Internal Revenue Bulletin 2008-23 (PDF rendition): IRS Announcements

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.

Bulletin No. 200
8-23
June 9, 2008
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
REG–100798–06, page 1135.
Proposed regulations under section 704(c) of the Code provide
that the section 704(c) anti-abuse rule takes into account the
tax liabilities of both the partners in a partnership and certain
direct and indirect owners of such partners. The regulations
further provide that a section 704(c) allocation method cannot
be used to achieve tax results inconsistent with the intent of
subchapter K of the Code.
Rev. Proc. 2008–28, page 1054.
This procedure describes the conditions under which changes
to certain residential mortgage loans will not cause the Service
to challenge the tax status of certain securitization vehicles
holding the loans or to assert that those modifications create
a liability for tax on a prohibited transaction.
ADMINISTRATIVE
Rev. Proc. 2008–30, page 1056.
Electronic filing; 2008 form specifications.This proce-
dure contains updates and changes to Publication 1220,Spec-
ifications for Filing Forms 1098, 1099, 5498 and W–2G Elec-
tronically(revised 5–2008). Rev. Proc. 2007–51 superseded.
Rev. Proc. 2008–31, page 1133.
This procedure modifies Rev. Proc. 2006–9, 2006–1 C.B.
278, which informs taxpayers how to secure an advance pric-
ing agreement (APA) from the APA Program within the Office of
Associate Chief Counsel (International). The procedure modi-
fies Rev. Proc. 2006–9 to describe further the types of issues
that may be resolved in the APA process. Rev. Proc. 2006–9
modified.
Announcement 2008–53, page 1137.
This document contains corrections to proposed regulations
(REG–143397–05, 2007–41 I.R.B. 790) relating to rules on
the application of sections 704(c)(1)(B) and 737 of the Code to
distributions of property after two partnerships engage in an
assets-over merger.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top quality service by helping them
understand an
d 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 compiled semiannually into Cumulative Bulletins,
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, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
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 revenue
ruling. In those based on positions taken in rulings to taxpayers
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.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al 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, Leg-
islation 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 par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last 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 last Bulletin of each semiannual period.
The c
ontents 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.
June 9, 20082008–23 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 860G.
—Other
Definitions a
nd Special
Rules
This revenue procedure describes the conditions
under which changes to certain residential mortgage
loans will not cause the Internal Revenue Service to
challenge the tax status of certain securitization vehi-
cles holding the loans or to assert that those modifi-
cations create a liability for tax on a prohibited trans-
action. See Rev. Proc. 2008-28, page 1054.
Section 1001.
—Determi-
nation of Amou
nt of and
Recognition o
fGainorLoss
26 CFR 1.1001–
3: Modifications of debt instruments.
This revenue p
rocedure describes the conditions
under which c
hanges to certain residential mortgage
loans will no
t cause the Internal Revenue Service to
challenge th
e tax status of certain securitization vehi-
cles holding
the loans or to assert that those modifi-
cations crea
te a liability for tax on a prohibited trans-
action. See R
ev. Proc. 2008-28, page 1054.
Section 7701.
—Definitions
26 CFR 301.770
1–4: Trusts.
This revenue p
rocedure describes the conditions
under which ch
anges to certain residential mortgage
loans will not
cause the Internal Revenue Service to
challenge th
e tax status of certain securitization vehi-
cles holding
the loans or to assert that those modifi-
cations crea
te a liability for tax on a prohibited trans-
action. See R
ev. Proc. 2008-28, page 1054.
2008–23 I.R.B.1053June 9, 2008

Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.105: Examination of returns and claims
for refund, credit or abatement; determination of cor-
rect tax liability.
(Also Part I, §§ 860D, 860F, 860G, 1001; 1.860G–2,
1.1001–3, 301.7701–2, 301.7701–3, 301.7701–4.)
Rev. Proc. 2008–28
SECTION 1. PURPOSE
This revenue procedure describes con-
ditions under which modifications of cer-
tain mortgage loans will not cause the In-
ternal Revenue Service (the Service) either
to challenge the tax status of certain secu-
ritization vehicles that hold the loans or to
assert that those modifications create a lia-
bility for tax on a prohibited transaction.
No inference should be drawn about
whether similar consequences obtain if a
loan modification falls outside the scope
of this revenue procedure. Furthermore,
there should be no inference that, in the ab-
sence of this revenue procedure, transac-
tions within its scope would have impaired
the tax status of securitization vehicles or
would have created liability for tax on a
prohibited transaction.
SECTION 2.
BACKGROUND—FORECLOSURE
PREVENTION PROGRAMS
.01 Many servicers of mortgage loans
have developed, and are implementing,
foreclosure prevention programs. These
programs are particularly useful in the cur-
rent economic environment where there
are an increasingly large number of bor-
rowers who are not able to afford their
current mortgage payments and are at risk
of losing their homes. These servicers
apply the programs both to loans that
investors hold directly and to those that
are held through securitization vehicles
such as investment trusts and real estate
mortgage investment conduits (REMICs).
Typically, these sophisticated programs
establish guidelines to streamline modifi-
cations of troubled mortgage loans. The
guidelines take into account a broad range
ofinformationinanefforttoidentifybor-
rowers whose loans are likely to go into
foreclosure if the terms of the loans remain
unmodified but who may be able to make
timely payments on a modified loan with
more favorable terms. The programs also
indicate the type and extent of a modi-
fication that may allow the borrower to
make timely payments under the modi-
fied terms and so avoid foreclosure. The
modifications that are effected under these
programs may include interest rate reduc-
tions, principal forgiveness, extensions of
maturity, and alterations in the timing of
changes in an interest rate.
