpecial
Data
Entries
State
Income
Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or
CR/LF
608–662663–722723–734735–746747–748749–750
(6) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–C
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Bankruptcy Indicator1Enter“1”(one) to indicate the debt was discharged in bankruptcy, if
known. Otherwise, enter a blank.
548–555Date Canceled8Enter the date the debt was canceled in the format of YYYYMMDD
(e.g., January 5, 2002, would be 20020105).Do not enter hyphens
or slashes.
556–594Debt Description39Enter a description of the origin of the debt, such as student loan,
mortgage, or credit card expenditure. If a combined Form 1099-C
and 1099–A is being filed, also enter a description of the property.
595–662Blank68Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–748Blank26Enter blanks.
749–750Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750 for Form 1099-C
BlankBankruptcy
Indicator
Date
Canceled
Debt
Description
BlankSpecial
Data
Entries
544–546547548–555556–594595–662663–722
BlankBlank
or CR/LF
723–748749–750
(7) Payee“B”Record—Record Layout Positions 544–750 for Form 1099–DIV
Field
PositionField TitleLengthDescription and Remarks
544Second TIN Notice
(Optional)
1Enter“2”(two) to indicate notification by IRS twice within three
calendar years that the payee provided an incorrect name and/or TIN
combination; otherwise, enter a blank.
545–546Blank2Enter blanks.
547–586Foreign Country or U.S.
Possession
40Enter the name of the foreign country or U.S. possession to which
the withheld foreign tax (Amount Code A) applies. Otherwise, enter
blanks.
587–662Blank76Enter blanks.
2002–25 I.R.B.1259June 24, 2002

(7) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-DIV (Continued)
Field
PositionField TitleLengthDescription and Remarks
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries Field.
747–748Combined Federal/State
Code
2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program enter the valid state
code from Part A, Sec. 13, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544-750
for Form 1099-DIV
Second
TIN
Notice
(Optional)
BlankForeign
Country
or U.S.
Possession
BlankSpecial
Data Entries
544545–546547–586587–662663–722
State
Income
Tax
Withheld
Local
Income
Tax
Withheld
Combined
Federal/
State
Code
Blank
or CR/LF
723–734735–746747–748749–750
(8) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-G
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Trade or Business
Indicator
1Enter“1”(one) to indicate the state or local income tax refund,
credit, or offset (Amount Code 2) is attributable to income tax that
applies exclusively to income from a trade or business.
Indicator
Usage
1Income tax refund applies exclusively to a trade or busi-
ness.
BlankIncome tax refund is a general tax refund.
June 24, 200212602002–25 I.R.B.

(8) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-G (Continued)
Field
PositionField TitleLengthDescription and Remarks
548–551Tax Year of Refund4Enter the tax year for which the refund, credit, or Offset (Amount
Code 2) was issued.The tax year must reflect the tax year for
which the payment was made, not the tax year of the Form
1099-G. The tax year must be in the four position format of
YYYY (e.g.,1999). The valid range of years for the refund is 1992
through 2001.
☛Note: This data is not considered prior year data since it is required to be reported in the current tax year. Do NOT
enter“P”in field position 6 of the Transmitter“T”Record.
552–662Blank111Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. You may enter your routing and transit num-
ber (RTN) here. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries Field.
747–748Combined Federal/State
Code
2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 13, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
for Form 1099-G
BlankTrade or Business
Indicator
Tax Year
of
Refund
BlankSpecial
Data
Entries
State
Income
Tax
Withheld
544–546547548–551552–662663–722723–734
Local
Income
Tax
Withheld
Combined
Federal/
State
Code
Blank
or CR/LF
735–746747–748749–750
2002–25 I.R.B.1261June 24, 2002

(9) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-INT
Field
PositionField TitleLengthDescription and Remarks
544Second TIN Notice
(Optional)
1Enter“2”to indicate notification by IRS twice within three calendar
years that the payee provided an incorrect name and/or TIN combi-
nation; otherwise, enter a blank.
545–546Blank2Enter blanks.
547–586Foreign Country or U.S.
Possession
40Enter the name of the foreign country or U.S. possession to which
the withheld foreign tax (Amount Code 6) applies. Otherwise, enter
blanks.
587–662Blank76Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. You may enter your routing and transit num-
ber (RTN) here. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries Field.
747–748Combined Federal/State
Code
2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 13, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
for Form 1099-INT
Second
TIN
Notice
(Optional)
BlankForeign
Country
or U.S.
Possession
BlankSpecial
Data
Entries
State
Income
Tax
Withheld
544545–546547–586587–662663–722723–734
Local
Income
Tax
Withheld
Combined
Federal/
State
Code
Blank
or CR/LF
735–746747–748749–750
(10) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-LTC
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Type of Payment
Indicator
1Enter the appropriate indicator from the following table; otherwise,
enter blanks.
June 24, 200212622002–25 I.R.B.

(10) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-LTC (Continued)
Field
PositionField TitleLengthDescription and Remarks
Indicator
Usage
1Per diem
2Reimbursed amount
548–556Social Security Number
of Insured
9Required. Enter the Social Security Number of the insured.
557–596Name of Insured40Required. Enter the name of the insured.
597–636Address of Insured40Required. Enter the address of the insured. Street address should
include number, street, apartment, or suite number (or PO Box if
mail is not delivered to street address). Left-justify information and
fill unused positions with blanks. This fieldmust notcontain any
data other than payee’s address.
For U.S. addresses, the payee city, state, and ZIP Code must be reported as a 40, 2, and 9 position field, respectively.Filers
must adhere to the correct format for the insured’s city, state, and ZIP Code.
For foreign addresses, filers may use the insured’s city, state, and ZIP Code as a continuous 51 position field. Enter infor-
mation in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign
address, the Foreign Country Indicator in position 247 must contain a“1”(one).
637–676City of Insured40Required. Enter the city, town, or post office. Left-justify informa-
tion and fill the unused positions with blanks. Enter APO or FPO, if
applicable. Do not enter state and ZIP Code information in this field.
677–678State of Insured2Required. Enter the valid U.S. Postal Service state abbreviations for
states or the appropriate postal identifier (AA, AE, or AP) described
in Part A, Sec. 15.
679–687ZIP Code of Insured9Required. Enter the valid nine-digit ZIP Code assigned by the U.S.
Postal Service. If only the first five-digits are known, left-justify
information and fill the unused positions with blanks. For foreign
countries, alpha characters are acceptable as long as the filer has
entered a“1”(one) in the Foreign Country Indicator, located in
position 247 of the“B”Record.
688Status of Illness Indica-
tor (Optional)
1Enter the appropriate code from the table below to indicate the sta-
tus of the illness of the insured; otherwise, enter blank:
Indicator
Usage
1Chronically ill
2Terminally ill
689–696 Date Certified
(Optional)
8Enter the latest date of a doctor’s certification of the status of the
insured’s illness. The format of the date is YYYYMMDD (e.g.,
January 5, 2002, would be 20020105).Do not enter hyphens or
slashes.
697QualifiedContract
(Optional)
1Enter a“1”(one) if benefits were from a qualified long-term care
insurance contract; otherwise, enter blank.
698–722Blank25Enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled.
2002–25 I.R.B.1263June 24, 2002

(10) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-LTC (Continued)
Field
PositionField TitleLengthDescription and Remarks
747–748Blank2Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
for Form 1099-LTC
BlankType of
Payment
Indicator
SSN of
Insured
Name of
Insured
Address
of
Insured
City of
Insured
State of
Insured
ZIP Code
of
Insured
544–546547548–556557–596597–636637–676677–678679–687
Status of
Illness
Indicator
(Optional)
Date
Certified
(Optional)
Qualified
Contract
Indicator
(Optional)
BlankState
Income
Tax
Withheld
Local
Income
Tax
Withheld
688689–696697698–722723–734735–746
BlankBlank
or
CR/LF
747–748749–750
(11) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-MISC
Field
PositionField TitleLengthDescription and Remarks
544Second TIN Notice
(Optional)
1Enter“2”to indicate notification by IRS twice within three calendar
years that the payee provided an incorrect name and/or TIN combi-
nation; otherwise, enter a blank.
545–546Blank2Enter blanks.
547Direct Sales Indicator
(See Note.)
1Enter a“1”(one) to indicate sales of $5,000 or more of consumer
products to a person on a buy-sell, deposit-commission, or any other
commission basis for resale anywhere other than in a permanent
retail establishment. Otherwise, enter a blank.
☛Note: If reporting a direct sales indicator only, use Type of Return“A”in Field Position 27 and Amount Code 1 in
Field Position 28 of the Payer“A”Record. All payment amount fields in the Payee“B”Record will contain zeros.
548–662Blank115Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not used, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
June 24, 200212642002–25 I.R.B.