.02 The terms of many residential mort-
gage loans provide that, if a borrower fails
to make a scheduled payment on the date
the payment is due, the borrower is in “de-
fault” on the mortgage but that transient
lateness may not have any adverse conse-
quences for the borrower. Most such loans
provide for a “grace period” (typically, 15
days) during which an underpayment can
be cured without the borrower being liable
for a late fee.
.03 Servicers have concluded that fore-
closure prevention programs such as those
describedinSection2.01ofthisrevenue
procedure can assess with a high degree of
accuracy whether a borrower presents an
unacceptably high risk of eventual foreclo-
sure, even when some desired information
is unavailable for a particular borrower and
the borrower has not yet missed any pay-
ments due under the loan.
SECTION 3.
BACKGROUND—REMICS
.01 REMICs are widely used securiti-
zation vehicles for mortgages and are gov-
erned by sections 860A through 860G of
the Internal Revenue Code.
.02 Section 860D(a)(4) of the Code pro-
vides that an entity qualifies as a REMIC
only if, among other things, as of the close
of the third month beginning after the
startup day and at all times thereafter, sub-
stantially all of its assets consist of quali-
fied mortgages and permitted investments.
This asset test is satisfied if the entity
owns no more than ade minimisamount
of other assets.See§ 1.860D–1(b)(3)(i)
of the Income Tax Regulations. As a safe
harbor, the amount of assets other than
qualified mortgages and permitted invest-
ments isde minimisif the aggregate of
the adjusted bases of those assets is less
than one percent of the aggregate of the
adjusted bases of all of the entity’s assets.
§ 1.860D–1(b)(3)(ii).
.03 With limited exceptions, a mort-
gage loan is not a qualified mortgage
unless it is transferred to the REMIC on
the startup day in exchange for regular
or residual interests in the REMIC.See
section 860G(a)(3)(A)(i).
.04 The legislative history of the
REMIC provisions indicates that Congress
intended the provisions to apply only to
an entity that holds a substantially fixed
pool of real estate mortgages and related
assets and that “has no powers to vary
the composition of its mortgage assets.”
S. Rep. No. 99–313, 99
th
Cong., 2
d
Sess.
791–92; 1986–3 (Vol. 3) C.B. 791–92.
.05 Section 1.1001–3(c)(1)(i) defines a
“modification” of a debt instrument as any
alteration, including any deletion or addi-
tion, in whole or in part, of a legal right or
obligation of the issuer or holder of a debt
instrument, whether the alteration is evi-
denced by an express agreement (oral or
written), conduct of the parties, or other-
wise. Section 1.1001–3(e) governs which
modifications of debt instruments are “sig-
nificant.” Under § 1.1001–3(b), for most
federal income tax purposes, a significant
modification produces a deemed exchange
of the original debt instrument for a new
debt instrument.
.06 Under § 1.860G–2(b), related rules
apply to determine REMIC qualifica-
tion. Except as specifically provided in
§ 1.860G–2(b)(3), if there is a significant
modification of an obligation that is held
by a REMIC, then the modified obligation
is treated as one that was newly issued in
exchange for the unmodified obligation
that it replaced.See§ 1.860G–2(b)(1).
For this purpose, the rules in § 1.1001–3(e)
determine whether a modification is “sig-
nificant.”See§ 1.860G–2(b)(2). Thus,
even if an entity initially qualifies as a
REMIC, one or more significant modifi-
cations of the loans held by the entity may
terminate the qualification if the modifica-
tions cause less than substantially all of the
entity’s assets to be qualified mortgages.
.07 Certain loan modifications, how-
ever, are not significant for purposes of
§ 1.860G–2(b)(1), even if the modifi-
cations are significant under the rules
in § 1.1001–3 and thus cause section
1001 to apply. In particular, under
June 9, 200810542008–23 I.R.B.

§ 1.860G–2(b)(3)(i), if a change in the
terms of an obligation is “occasioned by
default or a reasonably foreseeable de-
fault,” the change is not a significant mod-
ification for purposes of § 1.860G–2(b)(1),
regardless of the modification’s status un-
der § 1.1001–3.
.08 Section 860F(a)(1) imposes a tax on
a REMIC equal to 100 percent of the net
income derived from “prohibited transac-
tions.” The disposition of a qualified mort-
gage is a prohibited transaction unless the
disposition is pursuant to (i) the substitu-
tion of a qualified replacement mortgage
for a qualified mortgage; (ii) a disposition
incident to the foreclosure, default, or im-
minent default of the mortgage; (iii) the
bankruptcy or insolvency of the REMIC;
or (iv) a qualified liquidation. Section
860F(a)(2)(A).
SECTION 4.
BACKGROUND—TRUSTS
.01 Section 301.7701–2(a) of the Pro-
cedure and Administration Regulations
defines a “business entity” as any entity
recognized for federal tax purposes (in-
cluding an entity with a single owner that
may be disregarded as an entity separate
from its owner under § 301.7701–3) that
is not properly classified as a trust under
§ 301.7701–4 or otherwise subject to spe-
cial treatment under the Code.
.02 Section 301.7701–4(a) provides
that an arrangement is treated as a trust if
the purpose of the arrangement is to vest
in trustees responsibility for the protection
and conservation of property for benefi-
ciaries who cannot share in the discharge
of this responsibilityand, therefore, are
not associates in a joint enterprise for the
conduct of business for profit.
.03 Section 301.7701–4(c) provides
that an “investment” trust is not classified
as a trust if there is a power under the trust
agreement to vary the investment of the
certificate holders.
SECTION 5. SCOPE
This revenue procedure applies to a
modification of a mortgage loan that is
heldbyaREMIC,orbyaninvestment
trust, if all of the following conditions are
satisfied:
.01 The real property securing the mort-
gage loan is a residence that contains fewer
than five dwelling units.
.02 The real property securing the mort-
gage loan is owner-occupied.
.03 (1) If a REMIC holds the mortgage
loan, then as of either the startup day or
the end of the 3-month period beginning on
the startup day, no more than ten percent
of the stated principal of the total assets of
the REMIC was represented by loans the
payments on which were then overdue by
30 days or more; or
(2) If an investment trust holds the
mortgage loan, then as of all dates when
assets were contributed to the trust, no
more than ten percent of the stated princi-
pal of all the debt instruments then held by
the trust was represented by instruments
the payments on which were then overdue
by 30 days or more.
.04 The holder or servicer reasonably
believes that there is a significant risk of
foreclosure of the original loan. This rea-
sonable belief may be based on guidelines
developed as part of a foreclosure preven-
tion program similar to that described in
Section 2 of this revenue procedure or may
be based on any other credible systematic
determination.
.05 The terms of the modified loan are
less favorable to the holder than were the
unmodified terms of the original mortgage
loan.
.06 The holder or servicer reasonably
believes that the modified loan presents a
substantially reduced risk of foreclosure,
as compared with the original loan.
SECTION 6. APPLICATION
If one or more modifications of mort-
gage loans are described in Section 5 of
this revenue procedure—
.01 The Service will not challenge a
securitization vehicle’s qualification as a
REMIC on the grounds that the modifica-
tions are not among the exceptions listed
in § 1.860G–2(b)(3);
.02 The Service will not contend that
the modifications are prohibited trans-
actions under section 860F(a)(2) on the
grounds that the modifications resulted
in one or more dispositions of qualified
mortgages and that the dispositions are
not among the exceptions listed in section
860F(a)(2)(A)(i)–(iv);
.03 The Service will not challenge a
securitization vehicle’s classification as a
trust under section 301.7701–4(c) on the
grounds that the modifications manifest a
power to vary the investment of the certifi-
cate holders; and
.04 The Service will not challenge a
securitization vehicle’s qualification as a
REMIC on the grounds that the modifica-
tions resulted in a deemed reissuance of the
REMIC regular interests.
SECTION 7. EXAMPLE
The following example illustrates the
application of this revenue procedure:
.01Facts. As part of its business,Sservices mort-
gage loans that are held byR,aREMICthatisde-
scribed in Section 5.03(1) of this revenue procedure.
Shas developed a foreclosure prevention program to
guide it in determining the risk of a foreclosure even-
tually becoming necessary on a loan that it is servic-
ing. For each loan that the program identifies as pre-
senting an undesirable risk of foreclosure, the pro-
gram also attempts to determine whether a modifica-
tion to the terms of the loan might materially reduce
the risk of foreclosure and, if so, what modification
strikes the best balance between minimizing the sac-
rifice of some required cash flows under the loan and
maximizing the reduction in foreclosure risk.
The factors that the program generally takes into
account include the borrower’s payment history on
the loan; the borrower’s payment history (as reported
by a credit bureau) on the borrower’s other indebted-
ness; the borrower’s FICO score; the loan-to-value
ratio of the loan when it was originated; changes
in property values in the neighborhood where the
property securing the loan is located; an estimate of
the current loan-to-value ratio; whether the monthly
debt service under the loan has recently changed or
will soon change; and, where available, any addi-
tional data obtained from the borrower (for example,
changes in employment and other income sources,
family medical status, uninsured losses, adverse
court judgments, inheritances, etc.). BecauseS’s
program takes into account statistical models that
were developed using extensive amounts of data
involving diverse information from very many bor-
rowers,Shas found the program to be generally
reliable at assessing with a high degree of accuracy
whether a borrower presents an unacceptably high
risk of eventual foreclosure, even when some desired
information is unavailable for a particular borrower.
BorrowerBis the issuer of one of the mortgage
loansthatisheldbyR. The real property securing
B’s mortgage loan is described in Section 5.01 and
5.02 of this revenue procedure. None ofB’s pay-
ments on the mortgage loan has been late in the few
years that the loan has been outstanding. On the other
hand, a very large increase inB’s monthly debt ser-
vice is scheduled in the near future; the loan had a
high loan-to-value ratio when it was originated; home
values in the neighborhood of the collateral have de-
clined significantly;B’s FICO score has dropped; and
a credit bureau reports thatBis developing a pattern
of increasingly late payment on rising levels of con-
2008–23 I.R.B.1055June 9, 2008

sumer debt. AlthoughStried several times to contact
B,bothbyphoneandbymail,Bdid not answer any
of the phone calls and did not respond to any of the
letters or any of the phone messages that were left.