(11) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-MISC (Continued)
Field
PositionField TitleLengthDescription and Remarks
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries Field.
747–748Combined Federal/State
Code
2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 13, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
for Form 1099-MISC
Second
TIN
Notice
(Optional)
BlankDirect
Sales
Indicator
BlankSpecial
Data
Entries
State
Income
Tax
Withheld
Local
Income
Tax
Withheld
544545–546547548–662663–722723–734735–746
Combined
Federal/
State
Code
Blank
or CR/LF
747–748749–750
(12) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-MSA
Field
PositionField TitleLengthDescription and Remarks
544Blank1Enter blank.
545Distribution Code1Required. Enter the applicable code to indicate the type of payment:
Code
Category
1Normal distribution
2Excess contribution
3Disability
4Death distribution other than code 6 (This includes dis-
tributions to a spouse, nonspouse, or estate beneficiary in
the year of death and to an estate after the year of death.)
5Prohibited transaction
6Death distributionafter year of deathto a nonspouse
beneficiary (Do not use for distribution to an estate.)
546Blank1Enter a blank.
547Medicare+Choice MSA
Indicator
1Enter“1”(one) if distributions are from a Medicare+Choice MSA.
Otherwise, enter a blank.
548–662Blank115Enter blanks.
2002–25 I.R.B.1265June 24, 2002

(12) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-MSA (Continued)
Field
PositionField TitleLengthDescription and Remarks
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries Field.
747–748Blank2Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
for Form 1099-MSA
BlankDistribution
Code
BlankMedicare+
Choice MSA
Indicator
BlankSpecial Data
Entries
544545546547548–662663–722
State
Income Tax
Withheld
Local Income
Tax
Withheld
BlankBlank
or
CR/LF
723–734735–746747–748749–750
(13) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-OID
Field
PositionField TitleLengthDescription and Remarks
544Second TIN (Optional)1Enter“2”to indicate notification by IRS twice within three calendar
years that the payee provided an incorrect name and/or TIN combi-
nation; otherwise, enter a blank.
545–546Blank2Enter blanks.
547–585Description39Required. Enter the CUSIP number, if any. If there is no CUSIP
number, enter the abbreviation for the stock exchange and issuer, the
coupon rate, and year (must be 4-digit year) of maturity (e.g.,
NYSE XYZ 12 /2002). Show the name of the issuer if other than
the payer. If fewer than 39 characters are required, left-justify infor-
mation and fill unused positions with blanks.
586–662Blank77Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
June 24, 200212662002–25 I.R.B.

(13) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-OID (Continued)
Field
PositionField TitleLengthDescription and Remarks
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries Field.
747–748Combined Federal/State
Code
2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 13, Table l. For those payers or states not
participating in this program, enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
for Form 1099-OID
Second
TIN
Notice
(Optional)
BlankDescriptionBlankSpecial
Data
Entries
State
Income
Tax
Withheld
544545–546547–585586–662663–722723–734
Local
Income
Tax
Withheld
Combined
Federal/
State
Code
Blank
or CR/LF
735–746747–748749–750
(14) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-PATR
Field
PositionField TitleLengthDescription and Remarks
544Second TIN Notice
(Optional)
1Enter“2”(two) to indicate notification by IRS twice within three
calendar years that the payee provided an incorrect name and/or TIN
combination; otherwise, enter a blank.
545–662Blank118Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
2002–25 I.R.B.1267June 24, 2002

(14) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-PATR (Continued)
Field
PositionField TitleLengthDescription and Remarks
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries Field.
747–748Combined Federal/State
Code
2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 13, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750 for 1099-PATR
Second
TIN
Notice
(Optional)
BlankSpecial
Data
Entries
State
Income Tax
Withheld
Local
Income
Tax
Withheld
Combined
Federal/
State
Code
Blank
or CR/LF
544545–662663–722723–734735–746747–748749–750
(15) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-Q
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Trustee to Trustee Roll-
over Indicator
1Required.Enter a“1”(one) if reporting a trustee to trustee roll-
over; otherwise, enter blank.
548Type of Tuition Payment1Required.Enter the appropriate code from the table below to indi-
cate the type of tuition payment; otherwise, leave blank.
Indicator
Usage
1Private Payment
2State Payment
549Designated Beneficiary1Required.Enter a“1”(one) if the recipient is not the designated
beneficiary; otherwise, enter a blank.
550–662Blank113Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–748Blank26Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750 for 1099-Q
BlankTrustee to
Trustee
Rollover
Indicator
Type of
Tuition
Payment
Designated
Beneficiary
BlankSpecial
Data
Entries
BlankBlank
or
CR/LF
544–546547548549550–662663–722723–748749–750
June 24, 200212682002–25 I.R.B.

(16) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-R
Field
PositionField TitleLengthDescription and Remarks
544Blank1Enter blank.
545–546Distribution Code
(For a detailed explana-
tion of distribution
codes, see the2002
Instructions for Forms
1099-R and 5498.)
See chart at the end of
this record layout for a
diagram of valid combi-
nations of Distribution
Codes.
2Required. Enter at least one distribution code from the table below.
More than one code may apply. If only one code is necessary, it must
be entered in position 545. If two codes are necessary, and one of the
codes is an alpha code (except code A), the alpha code must be
entered in position 545 and the numeric code in position 546 (for
example G4, J8, etc.). Distribution code A, when applicable, must be
entered in position 546 with a numeric code in position 545 (for
example 7A). When using Code P for an IRA distribution under sec-
tion 408(d)(4) of the Internal Revenue Code, the filer may also enter
Code 1, 2, or 4, if applicable. Only three numeric combinations are
acceptable: Codes 8 and 1, 8 and 2, and 8 and 4 on one return. These
three combinations can be used only if both codes apply to the dis-
tribution being reported. If more than one numeric code is applicable
to different parts of a distribution, report two separate“B”Records.
Distribution Codes E, F, H, N, R, and S cannot be used with any
other codes. Distribution Code G may be used with Distribution
Code 4 only if applicable.
Code
Category
1*Early distribution, no known exception (in most cases,
under age 59 1/2)
2*Early distribution, exception applies (Under age 59 1/2)
3*Disability
4*Death
5*Prohibited transaction
6Section 1035 exchange (a tax-free exchange of life
insurance, annuity, or endowment contracts)
7*Normal distribution
8*Excess contributions plus earnings/excess deferrals
(and/or earnings) taxable in2002
9PS 58 costs (premiums paid by a trustee or custodian for
current insurance protection)
AMay be eligible for 10-year tax option
D*Excess contributions plus earnings/excess deferrals tax-
able in2000
EExcess annual additions under section 415
FCharitable gift annuity
GDirect rollover to IRA
H*Direct rollover to qualified plan or tax-sheltered annu-
ity or a transfer from a conduit IRA to a qualified plan
JEarly distribution from a Roth IRA, no known exception
(This code may be used with Code 5, 8, or P.)
LLoans treated as deemed distributions under section
72(p)
MDistribution from a Coverdell ESA
NRecharacterized IRA contribution made for2002
P*Excess contributions plus earnings/excess deferrals tax-
able in2001
2002–25 I.R.B.1269June 24, 2002

(16) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
PositionField TitleLengthDescription and Remarks
RRecharacterized IRA contribution made for2001(See
Note.)
S*Early distribution from a SIMPLE IRA in first 2 years,
no known exception
TRoth IRA distribution, exception applies (This code may
be used with Code 5, 8, or P.)
*If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the IRA/SEP/SIMPLE Indica-
tor of“1”(one) in position 548 of the Payee“B”Record.
☛Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R (and the
original contribution and its character on Form 5498).
547Taxable Amount Not
Determined
1Enter“1”(one) only if the taxable amount of the payment entered
for Payment Amount Field 1 (Gross Distribution) of the“B”Record
cannot be computed; otherwise, enter blank. (If Taxable Amount Not
Determined Indicator is used, enter“0’s”[zeros] in Payment
Amount Field 2 of the Payee“B”Record.) Please make every effort
to compute the taxable amount.
548IRA/SEP/SIMPLE
Indicator
1Enter“1”(one) for a traditional IRA, SEP, or SIMPLE distribution
or Roth conversion; otherwise, enter a blank. (See Note.)Ifthe
IRA/SEP/SIMPLE Indicator is used, enter the amount of the Roth
conversion or distribution in Payment Amount Field A of the Payee
“B”Record.Do not use the indicator for a distribution from a
Roth or Coverdell ESA or for an IRA recharacterization.
☛Note: For Form 1099-R, generally, report the Roth conversion or total amount distributed from a traditional IRA,
SEP, or SIMPLE in Payment Amount Field A (traditional IRA/SEP/SIMPLE distribution or Roth conversion), as well
as Payment Amount Field 1 (Gross Distribution) of the“B”Record. Refer to the2002 Instructions for Forms 1099-R
and 5498for exceptions (Box 2a instructions).
549Total Distribution Indi-
cator (See Note.)
1Enter a“1”(one) only if the payment shown for Distribution
Amount Code 1 is a total distribution that closed out the account;
otherwise, enter a blank.
☛Note: A total distribution is one or more distributions within one tax year in which the entire balance of the account
is distributed. Any distribution that does not meet this definition is not a total distribution.
550–551Percentage of Total
Distribution
2Use this field when reporting a total distribution to more than one
person, such as when a participant is deceased and a payer distrib-
utes to two or more beneficiaries. Therefore, if the percentage is 100,
leave this field blank. If the percentage is a fraction, round off to the
nearest whole number (for example, 10.4 percent will be 10 percent;
10.5 percent will be 11 percent). Enter the percentage received by
the person whose TIN is included in positions 12–20 of the“B”
Record. This field must be right-justified and unused positions must
be zero-filled. If not applicable, enter blanks. Filers are not required
to enter this information for any IRA distribution or for direct roll-
overs.
552–662Blank111Enter blanks.
June 24, 200212702002–25 I.R.B.