Even without the benefit of individual informa-
tion thatScould have obtained from a conversation
withB,S’s model determines that, if the loan toB
is not modified, there is a significant risk of even-
tual foreclosure. The model also indicates, however,
that reducing both the principal amount of, and the
interest rate on, the loan would substantially reduce
the risk of foreclosure. The anticipated benefit of re-
ducing the risk of foreclosure outweighs the lower
payments that would be required under the modified
terms of the loan. UnderS’s foreclosure prevention
program, therefore, the loan is modified by reducing
both the principal amount and the interest rate.
.02Analysis. The modified terms ofB’s loan are
less favorable toRthan were the unmodified terms
of the original loan. Moreover, the modification was
undertaken because ofS’s reasonable beliefs that the
unmodified loan presented a significant risk of fore-
closure and that the modification would substantially
reduce that risk. Accordingly, the modification is
within the scope of this revenue procedure.
SECTION 8. EFFECTIVE DATE
This revenue procedure governs deter-
minations made by the Service on or after
May 16, 2008, with respect to loan modi-
fications that are effected on or before De-
cember 31, 2010.
SECTION 9. REQUEST FOR
COMMENTS
The Service invites public comment on
this revenue procedure. In particular, the
Service invites comments on whether this
revenue procedure should be extended to
loan modifications that are effected after
2010, whether the Service should consider
changing other provisions of this rev-
enue procedure, and whether the Service
should consider issuing any additional
guidance regarding Federal tax issues that
are raised by modifications of mortgage
loans to reduce the risk of foreclosure.
Comments should be submitted no later
than July 15, 2008, to the Internal Rev-
enue Service, CC:PA:LPD:RU (Rev. Proc.
2008–28), room 5203, P.O. Box 7604,
Ben Franklin Station, Washington, DC
20044. Comments may be hand delivered
between the hours of 8 a.m. and 4 p.m. to
CC:PA:LPD:RU (Rev. Proc. 2008–28),
Courier’s Desk, Internal Revenue Service,
1111 Constitution Avenue, NW, Wash-
ington, DC 20224. Alternatively, com-
ments may be submitted via the Internet at
Notice.Comments@irscounsel.treas.gov
(Rev. Proc. 2008–28). All comments
will be available for public inspection
and copying in their entirety. There-
fore, comments received by the IRS and
Treasury should not include taxpayer-spe-
cific information of a confidential nature.
Comments should include the name and
telephone number of a person to contact.
SECTION 10. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Diana Imholtz of the Office
of Associate Chief Counsel (Financial
Institutions and Products). For further
information, contactMs. Imholtz at (202)
622–3930 (not a toll-free call).
Use this Revenue Procedure to prepare Tax Year2008and prior year information returns for submission to Internal Revenue Service
(IRS) using electronic filing.
Caution to filers:
Please read this publication carefully. Persons or businesses required to file information returns electronically or
magnetically may be subject to penalties for failure to file or include correct information if they do not follow the
instructions in this Revenue Procedure.
IMPORTANT NOTES:
IRS/ECC-MTB now offers an Internet connection at h
ttp://fire.irs.govfor electronic filing. The Filing Information Returns
Electronically (FIRE) System will be down from 2 p.m. EST Dec. 22, 2008, through Jan. 4, 2009 for upgrading. It is not
operational during this time for submissions. The FIRE System does not provide fill-in forms for information returns.
After December 1, 2008, electronic filing will be the ONLY acceptable method to file information returns to IRS/ECC-MTB.
Rev. Proc. 2008–30
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE................................................................................................ 1058
SEC. 2. NATURE OF CHANGES—CURRENT YEAR (TAX YEAR2008)................................................. 1059
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, ENTERPRISE COMPUTING CENTER —
MARTINSBURG
...................................................................................... 1060
June 9, 200810562008–23 I.R.B.

SEC. 4. FILING REQUIREMENTS................................................................................. 1061
SEC. 5. VENDOR LIST............................................................................................ 1062
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY....................... 1062
SEC. 7. RETENTION REQUIREMENTS AND DUE DATES............................................................ 1063
SEC. 8. CORRECTED RETURNS................................................................................... 1064
SEC. 9. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS.......................................... 1068
SEC. 10. COMBINED FEDERAL/STATE FILING PROGRAM.......................................................... 1068
SEC. 11. PENALTIES ASSOCIATED WITH INFORMATION RETURNS................................................. 1070
SEC. 12. STATE ABBREVIATIONS................................................................................. 1070
Part B. Electronic Filing Specifications
SEC. 1. GENERAL............................................................................................... 1071
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................ 1072
SEC. 3. TEST FILES.............................................................................................. 1072
SEC. 4. ELECTRONIC SUBMISSIONS.............................................................................. 1073
SEC. 5. PIN REQUIREMENTS..................................................................................... 1073
SEC. 6. ELECTRONIC FILING SPECIFICATIONS................................................................... 1073
SEC. 7. CONNECTING TO THE FIRE SYSTEM...................................................................... 1074
SEC. 8. COMMON PROBLEMS AND QUESTIONS................................................................... 1075
Part C. Record Format Specifications and Record Layouts
SEC. 1. GENERAL................................................................................................ 1077