(16) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
PositionField TitleLengthDescription and Remarks
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. The state/payer’s state number, state distribution, name of
locality, and/or local distribution can be entered in this field. Payers
should contact the state or local revenue departments for filing
requirements. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries field.
747–748Combined Federal/State
Code
2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 13, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2002–25 I.R.B.1271June 24, 2002

Payee“B”Record—Record Layout Positions 544–750
for Form 1099-R
BlankDistribution
Code
Taxable
Amount Not
Determined
Indicator
IRA/SEP/SIMPLE
Indicator
Total
Distribution
Indicator
544545–546547548549
Percentage
of Total
Distribution
BlankSpecial
Data
Entries
State
Income
Tax
Withheld
Local
Income
Tax
Withheld
Combined
Federal/
State
Code
Blank
or CR/LF
550–551552–662663–722723–734735–746747–748749–750
(17) Payee“B”Record—Record Layout Positions 544–750 for Form 1099-S
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Property or Services
Indicator
1Required. Enter“1”(one) if the transferor received or will receive
property (other than cash and consideration treated as cash in com-
puting gross proceeds) or services as part of the consideration for the
property transferred. Otherwise, enter a blank.
548–555Date of Closing8Required. Enter the closing date in the format YYYYMMDD (e.g.,
January 5, 2002, would be 20020105).Do not enter hyphens or
slashes.
556–594Address or Legal
Description
39Required. Enter the address of the property transferred (including
city, state, and ZIP Code). If the address does not sufficiently iden-
tify the property, also enter a legal description, such as section, lot,
and block. For timber royalties, enter“TIMBER.”If fewer than 39
positions are required, left-justify information and fill unused posi-
tions with blanks.
595–662Blank68Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries Field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries Field.
747–748Blank2Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
June 24, 200212722002–25 I.R.B.

Payee“B”Record—Record Layout Positions 544–750
for Form 1099-S
BlankProperty
or Services
Indicator
Date of
Closing
Address
or Legal
Description
BlankSpecial
Data
Entries
544–546547548–555556–594595–662663–722
State
Income
Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
723–734735–746747–748749–750
(18) Payee“B”Record—Record Layout Positions 544–750 for Form 5498
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547IRAIndicator
(Individual
Retirement
Account)
1Required, if applicable. Enter“1”(one) if reporting a rollover
(Amount Code 2) or Fair Market Value (Amount Code 5) for an
IRA. Otherwise, enter a blank.
548SEPIndicator
(SimplifiedEmployee
Pension)
1Required, if applicable. Enter“1”(one) if reporting rollover
(Amount Code 2) or Fair Market Value (Amount Code 5) for a SEP.
Otherwise, enter a blank.
549SIMPLE Indicator
(SavingsIncentive
MatchPlan for
Employees)
1Required, if applicable. Enter“1”(one) if reporting a rollover
(Amount Code 2) or Fair Market Value (Amount Code 5) for a
SIMPLE. Otherwise, enter a blank.
550Roth IRA
Indicator
1Required, if applicable. Enter“1”(one) if reporting a rollover
(Amount Code 2) or Fair Market Value (Amount Code 5) for a Roth
IRA. Otherwise, enter a blank.
551Blank1Enter blank.
552Coverdell ESA
Indicator
1Required, if applicable.Enter“1”(one) if reporting a rollover
(Amount Code 2) or Fair Market Value (Amount Code 5) for a
Coverdell ESA. Otherwise, enter a blank.
553–662Blank110Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–746Blank24Enter blanks.
747–748Combined Federal/State
Code
2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 13, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2002–25 I.R.B.1273June 24, 2002

Payee“B”Record—Record Layout Positions 544–750
for Form 5498
BlankIRA
Indicator
SEP
Indicator
SIMPLE
Indicator
Roth
IRA
Indicator
BlankCoverdell
ESA
Indicator
544–546547548549550551552
BlankSpecial
Data
Entries
BlankCombined
Federal/
State
Code
Blank
or CR/LF
553–662663–722723–746747–748749–750
(19) Payee“B”Record—Record Layout Positions 544–750 for Form 5498-MSA
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Medicare+
Choice MSA
Indicator
1Enter“1”(one) for Medicare+Choice MSA.
548–662Blank115Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–748Blank26Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750
for Form 5498–MSA
BlankMedicare+
Choice MSA
Indicator
BlankSpecial Data
Entries
BlankBlank or
CR/LF
544–546547548–662663–722723–748749–750
(20) Payee“B”Record—Record Layout Positions 544–750 for Form W-2G
Field
PositionField TitleLengthDescription and Remarks
544–546Blank3Enter blanks.
547Type of Wager Code1Required. Enter the applicable type of wager code from the table
below:
Code
Category
1Horse race track (or off-track betting of a horse track
nature)
2Dog race track (or off-track betting of a dog track
nature)
3Jai-alai
4State-conducted lottery
5Keno
6Bingo
7Slot machines
8Any other type of gambling winnings
June 24, 200212742002–25 I.R.B.

(20) Payee“B”Record—Record Layout Positions 544–750 for Form W-2G (Continued)
Field
PositionField TitleLengthDescription and Remarks
548–555Date Won8Required. Enter the date of the winning transaction in the format
YYYYMMDD (e.g., January 5, 2002, would be 20020105).Do not
enter hyphens or slashes. This is not the date the money was paid
if paid after the date of the race (or game).
556–570Transaction15Required. For state-conducted lotteries, enter the ticket or other
identifying number. For keno, bingo, and slot machines, enter the
ticket or card number (and color, if applicable), machine serial num-
ber, or any other information that will help identify the winning
transaction. For all others, enter blanks.
571–575Race5If applicable, enter the race (or game) relating to the winning ticket;
otherwise, enter blanks.
576–580Cashier5If applicable, enter the initials or number of the cashier making the
winning payment; otherwise, enter blanks.
581–585Window5If applicable, enter the window number or location of the person
paying the winning payment; otherwise, enter blanks.
586–600First ID15For other than state lotteries, enter the first identification number of
the person receiving the winning payment; otherwise, enter blanks.
601–615Second ID15For other than state lotteries, enter the second identification number
of the person receiving the winnings; otherwise, enter blanks.
616–662Blank47Enter blanks.
663–722Special Data Entries60This portion of the“B”Record may be used to record information
for state or local government reporting or for the filer’s own pur-
poses. Payers should contact the state or local revenue departments
for filing requirements. If this field is not utilized, enter blanks.
723–734State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting state tax withheld, this field may be used as a
continuation of the Special Data Entries field.
735–746Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be zero-
filled. If not reporting local tax withheld, this field may be used as
a continuation of the Special Data Entries field.
747–748Blank2Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee“B”Record—Record Layout Positions 544–750 for Form W–2G
BlankType of
Wager Code
Date
Wo n
TransactionRaceCashierWindowFirst ID
544–546547548–555556–570571–575576–580581–585586–600
Second IDBlankSpecial
Data
Entries
State
Income
Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
601–615616–662663–722723–734735–746747–748749–750
2002–25 I.R.B.1275June 24, 2002

Sec. 7. End of Payer“C”Record—General Field Descriptions and Record Layout
.01The“C”Record consists of the total number of payees and the totals of the payment amount fields filed for each payer and/or
particular type of return. The“C”Record must follow the last“B”Record for each type of return for each payer.
.02For each“A”Record and group of“B”Records on the file, there must be a corresponding“C”Record.
.03The End of Payer“C”Record is a fixed length of 750 positions. The control fields are each 18 positions in length.
Record Name: End of Payer“C”Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1Required. Enter“C”.
2–9Number of Payees8Required. Enter the total number of“B”Records covered by the
preceding“A”Record. Right-justify information and fill unused
positions with zeros.
10–15Blank6Enter blanks.
16–33Control Total 118Required.Accumulate totals of any payment amount fields in the
“B”Records into the appropriate control total fields of the“C”
Record.Control totals must be right-justified and unused control
total fields zero-filled.All control total fields are 18 positions in
length.
34–51Control Total 218
52–69Control Total 318
70–87Control Total 418
88–105Control Total 518
106–123Control Total 618
124–141Control Total 718
142–159Control Total 818
160–177Control Total 918
178–195Control Total A18
196–213Control Total B18
214–231Control Total C18
232–499Blank268Enter blanks.
500–507Record Sequence
Number
8Required.Enter the number of the record as it appears within your
file. The record sequence number for the“T”Record will always be
“1”(one), since it is the first record on your file. Each record,
thereafter, must be incremented by one in ascending numerical
sequence, i.e. 2, 3, 4, etc. Right-justify numbers with leading zeroes
in the field. For example, the“T”Record sequence number would
appear as“00000001”in the field.
508–748Blank241Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
End of Payer“C”Record—Record Layout
Record
Type
Number
of
Payees
BlankControl
Total
1
Control
Total
2
Control
Total
3
Control
Total
4
Control
Total
5
Control
Total
6
12–910–1516–3334–5152–6970–8788–105106–123
Control
Total
7
Control
Total
8
Control
Total
9
Control
Total
A
Control
Total
B
Control
Total
C
BlankRecord
Sequence
Number
124–141142–159160–177178–195196–213214–231232–499500–507
June 24, 200212762002–25 I.R.B.

End of Payer“C”Record—Record Layout (Continued)
BlankBlank
or CR/LF
508–748749–750
Sec. 8. State Totals“K”Record—General Field Descriptions and Record Layout
.01The State Totals“K”Record is a summary for a given payer and a given state in the Combined Federal/State Filing Pro-
gram, usedonlywhen state reporting approval has been granted.
.02The“K”Record will contain the total number of payees and the total of the payment amount fields filed by a given payer
for a given state. The“K”Record(s) must be written after the“C”Record for the related“A”Record. A file format diagram is
located at the end of Part D.
.03The“K”Record is a fixed length of 750 positions. The control total fields are each 18 positions in length.
.04In developing the“K”Record, for example, if a payer used Amount Codes 1, 3, and 6 in the“A”Record, the totals from
the“B”Records coded for this state would appear in Control Totals 1, 3, and 6 of the“K”Record.
.05There must be a separate“K”Record foreach statebeing reported.
.06Refer to Part A, Sec. 13, for the requirements and conditions thatmustbe met to file via this program.
State Totals“K”Record—Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,
1099-R, and 5498
Field
PositionField TitleLengthDescription and Remarks
1Record Type1Required. Enter“K”.
2–9Number of Payees8Required. Enter the total number of“B”Records being coded for
this state. Right-justify information and fill unused positions with
zeros.
10–15Blank6Enter blanks.
16–33Control Total 118Required.Accumulate totals of any payment amount fields in the
“B”Records for each state being reported into the appropriate con-
trol total fields of the appropriate“K”Record.Control totals must
be right-justified and unused control total fields zero-filled.All
control total fields are 18 positions in length.
34–51Control Total 218
52–69Control Total 318
70–87Control Total 418
88–105Control Total 518
106–123Control Total 618
124–141Control Total 718
142–159Control Total 818
160–177Control Total 918
178–195Control Total A18
196–213Control Total B18
214–231Control Total C18
232–499Blank268Enter blanks.
500–507Record Sequence
Number
8Required.Enter the number of the record as it appears within your
file. The record sequence number for the“T”Record will always be
“1”(one), since it is the first record on your file. Each record,
thereafter, must be incremented by one in ascending numerical
sequence, i.e. 2, 3, 4, etc. Right-justify numbers with leading zeroes
in the field. For example, the“T”Record sequence number would
appear as“00000001”in the field.
508–706Blank199Enter blanks.
2002–25 I.R.B.1277June 24, 2002

State Totals“K”Record—Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,
1099-R, and 5498 (Continued)
Field
PositionField TitleLengthDescription and Remarks
707–724State Income Tax
Withheld Total
18State income tax withheld total is for the convenience of the filers.
Aggregate totals of the state income tax withheld field in the Payee
“B”Records; otherwise, enter blanks.
725–742Local Income Tax
Withheld Total
18Local income tax withheld total is for the convenience of the filers.
Aggregate totals of the local income tax withheld field in the Payee
“B”Records; otherwise, enter blanks.
743–746Blank4Enter blanks.
747–748Combined Federal/State
Code
2Required. Enter the code assigned to the state which is to receive
the information. (Refer to Part A, Sec. 13, Table l.)
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
State Totals“K”Record—Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,
1099-R, and 5498
Record
Type
Number
of
Payees
BlankControl
Total
1
Control
Total
2
Control
Total
3
Control
Total
4
Control
Total
5
Control
Total
6
12–910–1516–3334–5152–6970–8788–105106–123
Control
Total
7
Control
Total
8
Control
Total
9
Control
Total
A
Control
Total
B
Control
Total
C
BlankRecord
Sequence
Number
Blanks
124–141142–159160–177178–195196–213214–231232–499500–507508–706
State
Income
Tax
Withheld
Total
Local
Income
Tax
Withheld
Total
BlankCombined
Federal/
State
Code
Blank or
CR/LF
707–724725–742743–746747–748749–750
Sec. 9. End of Transmission“F”Record—General Field Descriptions and Record Layout
.01The End of Transmission“F”Record is a summary of the number of payers in the entire file.
.02The“F”Record is a fixed record length of 750 positions.
.03This record must be written after the last“C”Record (or last“K”Record, when applicable) of the entire file.
Record Name: End of Transmission“F”Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1Required. Enter“F”.
2–9Number of“A”Records8Enter the total number of Payer“A”Records in the entire file (right-
justify and zero-fill) or enter all zeros.
10–30Zero21Enter zeros.
31–49Blank19Enter blanks.
50–57Total Number Payees8Enter the total number of Payee“B”Records reported in the file.
Right-justify information and fill unused positions with zeros. If you
have entered this total in the“T”Record, you may leave this field
blank.
June 24, 200212782002–25 I.R.B.

Record Name: End of Transmission“F”Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
58–499Blank442Enter blanks.
500–507Record Sequence
Number
8Required.Enter the number of the record as it appears within your
file. The record sequence number for the“T”Record will always be
“1”(one), since it is the first record on your file. Each record,
thereafter, must be incremented by one in ascending numerical
sequence, i.e. 2, 3, 4, etc. Right-justify numbers with leading zeroes
in the field. For example, the“T”Record sequence number would
appear as“00000001”in the field.
508–748Blank241Enter blanks.
749–750Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
End of Transmission“F”Record—Record Layout
Record
Type
Number
of
“A”
Records
ZeroBlankTotal
Number
of
Payees
BlankRecord
Sequence
Number
BlankBlank or
CR/LF
12–910–3031–4950–5758–499500–507508–748749–750
Sec. 10. File Layout Diagram
2002–25 I.R.B.1279June 24, 2002