SEC. 2. TRANSMITTER “T” RECORD — GENERAL FIELD DESCRIPTIONS........................................... 1077
SEC. 3. TRANSMITTER “T” RECORD — RECORD LAYOUT......................................................... 1080
SEC. 4. PAYER “A” RECORD — GENERAL FIELD DESCRIPTIONS................................................... 1081
SEC. 5. PAYER “A” RECORD — RECORD LAYOUT................................................................. 1090
SEC. 6. PAYEE “B” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUTS........................... 1090
(1)Payee“B”Record—RecordLayoutPositions544–750forForm1098.......................................... 1098
(2)Payee“B”Record—RecordLayoutPositions544–750forForm1098-C........................................ 1098
(3)Payee“B”Record—RecordLayoutPositions544–750forForm1098-E........................................ 1099
(4)Payee“B”Record—RecordLayoutPositions544–750forForm1098-T........................................ 1100
(5)Payee“B”Record—RecordLayoutPositions544–750forForm1099-A........................................ 1101
(6)Payee“B”Record—RecordLayoutPositions544–750forForm1099-B........................................ 1102
(7)Payee“B”Record—RecordLayoutPositions544–750forForm1099-C........................................ 1103
(8)Payee“B”Record—RecordLayoutPositions544–750forForm1099-CAP..................................... 1104
(9)Payee“B”Record—RecordLayoutPositions544–750forForm1099-DIV ..................................... 1105
(10)Payee“B”Record—RecordLayoutPositions544–750forForm1099-G........................................ 1106
(11)Payee“B”Record—RecordLayoutPositions544–750forForm1099-H........................................ 1107
(12)Payee“B”Record—RecordLayoutPositions544–750forForm1099-INT...................................... 1108
(13)Payee“B”Record—RecordLayoutPositions544–750forForm1099-LTC ..................................... 1109
(14)Payee“B”Record—RecordLayoutPositions544–750forForm1099-MISC.................................... 1110
(15)Payee“B”Record—RecordLayoutPositions544–750forForm1099-OID ..................................... 1112
2008–23 I.R.B.1057June 9, 2008

(16)Payee“B”Record—RecordLayoutPositions544–750forForm1099-PATR.................................... 1113
(17)Payee“B”Record—RecordLayoutPositions544–750forForm1099-Q........................................ 1113
(18)Payee“B”Record—RecordLayoutPositions544–750forForm1099-R........................................ 1114
(19)Payee“B”Record—RecordLayoutPositions544–750forForm1099-S........................................ 1118
(20)Payee“B”Record—RecordLayoutPositions544–750forForm1099-SA....................................... 1119
(21)Payee“B”Record—RecordLayoutPositions544–750forForm5498.......................................... 1120
(22)Payee“B”Record—RecordLayoutPositions544–750forForm5498-ESA..................................... 1121
(23)Payee“B”Record—RecordLayoutPositions544–750forForm5498-SA....................................... 1122
(24)Payee“B”Record—RecordLayoutPositions544–750forFormW-2G......................................... 1123
SEC. 7. END OF PAYER “C” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT................... 1124
SEC. 8. STATE TOTALS “K” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT.................... 1126
SEC. 9. END OF TRANSMISSION “F” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD
LAYOUT
............................................................................................ 1128
SEC. 10. FILE LAYOUT DIAGRAM................................................................................. 1129
Part D. Extensions of Time and Waivers
SEC. 1. GENERAL — EXTENSIONS................................................................................ 1129
SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME ELECTRONICALLY.................................. 1130
SEC. 3. RECORD LAYOUT — EXTENSION OF TIME................................................................ 1131
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................ 1132
SEC. 5. FORM 8508, REQUEST FOR WAIVERFROM FILING INFORMATION RETURNS
ELECTRONICALLY
.................................................................................. 1133
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
Enterprise Computing Center — Martinsburg
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. This RevenueProcedure must be used for the preparation of Tax Year2008information
returns and information returns for tax years prior to2008filed beginning January 1, 2009.Specifications for filing the following
forms are contained in this Revenue Procedure.
(a)Form 1098, Mortgage Interest Statement
(b)Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
(c)Form 1098-E, Student Loan Interest Statement
(d)Form 1098-T, Tuition Statement
(e)Form 1099-A, Acquisition or Abandonment of Secured Property
(f)Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
(g)Form 1099-C, Cancellation of Debt
(h)Form 1099-CAP, Changes in Corporate Control and Capital Structure
(i)Form 1099-DIV, Dividends and Distributions
(j)Form 1099-G, Certain Government Payments
(k)Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
(l)Form 1099-INT, Interest Income
June 9, 200810582008–23 I.R.B.

(m)Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
(n)Form 1099-MISC, Miscellaneous Income
(o)Form 1099-OID, Original Issue Discount
(p)Form 1099-PATR, Taxable Distributions Received From Cooperatives
(q)Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)
(r)Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
(s)Form 1099-S, Proceeds From Real Estate Transactions
(t)Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
(u)Form 5498, IRA Contribution Information
(v)Form 5498-ESA, Coverdell ESA Contribution Information
(w)Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
(x)Form W-2G, Certain Gambling Winnings
.02All data received at IRS/ECC-MTB for processing will be given the same protection as individual income tax returns (Form
1040). IRS/ECC-MTB will process the data and determine if the records are formatted and coded according to this Revenue Procedure.
.03Specifications for filing Forms W-2, Wageand Tax Statement, electronically areonlyavailable from the Social Security Ad-
ministration (SSA). Filers can call 1–800-SSA–6270 to obtain the telephone number of the SSA Employer Service Liaison Officer
for their area.