Part E. Extensions of Time and Waivers
Sec. 1. General—Extensions
.01An extension of time to file may be requested for Forms 1098, 1099, 5498, 5498-MSA, W-2G, W-2 series, 8027 and 1042-S.
.02Form 8809, Request for Extension of Time To File Information Returns, should be submitted to IRS/MCC at the address
listed in .08 of this section. This form may be used to request an extension of time to file information returns submitted on paper,
electronically, or magnetically to the IRS. Use a separate Form 8809 for each method of filing information returns you intend to
use, i.e. electronically and/or magnetically.
.03To be considered, an extension request must be postmarked or transmitted by the due date of the returns; otherwise, the
request will be denied. (See Part A, Sec. 9, for due dates.) If requesting an extension of time to file several types of forms, use one
Form 8809; however, the Form 8809 or file must be postmarked no later than the earliest due date. For example, if requesting an
extension of time to file both Forms 1099-INT and 5498, submit Form 8809 on or before February 28, 2003. (See Note.)
☛Note: For Tax Year 2002, if you will be filing Forms 1098, 1099, or W-2Gelectronically,the Form 8809 is not required
unless an extension is needed beyond March 31, 2003.
.04 As soon as it is apparentthat a 30-day extension of time to file is needed, an extension request should be submitted. It will
take a minimum of 30 days for IRS/MCC to respond to an extension request. Generally, IRS/MCC does not begin processing
extension requests until January. Extension requests received prior to January are input on a first come, first serve basis.
.05Under certain circumstances, a request for an extension of time could be denied. When a denial letter is received, any addi-
tional or necessary information may be resubmitted within 20 days.
.06Requesting an extension of time for multiple payers (50 or less) may be done by submitting Form 8809 and attaching a list
of the payer names and associated TINs (EIN or SSN).The listing must be attached to ensure an extension is recorded for all
payers. Form 8809 may be computer-generated or photocopied. Be sure that all the pertinent information is included.
.07Requests for an extension of time to file for more than 50 payers arerequiredto be submitted electronically or magneti-
cally. IRS encourages requests for 10 to 50 payers to be filed electronically or magnetically. (See Sec. 3, for the file format.) The
request may be filed electronically, on tape cartridges, 8mm, 4mm, Quarter-Inch Cartridges (QIC), or 3½–inch diskette.
.08All requests for an extension of time filed on Form 8809 or magnetic media should be sent using the following address:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
☛Note: Due to the large volume of mail received by IRS/MCC and the time factor involved in processing the Form
8809, it is imperative that the attention line be present on all envelopes or packages containing Extension of Time (EOT)
requests.
.09Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the
returns, and delivered by United States mail to the IRS/MCC after the due date, are treated as timely under the“timely mailing as
timely filing”rule. A similar rule applies to designated private delivery services (PDSs). See Part A, Sec. 9, for more information
on PDSs. For requests delivered by a designated PDS, but through a non-designated service, the actual date of receipt by IRS/MCC
will be used as the filing date.
.10Transmitters requesting an extension of time for multiple payers will receive one approval letter, accompanied by a list of
payers covered under that approval.
.11If an additional extension of time is needed, a second Form 8809 or file must be filed by the initial extended due date. Check
line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in
cases of extreme hardship or catastrophic event.If requesting a second 30-day extension of time, submit the information return
files as soon as prepared. Do not wait for MCC’s response to your second extension request.
.12If an extension request is approved, the approval letter should be kept on file. The approval letter or copy of the approval
letter for an extension of time shouldnotbe sent to IRS/MCC with the magnetic media file or to the service center where the paper
returns are filed.
.13Request an extension for only one tax year.
.14The extension request must be signed by the payer or a person who is duly authorized to sign a return, statement, or other
document for the payer.
June 24, 200212802002–25 I.R.B.

.15Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a denial. Carefully
read and follow the instructions on the back of the Form 8809.
.16Form 8809 may be obtained by calling1–800–TAX-FORM (1–800–829–3676). The form is also available on theIRS Web
Site at www.irs.gov. A copy of Form 8809 is also provided in the back of Publication 1220.
Sec. 2. Specifications for Electronic Filing or Magnetic Media Extensions of Time
.01The specifications in Sec. 3 include the required 200-byte record format for extensions of time to file requests submitted
electronically or magnetically. Also included are the instructions for the information that is to be entered in the record.Filers are
advised to read this section in its entirety to ensure proper filing.
.02If a filer does not have an IRS/MCC assigned Transmitter Control Code (TCC), a Form 4419, Application for Filing Infor-
mation Returns Electronically/Magnetically,mustbe submitted to obtain a TCC. This numbermustbe used to submit an extension
request electronically/magnetically. (See Part A, Sec. 6.)
.03For extension requests filed on magnetic media, the transmitter must mail the completed, signed Form 8809, Request for
Extension of Time To File Information Returns, in the same package as the corresponding media or fax it to 304–264–5602. For
extension requests filed electronically, the transmitter must fax the Form 8809 the same day the transmission is made.
.04 Transmitters submitting an extension of time electronically or magnetically should not submit a list of payer names
and TINs with the Form 8809 since this information is included on the electronic or magnetic file. However, Line 6 of the
Form 8809 must be completed with the total number of records included on the electronic file or magnetic media.
.05Do not submit Tax Year 2002 extensions of time to file requests on magnetic media beforeJanuary 1, 2003, or electroni-
cally beforeJanuary 7, 2003.
.06Each piece of magnetic mediamusthave an external media label containing the following information:
(a)Transmitter name
(b)Transmitter Control Code (TCC)
(c)Tax year
(d)The words“Extension of Time”
(e)Record count
.07Electronic filing, tape cartridge, 8mm, 4mm, QIC, and 3½-inch diskette specifications for extensions are the same as the
specifications for filing of information returns. (See Part B or C for specific technical information.)
Sec. 3. Record Layout—Extension of Time
.01Positions 6 through 185 of the following record should contain information about thepayerfor whom the extension of time
to file is being requested. Do not enter transmitter information in these fields.Only one TCC may be present in a file.
Record Layout for Extension of Time
Field
PositionField TitleLengthDescription and Remarks
1–5Transmitter Control
Code
5Required. Enter the five-digit Transmitter Control Code (TCC)
issued by IRS.Only one TCC per file is acceptable.
6–14Payer TIN9Required. Must be the valid nine-digit EIN/SSN assigned to the
payer.Do not enter blanks, hyphens, or alpha characters. All
zeros, ones, twos, etc., will have the effect of an incorrect TIN. For
foreign entities that are not required to have a TIN, this field may be
blank; however, the Foreign Entity Indicator, position 187,mustbe
set to“X”.
15–54Payer Name40Required. Enter the name of the payer whose TIN appears in posi-
tions 6–14. Left-justify information and fill unused positions with
blanks.
55–94Second Payer Name40If additional space is needed, this field may be used to continue
name line information (e.g., c/o First National Bank); otherwise,
enter blanks.
95–134Payer Address40Required. Enter the payer’s address. Street address should include
number, street, apartment, or suite number (or PO Box if mail is not
delivered to a street address).
135–174Payer City40Required. Enter payer city, town, or post office.
2002–25 I.R.B.1281June 24, 2002

Record Layout for Extension of Time (Continued)
Field
PositionField TitleLengthDescription and Remarks
175–176Payer State2Required. Enter the payer valid U.S. Postal Service state abbrevia-
tion. (Refer to Part A, Sec. 15.)
177–185Payer ZIP Code9Required. Enter payer ZIP Code. If using a five-digit ZIP Code,
left-justify information and fill unused positions with blanks.
186DocumentIndicator
(See Note.)
1Required. Enter the appropriate code of the Document Indicator for
which you are requesting an extension of time.
Code
Document
1W-2
21098, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099-
DIV, 1099-G, 1099-INT, 1099-LTC, 1099-MISC, 1099-
MSA, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S,
or W-2G
35498
41042–S
5REMIC Documents (1099–INT or 1099–OID)
65498–MSA
☛Note: Do not enter any other values in this field. Submit a separate record for each document. For example, if you
are requesting an extension for Form 1099-INT and Form 5498 for the same payer, submit one record with“2”coded
in this field and another record with“3”coded in this field. If you are requesting an extension for Form 1099-DIV and
Form 1099-MISC for the same payer, submit one record with“2”coded in this field.
187Foreign Entity Indicator1Enter character“X”if the payer is a foreign entity.
188–198Blank11Enter blanks.
199–200Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Extension of Time Record Layout
Transmitter
Control Code
Payer
TIN
Payer
Name
Second
Payer Name
Payer AddressPayer CityPayer State
1–56–1415–5455–9495–134135–174175–176
Payer
ZIP
Code
Document
Indicator
Foreign
Entity
Indicator
BlankBlank
or CR/LF
177–185186187188–198199–200
Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request anextension of time to furnish the statements to recipientsof Forms 1098, 1099, 5498, W-2G, W-2 series, and
1042-S by submitting a letter to IRS/MCC at the address listed in Part E, Sec. 1.08. The letter should contain the following infor-
mation:
(a)Payer name
(b)TIN
(c)Address
(d)Type of return
(e)Specify that the extension request is to provide statements to recipients
(f)Reason for delay
(g)Signature of payer or duly authorized person
June 24, 200212822002–25 I.R.B.

.02Requests for an extension of time to furnish the statements to recipients for Forms 1098, 1099, 5498, W-2G, W-2 series, and
1042-S are not automatically approved; however, if approved, generally an extension will allow a maximum of 30 additional days
from the due date to furnish the statements to the recipients. The request must be postmarked by the date on which the statements
are due to the recipients.
.03Generally, only the payer may sign the letter requesting the extension for recipient copies. A transmitter may sign if given
power of attorney; however, a letter signed by the payer stating this fact must be attached to the extension request letter. A trans-
mittermustsubmit a separate extension request letter for each payer.Do notsubmit a list of payers.
Sec. 5. Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media
.01If a payer is required to file on magnetic media but fails to do so (or fails to file electronically in lieu of magnetic media
filing) and does not have an approved waiver on record, the payer will be subject to a penalty of $50 per return in excess of 250.
(For penalty information, refer to the Penalty Section of the2002 General Instructions for Forms 1099, 1098, 5498, and W-2G.)
.02If payers are required to file original or corrected returns on magnetic media, but such filing would create a hardship, they
may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing Information Returns
on Magnetic Media, to IRS/MCC. A Form 8508 can be obtained on the IRS Web Site atwww.irs.govor by calling toll-free 1–800–
829–3676.
.03Even though a payer may submit as many as 249 corrections on paper, IRS encourages electronic or magnetic filing of cor-
rections. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more electronically or magneti-
cally. However, if a waiver for original documents is approved, any corrections for the same type of returns will be covered under
this waiver.
.04Generally, only the payer may sign the Form 8508. A transmitter may sign if given power of attorney; however, a letter
signed by the payer stating this fact must be attached to the Form 8508.
.05A transmitter must submit a separate Form 8508 for each payer. Do not submit a list of payers.
.06All information requested on the Form 8508 must be provided to IRS for the request to be processed.
.07The waiver, if approved, will provide exemption from the magnetic media filing requirement for the current tax year only.
Payers may not apply for a waiver for more than one tax year at a time; application must be made each year a waiver is necessary.
.08Form 8508 may be photocopied or computer-generated as long as it contains all the information requested on the original
form.
.09Filers are encouraged to submit Form 8508 to IRS/MCC at least 45 days before the due date of the returns. Generally, IRS/
MCC does not process waiver requests until January. Waiver requests received prior to January are processed on a first come, first
serve basis.
10.All requests for a waiver should be sent using the following address:
IRS-Martinsburg Computing Center
Information Reporting Program
240 Murall Drive
Kearneysville, WV 25430
.11 File Form 8508 for the W-2 series of forms with IRS/MCC not SSA.
.12Waivers are evaluated on a case-by-case basis and are approved or denied based on criteria set forth in the regulations under
Section 6011(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/MCC to respond to a
waiver request.
.13If a waiver request is approved, the transmitter should keep the approval letter on file. The transmitter should not send a
copy of the approved waiver to the service center where the paper returns are filed.
.14An approved waiver from filing information returns on magnetic media does not provide exemption from all filing. The payer
must timely file information returns on Copy A of acceptable paper forms with the appropriate service center.
2002–25 I.R.B.1283June 24, 2002

Part IV. Items of General Interest
New Revision of Publication
947,Practice Before the IRS
and Power of Attorney
Announcement 2002–58
Publication 947, revised April 2002, is
currently available from the Internal Rev-
enue Service. It replaces the January 1999
revision.
This publication provides information
on who can represent a taxpayer before
the Internal Revenue Service and what
forms or documents are used to authorize
someone to represent a taxpayer.
You can get a copy of this publication
by calling 1–800–829–3676. You can also
write the IRS Forms Distribution Center
nearest you. Check your income tax pack-
age for the address. The publication is
also available on the IRS Internet web
site atwww.irs.gov.
June 24, 200212842002–25 I.R.B.

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as“rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle
applied to A, and the new ruling holds
that the same principle also applies to B,
the earlier ruling is amplified. (Compare
withmodified, below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously
published ruling and points out an essen-
tial difference between them.
Modifiedis used where the substance
of a previously published position is
being changed. Thus, if a prior ruling
held that a principle applied to A but not
to B, and the new ruling holds that it
applies to both A and B, the prior ruling
is modified because it corrects a pub-
lished position. (Compare withamplified
andclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used
in a ruling that lists previously published
rulings that are obsoleted because of
changes in law or regulations. A ruling
may also be obsoleted because the sub-
stance has been included in regulations
subsequently adopted.
Revokeddescribes situations where the
position in the previously published rul-
ing is not correct and the correct position
is being stated in the new ruling.
Supersededdescribes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the
substance of a prior ruling, a combination
of terms is used. For example,modified
andsupersededdescribes a situation
where the substance of a previously pub-
lished ruling is being changed in part and
is continued without change in part and it
is desired to restate the valid portion of
the previously published ruling in a new
ruling that is self contained. In this case,
the previously published ruling is first
modified and then, as modified, is super-
seded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign Corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Intemal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statements of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
2002–25 I.R.B.iJune 24, 2002