.04IRS/ECC-MTB doesnotprocess Forms W-2. Paperand/orelectronic filing of Forms W-2 must be sent to SSA. IRS/ECC-
MTB does, however, process waiver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 as well
as 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; however, if
discrepancies occur, the instructions in this Revenue Procedure must be followed.
.06This Revenue Procedure also provides the requirements and specifications for electronic filing under the Combined Fed-
eral/State Filing Program.
.07The following Revenue Procedures and publications provide moredetailed filing procedures for certain information returns:
(a)2008 General Instructions for Forms 1099, 1098, 5498, and W-2Gand individual form instructions.
(b)Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S.
(c)Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated
Tips, Electronically.
(d)Publication 1187, Specifications for Filing Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding,
Electronically.
.08This Revenue Procedure supersedes Rev. Proc. 2007–51 published as Publication 1220 (Rev. 6–2007), Specifications for
Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically.
Sec. 2. Nature of Changes—Current Year (Tax Year2008)
.01In this publication, all pertinent changes for Tax Year2008are emphasized by the use ofitalics. Portions of text that require
special attention are in boldface text. Filers are always encouraged to read the publication in its entirety.
a. General
(1)IRS/ECC-MTB no longer accepts any form of magnetic media. Electronic filing through theFIRE System is the only
method to report information returns to IRS/ECC-MTB.
(2)Form 4804, Transmittal of Information Returns Reported Magnetically, is obsolete. This form was only required for mag-
netic media reporting which is no longer a valid method of reporting information returns.
(3)Several sections have been deleted due to the elimination of magnetic media filing and others combined for greater clarity.
Please review the entire Publication for all relevant changes.
(4)A toll-free fax number, 877–477–0572, was added to Part A, Sec. 03.
b. Programming Changes
(1)For all Forms, Payment Year, Field Positions 2–5, for the Transmitter “T” Record, Payer “A” Record and Payee “B” Record
must be incremented to update the four-digit reportingyear (2007 to 2008), unless reporting prior year data.
(2)In the Transmitter “T” Record, two fields, Cartridge Tape File Indicator, positions 409–410 and Transmitter’s Media Num-
ber, positions 411–416, were deleted. These positions are now blank.
(3)In the Payee “B” Record for Form 1099-CAP, Shareholder Indicator, position 627 was deleted.
(4)For Form 1099-R, the distribution code H was added and new distribution code combinationsare allowed. See Form 1099-R
Distribution Code Chart 2008for acceptable combinations.
2008–23 I.R.B.1059June 9, 2008

(5)The requirement for filing Form 8809, Application for Extension of Time To File Information Returns, electronically was
reduced from 50 payers to 10 payers. See Part D.
Sec. 3. Where To File and How to Contact the IRS, Enterprise Computing Center — Martinsburg
.01All information returns filed electronically are processed at IRS/ECC-MTB. General inquiries concerning the filing of infor-
mation returns should be sent to the following address:
IRS-Enterprise Computing Center — Martinsburg
Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
.02All requests for an extension of time to file information returns with IRS/ECC-MTB filed on Form 8809 or request for an
extension to provide recipient copies, and requests for undue hardship waivers filed on Form 8508 should be sent to the following
address:
IRS-Enterprise Computing Center — Martinsburg
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.03The telephone numbers and web addresses for questionsabout specifications for electronic submissions are:
Information Reporting Program Customer Service Section
TOLL-FREE 1–866–455–7438 or outside the U.S. 1–304–263–8700
e-mail at m
ccirp@irs.gov
304–267–3367 — TDD
(Telecommunication Device for the Deaf)
Fax Machine
Toll-free within the U.S. —877–477–0572
Outside the
U.S. — 304–264–5602
Electronic Filing — FIRE System
h
ttp://fire.irs.gov
TO OBTAIN FORMS:
1–800–TAX–FORM (1–800–829–3676)
w
ww.irs.gov— IRS website access to forms (See Note.)
Note: Because paper forms are scanned during processing, youcannot use forms printed from the IRS website to file Form
1096, and Copy A of Forms 1098, 1099, or 5498 with the IRS.
.04The2008 General Instructions for Forms 1099, 1098, 5498, and W-2Gare included in the Publication 1220 for your conve-
nience. 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 filing by calling the
IRS toll-free number1–800–TAX–FORM (1–800–829–3676) or ordering online from the IRS website at w
ww.irs.gov.
.06Questions pertaining to electronic filing of Forms W-2mustbe directed to the Social Security Administration (SSA). Filers
can call 1–800–772–6270 to obtain the telephone number of theSSA Employer Service Liaison Officer for their area.
.07Payersshould notcontact IRS/ECC-MTB if they have received a penaltynotice and need additional information or are re-
questing an abatement of the penalty. A penalty notice contains an IRS representative’s name and/or telephone number for contact
June 9, 200810602008–23 I.R.B.

purposes; or the payer may be instructed to respond inwriting to the address provided. IRS/ECC-MTB doesnotissue penalty no-
tices and doesnothave the authority to abate penalties. For penaltyinformation, refer to the Penalties section of the2008 General
Instructions for Forms 1099, 1098, 5498, and W-2G.
.08A taxpayer or authorized representative may request a copy of a taxreturn, including Form W-2 filed with a return, by submitting
Form 4506, Request for Copy of Tax Return, to IRS. This form may be obtained by calling1–800–TAX–FORM (1–800–829–3676).
For questions regarding this form, call 1–800–829–1040.
.09Electronic Products and Services Support,Information Reporting Branch, Customer Service Section (IRB/CSS), answers elec-
tronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business informa-
tion returns (Forms 1096, 1098, 1099, 5498, 8027, and W-2G). IRB/CSS also answers questions about the electronic filing of Forms
1042-S and the tax law and paper filing instructions for Forms W-2 and W-3. Inquiries pertaining to Notices CP2100 and 972CG,
backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers (TINS) are also
addressed by IRB/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Fri-
day, 8:30 a.m. to 4:30 p.m. Eastern Standard Time, by calling toll-free1–866–455–7438.IRB/CSS also offers an e-mail address for
transmitters and electronic filers ofinformation returns. The address is m
ccirp@irs.gov. When sending e-mails concerning specific
file information, you must include the company name and theelectronic filename or Transmitter Control Code. Please donotsubmit
TINS or attachments, because electronic mail is not secure and the information maybe compromised. The Telecommunications De-
vice 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.
.10IRB/CSS cannot advise filers where to send state copies of paper forms. Filers must contact the Tax Department in the state
where the recipient resides to obtain thecorrect address and filing requirements.
.11Form 4419, Application for Filing Information Returns Electronically, Form 8809, Application for Extension of Time To File
Information Returns, and Form 8508, Request for Waiver From Filing Information Returns Electronically, may be faxed to IRS/ECC-
MTB toll-free at877–477–0572.
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 250or more information returns must file such returns electronically.
The 250* or more requirement applies separately for each typeof return and separately to each type of corrected return.
*Even though filers may submit up to 249 information returns onpaper, IRS encourages filers to transmit those information
returns electronically.
.02All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification
Number (TIN), which may be either a Social Security Number (SSN),Employer Identification Number (EIN), or Individual Taxpayer
Identification Number (ITIN). For example, if a corporation with several branches or locations usesthe 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.
.03The following requirements apply separately to both originals and corrections filed electronically:
2008–23 I.R.B.1061June 9, 2008

1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
W-2G
250ormoreofanyof these forms require electronic filing with IRS. These are stand-alone documents
and may not be aggregated for purposes of determining the 250 threshold. For example, if you must
file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since
they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since
they meet the threshold of 250.
.04The above requirements do not apply if the payer establishes undue hardship (See Part D, Sec. 5).
Sec. 5. Vendor List
.01IRS/ECC-MTB prepares a list of vendors who support electronic filing. The Vendor List (Pub. 1582) contains the names of
service bureaus that will produce or submit files for electronic filing. It also contains the names of vendors who provide software
packages for payers who wish to produce electronic files on their own computer systems. This list is compiled as a courtesy and in
no way implies IRS/ECC-MTB approval or endorsement.
.02If filers engage a service bureau to prepare files on their behalf, the filers must not also report this data, as it will create a
duplicate filing situation which may cause penalty notices to be generated.
.03The Vendor List, Publication 1582, is updated periodically. The most recent revision is available on the IRS website at
w
ww.irs.gov. For an additional list of software providers, log on to www.irs.govandgototheApprovedIRSe-fileforBusiness
Providerslink.
.04A vendor, who offers a software package, or has the capability to electronically file information returns for customers, and who
would like to be included in Publication 1582 must submit a letter or e-mail to IRS/ECC-MTB. The request should include:
(a)Company name
(b)Address (include city, state, and ZIP code)
(c)Telephone and FAX number (include area code)
(d)E-mail address
(e)Contact person
(f)Website
(g)Type(s) of service provided (e.g.,service bureau and/or software)
(h)Method of filing (only electronic filing is acceptable)
(i)Type(s) of return(s)
Sec. 6. Form 4419, Application for FilingInformation Returns Electronically
.01Transmitters are required to submit Form 4419, Application forFiling Information Returns Electronically, to request autho-
rization to file information returns with IRS/ECC-MTB. A single Form 4419 should be filed no matter how many types of returns the
transmitter will be submitting electronically. For example, if a transmitter plans to file Forms 1099-INT, one Form 4419 should be
submitted. If, at a later date, another type ofform (Forms 1098, 1099, 5498 and W-2G) will befiled, the transmitter should not submit
a new Form 4419.
June 9, 200810622008–23 I.R.B.

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, and Form 8027, Employer’s Annual Information Return of Tip
Income and Allocated Tips. See the back of Form 4419 for detailed instructions.
.02Electronically filed returns may not be submitted to IRS/ECC-MTB until the application has been approved. Please read the
instructions on the back of Form 4419 carefully. 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 website atw
ww.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/ECC-MTB uses the TCC to identify payers/transmitters and to
track their files through the processing system.
.04IRS/ECC-MTB 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. Transmitters cannot use more than one
TCC in a file. Each TCC must be reported in separate transmissions.
.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/ECC-MTB for the payer. Other service bureaus
will prepare the file and return the file to the payer for submission to IRS/ECC-MTB. These service bureaus may require the payer to
obtain a TCC, which is coded in the Transmitter “T” Record. Payers should contact their service bureau for further information.
.06Form 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/ECC-MTB at least 15 days before
the due date of the return(s) for current year processing. This allows IRS/ECC-MTB the time necessary to process and respond to
applications. Form 4419 may be faxed to IRS/ECC-MTB toll-free at877–477–0572. In the event that computer equipment or software
is not compatible with IRS/ECC-MTB, a waiver may be requested to file returns on paper documents (See Part D, Sec. 5).