Numerical Finding List
1
Bulletins 2002–1 through 2002–24
Announcements:
2002–1, 2002–2 I.R.B.304
2002–2, 2002–2 I.R.B.304
2002–3, 2002–2 I.R.B.305
2002–4, 2002–2 I.R.B.306
2002–5, 2002–4 I.R.B.420
2002–6, 2002–5 I.R.B.458
2002–7, 2002–5 I.R.B.459
2002–8, 2002–6 I.R.B.494
2002–9, 2002–7 I.R.B.536
2002–10, 2002–7 I.R.B.539
2002–11, 2002–6 I.R.B.494
2002–12, 2002–8 I.R.B.553
2002–13, 2002–7 I.R.B.540
2002–14, 2002–7 I.R.B.540
2002–15, 2002–7 I.R.B.540
2002–16, 2002–7 I.R.B.541
2002–17, 2002–8 I.R.B.561
2002–18, 2002–10 I.R.B.621
2002–19, 2002–8 I.R.B.561
2002–20, 2002–8 I.R.B.561
2002–21, 2002–8 I.R.B.562
2002–22, 2002–8 I.R.B.562
2002–23, 2002–8 I.R.B.563
2002–24, 2002–9 I.R.B.606
2002–25, 2002–10 I.R.B.621
2002–26, 2002–11 I.R.B.629
2002–27, 2002–11 I.R.B.629
2002–28, 2002–11 I.R.B.630
2002–29, 2002–11 I.R.B.631
2002–30, 2002–11 I.R.B.632
2002–31, 2002–15 I.R.B.747
2002–32, 2002–12 I.R.B.664
2002–33, 2002–12 I.R.B.666
2002–34, 2002–13 I.R.B.702
2002–35, 2002–12 I.R.B.667
2002–36, 2002–13 I.R.B.703
2002–37, 2002–13 I.R.B.703
2002–38, 2002–14 I.R.B.738
2002–39, 2002–14 I.R.B.738
2002–40, 2002–15 I.R.B.747
2002–41, 2002–14 I.R.B.739
2002–42, 2002–14 I.R.B.739
2002–43, 2002–16 I.R.B.792
2002–44, 2002–17 I.R.B.809
2002–45, 2002–18 I.R.B.833
2002–46, 2002–18 I.R.B.834
2002–47, 2002–18 I.R.B.844
2002–48, 2002–17 I.R.B.809
2002–49, 2002–19 I.R.B.919
2002–50, 2002–18 I.R.B.845
2002–51, 2002–22 I.R.B.1063
2002–52, 2002–19 I.R.B.919
2002–53, 2002–22 I.R.B.1063
2002–54, 2002–24 I.R.B.1190
2002–55, 2002–23 I.R.B.1125
2002–56, 2002–23 I.R.B.1126
2002–57, 2002–23 I.R.B1126
Court Decisions:
2073, 2002–14 I.R.B.718
2074, 2002–20 I.R.B.954
Notices:
2002–1, 2002–2 I.R.B.283
2002–2, 2002–2 I.R.B.285
2002–3, 2002–2 I.R.B.289
2002–4, 2002–2 I.R.B.298
2002–5, 2002–3 I.R.B.320
2002–6, 2002–3 I.R.B.326
2002–7, 2002–6 I.R.B.489
2002–8, 2002–4 I.R.B.398
2002–9, 2002–5 I.R.B.450
2002–10, 2002–6 I.R.B.490
2002–11, 2002–7 I.R.B.526
2002–12, 2002–7 I.R.B.526
2002–13, 2002–8 I.R.B.547
2002–14, 2002–8 I.R.B.548
2002–15, 2002–8 I.R.B.548
2002–16, 2002–9 I.R.B.567
2002–17, 2002–9 I.R.B.567
2002–18, 2002–12 I.R.B.644
2002–19, 2002–10 I.R.B.619
2002–20, 2002–17 I.R.B.796
2002–21, 2002–14 I.R.B.730
2002–22, 2002–14 I.R.B.731
2002–23, 2002–15 I.R.B.742
2002–24, 2002–16 I.R.B.785
2002–25, 2002–15 I.R.B.743
2002–26, 2002–15 I.R.B.743
2002–27, 2002–18 I.R.B.814
2002–28, 2002–16 I.R.B.785
2002–29, 2002–17 I.R.B.797
2002–30, 2002–17 I.R.B.797
2002–31, 2002–19 I.R.B.908
2002–32, 2002–21 I.R.B.989
2002–33, 2002–21 I.R.B.989
2002–34, 2002–21 I.R.B.990
2002–35, 2002–21 I.R.B.992
2002–36, 2002–22 I.R.B.1029
2002–37, 2002–23 I.R.B.1095
2002–40, 2002–24 I.R.B.1152
2002–41, 2002–24 I.R.B.1153
Proposed Regulations:
REG–209135–88, 2002–4 I.R.B.418
REG–209114–90, 2002–9 I.R.B.576
REG–105885–99, 2002–23 I.R.B.1103
REG–104762–00, 2002–18 I.R.B.825
REG–105369–00, 2002–18 I.R.B.828
REG–107100–00, 2002–7 I.R.B.529
REG–107184–00, 2002–20 I.R.B.967
REG–107366–00, 2002–12 I.R.B.645
REG–118861–00, 2002–12 I.R.B.651
REG–105344–01, 2002–2 I.R.B.302
REG–112991–01, 2002–4 I.R.B.404
REG–115054–01, 2002–7 I.R.B.530
REG–119436–01, 2002–3 I.R.B.377
REG–120135–01, 2002–8 I.R.B.552
Proposed Regulations:—Continued:
REG–125450–01, 2002–5 I.R.B.457
REG–125626–01, 2002–9 I.R.B.604
REG–136193–01, 2002–21 I.R.B.995
REG–142299–01, 2002–4 I.R.B.418
REG–154920–01, 2002–22 I.R.B.1060
REG–159079–01, 2002–6 I.R.B.493
REG–161424–01, 2002–21 I.R.B.1010
REG–163892–01, 2002–20 I.R.B.968
REG–165706–01, 2002–16 I.R.B.787
REG–167648–01, 2002–16 I.R.B.790
REG–102740–02, 2002–13 I.R.B.701
REG–108697–02, 2002–19 I.R.B.918
Revenue Procedures:
2002–1, 2002–1 I.R.B.1
2002–2, 2002–1 I.R.B.82
2002–3, 2002–1 I.R.B.117
2002–4, 2002–1 I.R.B.127
2002–5, 2002–1 I.R.B.173
2002–6, 2002–1 I.R.B.203
2002–7, 2002–1 I.R.B.249
2002–8, 2002–1 I.R.B.252
2002–9, 2002–3 I.R.B.327
2002–10, 2002–4 I.R.B.401
2002–11, 2002–7 I.R.B.526
2002–12, 2002–3 I.R.B.374
2002–13, 2002–8 I.R.B.549
2002–14, 2002–5 I.R.B.450
2002–15, 2002–6 I.R.B.490
2002–16, 2002–9 I.R.B.572
2002–17, 2002–13 I.R.B.676
2002–18, 2002–13 I.R.B.678
2002–19, 2002–13 I.R.B.696
2002–20, 2002–14 I.R.B.732
2002–21, 2002–19 I.R.B.911
2002–22, 2002–14 I.R.B.733
2002–23, 2002–15 I.R.B.744
2002–24, 2002–17 I.R.B.798
2002–25, 2002–17 I.R.B.800
2002–26, 2002–15 I.R.B.746
2002–27, 2002–17 I.R.B.802
2002–28, 2002–18 I.R.B.815
2002–29, 2002–24 I.R.B.1176
2002–30, 2002–24 I.R.B.1184
2002–31, 2002–19 I.R.B.916
2002–32, 2002–20 I.R.B.959
2002–33, 2002–20 I.R.B.963
2002–35, 2002–24 I.R.B.1187
2002–36, 2002–21 I.R.B.993
2002–37, 2002–22 I.R.B.1030
2002–38, 2002–22 I.R.B.1037
2002–39, 2002–22 I.R.B.1046
2002–40, 2002–23 I.R.B.1096
2002–41, 2002–23 I.R.B.1098
2002–42, 2002–24 I.R.B.1188
1
A cumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 2001–27 through 2001–53 is
in Internal Revenue Bulletin 2002–1, dated January 7, 2002.
June 24, 2002ii2002–25 I.R.B.

Revenue Rulings:
2002–1, 2002–2 I.R.B.268
2002–2, 2002–2 I.R.B.271
2002–3, 2002–3 I.R.B.316
2002–4, 2002–4 I.R.B.389
2002–5, 2002–6 I.R.B.461
2002–6, 2002–6 I.R.B.460
2002–7, 2002–8 I.R.B.543
2002–8, 2002–9 I.R.B.564
2002–9, 2002–10 I.R.B.614
2002–10, 2002–10 I.R.B.616
2002–11, 2002–10 I.R.B.608
2002–12, 2002–11 I.R.B.624
2002–13, 2002–12 I.R.B.637
2002–14, 2002–12 I.R.B.636
2002–15, 2002–13 I.R.B.668
2002–16, 2002–15 I.R.B.740
2002–17, 2002–14 I.R.B.716
2002–18, 2002–16 I.R.B.779
2002–19, 2002–16 I.R.B.778
2002–20, 2002–17 I.R.B.794
2002–21, 2002–17 I.R.B.793
2002–22, 2002–19 I.R.B.849
2002–23, 2002–18 I.R.B.811
2002–24, 2002–19 I.R.B.848
2002–25, 2002–19 I.R.B.904
2002–26, 2002–19 I.R.B.906
2002–27, 2002–20 I.R.B.925
2002–28, 2002–20 I.R.B.941
2002–29, 2002–20 I.R.B.940
2002–30, 2002–21 I.R.B.971
2002–31, 2002–22 I.R.B.1023
2002–32, 2002–23 I.R.B.1069
2002–34, 2002–24 I.R.B.1150
2002–35, 2002–23 I.R.B.1067
2002–36, 2002–24 I.R.B.1148
2002–37, 2002–24 I.R.B.1147
Tax Conventions:
2002–14 I.R.B.725
Treasury Decisions:
8968, 2002–2 I.R.B.274
8969, 2002–2 I.R.B.276
8970, 2002–2 I.R.B.281
8971, 2002–3 I.R.B.308
8972, 2002–5 I.R.B.443
8973, 2002–4 I.R.B.391
8974, 2002–3 I.R.B.318
8975, 2002–4 I.R.B.379
8976, 2002–5 I.R.B.421
8977, 2002–6 I.R.B.463
8978, 2002–7 I.R.B.500
8979, 2002–6 I.R.B.466
8980, 2002–6 I.R.B.477
8981, 2002–7 I.R.B.496
8982, 2002–8 I.R.B.544
8983, 2002–9 I.R.B.565
8984, 2002–13 I.R.B.668
8985, 2002–14 I.R.B.707
8986, 2002–16 I.R.B.780
8987, 2002–19 I.R.B.852
8988, 2002–20 I.R.B.929
Treasury Decisions:—Continued
8989, 2002–20 I.R.B.920
8990, 2002–20 I.R.B.947
8991, 2002–21 I.R.B.972
8992, 2002–21 I.R.B.981
8993, 2002–22 I.R.B.1026
8994, 2002–23 I.R.B.1078
8995, 2002–23 I.R.B.1070
8996, 2002–24 I.R.B.1127
2002–25 I.R.B.iiiJune 24, 2002

Finding List of Current Actions
on Previously Published Items
2
Bulletins 2002–1 through 2002–24
Announcements:
2001–83
Modified by
Ann. 2002–36, 2002–13 I.R.B.703
2002–9
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
Ann. 2002–35, 2002–12 I.R.B.667
Notices:
90–24
Modified and superseded by
Notice 2002–24, 2002–16 I.R.B.785
97–12
Superseded by
T.D. 8994, 2002–23 I.R.B.1078
97–49
Superseded by
T.D. 8994, 2002–23 I.R.B.1078
98–31
Supplemented by
Ann. 2002–37, 2002–13 I.R.B.703
98–43
Modified and superseded by
Notice 2002–5, 2002–3 I.R.B.320
2000–11
Obsoleted by
Notice 2002–3, 2002–2 I.R.B.289
2001–10
Revoked by
Notice 2002–8, 2002–4 I.R.B.398
2001–61
Supplemented by
Notice 2002–15, 2002–8 I.R.B.548
Notice 2002–40, 2002–24 I.R.B.1152
2001–68
Supplemented by
Notice 2002–15, 2002–8 I.R.B.548
Notice 2002–40, 2002–24 I.R.B.1152
2002–14
Modified and superseded by
Rev. Proc. 2002–28, 2002–18 I.R.B.815
Proposed Regulations:
REG–209135–88
Corrected by
Ann. 2002–15, 2002–7 I.R.B.540
Ann. 2002–30, 2002–11 I.R.B.632
Proposed Regulations:—Continued
REG–251502–96
Withdrawn by
Ann. 2002–33, 2002–12 I.R.B.666
REG–105316–98
Withdrawn by
REG–161424–01, 2002–21 I.R.B.1010
REG–113526–98
Withdrawn by
REG–105369–00, 2002–18 I.R.B.828
REG–107100–00
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–107566–00
Withdrawn by
REG–163892–01, 2002–20 I.R.B.968
REG–105344–01
Corrected by
Ann. 2002–7, 2002–5 I.R.B.459
REG–112991–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
Ann. 2002–38, 2002–14 I.R.B.738
REG–115054–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–119436–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–120135–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–125450–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–125626–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–126485–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–137519–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–142299–01
Corrected by
Ann. 2002–15, 2002–7 I.R.B.540
Ann. 2002–30, 2002–11 I.R.B.632
Proposed Regulations:—Continued
REG–142686–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
REG–159079–01
Corrected by
Ann. 2002–30, 2002–11 I.R.B.632
Revenue Procedures:
74–33
Superseded by
Rev. Proc. 2002–39, 2002–22 I.R.B.1046
84–37
Modified by
Rev. Proc. 2002–1, 2002–1 I.R.B.1
84–57
Obsoleted by
T.D. 8976, 2002–5 I.R.B.421
85–16
Superseded by
Rev. Proc. 2002–39, 2002–22 I.R.B.1046
87–32
Clarified, modified, amplified, and superseded by
Rev. Proc. 2002–38, 2002–22 I.R.B.1037
87–50
Modified by
Rev. Proc. 2002–10, 2002–4 I.R.B.401
89–45
Superseded by
Rev. Proc. 2002–23, 2002–15 I.R.B.744
91–71
Clarified and superseded by
Rev. Proc. 2002–32, 2002–20 I.R.B.959
96–13
Modified by
Rev. Proc. 2002–1, 2002–1 I.R.B.1
97–27
Modified and amplified by
Rev. Proc. 2002–19, 2002–13 I.R.B.696
98–23
Superseded by
T.D. 8994, 2002–23 I.R.B.1078
98–49
Obsoleted by
T.D. 8976, 2002–5 I.R.B.421
99–49
Modified and superseded by
Rev. Proc. 2002–9, 2002–3 I.R.B.327
2000–11
Modified, amplified, and superseded by
Rev. Proc. 2002–37, 2002–22 I.R.B.1030
2
A cumulative list of current actions on previously published
items in Internal Revenue Bulletins 2001–27 through 2001–53 is
in Internal Revenue Bulletin 2002–1, dated January 7, 2002.
June 24, 2002iv2002–25 I.R.B.

Revenue Procedures:—Continued
2000–20
Modified by
Rev. Proc. 2002–6, 2002–1 I.R.B.203
Rev. Proc. 2002–29, 2002–24 I.R.B.1176
2000–46
Superseded by
Rev. Proc. 2002–22, 2002–14 I.R.B.733
2001–1
Superseded by
Rev. Proc. 2002–1, 2002–1 I.R.B.1
2001–2
Superseded by
Rev. Proc. 2002–2, 2002–1 I.R.B.82
2001–3
Superseded by
Rev. Proc. 2002–3, 2002–1 I.R.B.117
2001–4
Superseded by
Rev. Proc. 2002–4, 2002–1 I.R.B.127
2001–5
Superseded by
Rev. Proc. 2002–5, 2002–1 I.R.B.173
2001–6
Superseded by
Rev. Proc. 2002–6, 2002–1 I.R.B.203
2001–7
Superseded by
Rev. Proc. 2002–7, 2002–1 I.R.B.249
2001–8
Superseded by
Rev. Proc. 2002–8, 2002–1 I.R.B.252
2001–13
Corrected by
Ann. 2002–5, 2002–4 I.R.B.420
2001–16
Modified by
Ann. 2002–26, 2002–11 I.R.B.629
2001–17
Modified by
Rev. Proc. 2002–35, 2002–24 I.R.B.1187
2001–27
Supplemented by
Rev. Proc. 2002–20, 2002–14 I.R.B.732
2001–35
Obsoleted, except as provided in section 5.02 by
Rev. Proc. 2002–24, 2002–17 I.R.B.798
2001–36
Superseded by
Rev. Proc. 2002–3, 2002–1 I.R.B.117
2001–41
Superseded by
Rev. Proc. 2002–2, 2002–1 I.R.B.82
Revenue Procedures:—Continued
2001–51
Superseded by
Rev. Proc. 2002–3, 2002–1 I.R.B.117
2002–2
Modified by
Rev. Proc. 2002–30, 2002–24 I.R.B.1184
2002–3
Modified by
Rev. Proc. 2002–22, 2002–14 I.R.B.733
2002–6
Modified by
Notice 2002–1, 2002–2 I.R.B.283
Rev. Proc. 2002–21, 2002–19 I.R.B.911
Rev. Proc. 2002–29, 2002–24 I.R.B.1176
2002–8
Modified by
Notice 2002–1, 2002–2 I.R.B.283
2002–9
Modified and clarified by
Ann. 2002–17, 2002–8 I.R.B.561
Modified and amplified by
Rev. Rul. 2002–9, 2002–10 I.R.B.614
Rev. Proc. 2002–17, 2002–13 I.R.B.676
Rev. Proc. 2002–19, 2002–13 I.R.B.696
Rev. Proc. 2002–27, 2002–17 I.R.B.802
Rev. Proc. 2002–28, 2002–18 I.R.B.815
Rev. Proc. 2002–33, 2002–20 I.R.B.963
Rev. Proc. 2002–36, 2002–21 I.R.B.993
2002–10
Modified by
Ann. 2002–49, 2002–19 I.R.B.919
Revenue Rulings:
55–261
Distinguished by
Rev. Rul. 2002–19, 2002–16 I.R.B.778
55–747
Revoked by
Notice 2002–8, 2002–4 I.R.B.398
57–589
Obsoleted by
T.D. 8996, 2002–24 I.R.B.1127
61–146
Distinguished by
Rev. Rul. 2002–3, 2002–3 I.R.B.316
64–328
Modified by
Notice 2002–8, 2002–4 I.R.B.398
65–316
Obsoleted by
T.D. 8996, 2002–24 I.R.B.1127
66–110
Modified by
Notice 2002–8, 2002–4 I.R.B.398
Revenue Rulings:—Continued
68–125
Obsoleted by
T.D. 8996, 2002–24 I.R.B.1127
68–624
Revoked by
Rev. Rul. 2002–35, 2002–23 I.R.B.1067
69–563
Obsoleted by
T.D. 8996, 2002–24 I.R.B.1127
73–304
Superseded by
Rev. Proc. 2002–26, 2002–15 I.R.B.746
73–305
Superseded by
Rev. Proc. 2002–26, 2002–15 I.R.B.746
74–326
Obsoleted by
T.D. 8996, 2002–24 I.R.B.1127
76–270
Amplified and superseded by
Rev. Rul. 2002–20, 2002–17 I.R.B.794
78–179
Obsoleted by
T.D. 8996, 2002–24 I.R.B.1127
79–151
Distinguished by
Rev. Rul. 2002–19, 2002–16 I.R.B.778
79–284
Superseded by
Rev. Proc. 2002–26, 2002–15 I.R.B.746
80–218
Superseded by
Rev. Rul. 2002–23, 2002–18 I.R.B.811
87–112
Clarified by
Rev. Rul. 2002–22, 2002–19 I.R.B.849
89–29
Obsoleted by
T.D. 8976, 2002–5 I.R.B.421
92–19
Supplemented in part by
Rev. Rul. 2002–12, 2002–11 I.R.B.624
2002–7
Corrected by
Ann. 2002–13, 2002–7 I.R.B.540
Treasury Decisions:
8971
Corrected by
Ann. 2002–20, 2002–8 I.R.B.561
2002–25 I.R.B.vJune 24, 2002

Treasury Decisions:—Continued
8972
Corrected by
Ann. 2002–23, 2002–8 I.R.B.563
8973
Corrected by
Ann. 2002–14, 2002–7 I.R.B.540
8975
Corrected by
Ann. 2002–21, 2002–8 I.R.B.562
8976
Corrected by
Ann. 2002–21, 2002–8 I.R.B.562
8978
Corrected by
Ann. 2002–39, 2002–14 I.R.B.738
8985
Corrected by
Ann. 2002–55, 2002–23 I.R.B.1125
June 24, 2002vi2002–25 I.R.B.