.07Once a transmitter is approved to file electronically, it is not necessary to reapplyunless:
(a)The payer has discontinued filing electronically for two consecutive years. The payer’s TCC may have been reassigned by
IRS/ECC-MTB. Payers who know that the assigned TCC will no longer be used, are requested to notify IRS/ECC-MTB
so these numbers may be reassigned.
(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/ECC-MTB 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 carecarrier to providers
of medical and health care services may be reported on separate returns filed electronically. In this case, the headquarters will be
considered the transmitter, and the individual departments of thecompany filing reports will be considered payers. A single Form
4419 covering all departments filingelectronically should be submitted. One TCC may be used for all departments.
.09Copies of Publication 1220 can be obtained by downloading from the IRS website atw
ww.irs.gov.
.10Ifanyof the information (name, TIN or address) on Form 4419changes, please notify IRS/ECC-MTB in writing so the
IRS/ECC-MTB database can be updated. The e-mail address, m
ccirp@irs.gov, may be used for these changes. The transmitter
should include the TCC in all correspondence.
.11Approval to file does not imply endorsementby IRS/ECC-MTB of any computer software or of the quality of tax preparation
services provided by a service bureau or software vendor.
Sec. 7. Retention Requirements and Due Dates
.01 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, except:
(a)Retain for 4 years all information returns when backup withholding is imposed.
(b)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.
.02Filing of information returns is on a calendar year basis, except for Forms 5498 and 5498-ESA, which are used to report amounts
contributed during or after the calendar year (but no later than April 15). The following due dates will apply to Tax Year2008:
2008–23 I.R.B.1063June 9, 2008

Due Dates
Forms 1098, 1099, and W-2G
Recipient Copy — February 2, 2009
IRS Copy — March 31, 2009
Forms 5498*, 5498-SA and 5498-ESA
IRS Copy — June 1, 2009
Forms 5498 and 5498-SA Participant Copy — June 1, 2009
Form 5498-ESA Participant Copy — April 30, 2009
* Participants’ copies of Forms 5498 to furnish
fair market value information — February 2, 2009
.03If 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.
Sec. 8. Corrected Returns
•Acorrectionis an information return submitted by the transmitter to correct an information return that was previously submit-
ted to and successfully processed by IRS/ECC-MTB, but contained erroneous information.
•While we encourage you to file your corrections electronically, you may file up to 249 paper corrections even though your
originals were filed electronically.
•DONOTSENDYOURENTIREFILEAGAIN. Only correct the information returns which were erroneous.
•Information returns omitted from the original filemust notbe coded as corrections. Submit these returns under a separate
Payer “A” Record asoriginal returns.
•Be sure to use the same payee account number that was used onthe original submission. The account number is used to match
a correction record to the original information return.
•Before creating your correction file, review the correction guidelines chart carefully.
.01The electronic filing requirement of information returns of 250 or more applies separately to both original and corrected 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
because they meet the 250 threshold. If for some reasona payer cannot file the 300 corrections electronically,
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 Penalties
section of the2008 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 fieldsneeding correction. Submit corrections only for the returns filed in error, not the entire
file. Furnish corrected statementsto recipients as soon as possible.
Note: Do NOT resubmit your entire file as corrections. This willresult in duplicate filing and erroneous notices may be sent
to payees. Submit only those returns which require correction.
.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.
.04The payee’s account number should be included onallcorrection records. This is especially important when more than one
information return of the same type is reported for a payee. Theaccount number is used to determine which information return is
being corrected. It is vital that each information return reported for a payee have a unique account number. See Part C, Sec. 6, Payer’s
Account Number For Payee.
June 9, 200810642008–23 I.R.B.

.05Corrected returns may be included on the same transmission as original returns; however, separate “A” Records are required. If
filers discover that certain information returns were omitted on their original file, they mustnotcode these documents as corrections.
The file must be coded and submitted as originals.
.06If a payer realizes duplicate reporting has occurred, IRS/ECC-MTB should be contactedimmediatelyfor instructions on how
to avoid notices. The standard correction process will not resolve duplicate reporting.
.07If a payer discovers errors that affect a large number of payees, in addition to sending IRS the corrected returns and notifying the
payees, IRS/ECC-MTB underreporter section should be contacted toll-free 1–866–455–7438 for additional requirements. Corrections
must be submitted on actual information return documents or filed electronically.
.08Prior year data, original and corrected,mustbe filed according to the requirementsof this Revenue Procedure. When submit-
ting prior year data, use the record format for the current year. Eachtax year must be electronically filed in separate transmissions.
However, use the actual year designation of the data in Field Positions 2–5 of the “T”, “A”, and “B” Records. Field position 6, Prior
Year Data Indicator, in the Transmitter “T” Record must contain a “P”. If filing electronically, a separate transmission must be made
for each tax year.
.09In 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).
.10All paper returns, whether original or corrected, must be filed with the appropriate service center.IRS/ECC-MTB does not
process paper returns.
.11If a payer discovers an error(s) in reporting thepayer (not recipient)name and/or TIN, write a letter to IRS/ECC-MTB (See
Part A, Sec. 3) containing the following information:
(a)Name and address of payer
(b)Type of error (please include the incorrect payer name/TIN that was reported)
(c)Tax year
(d)Payer TIN
(e)TCC
(f)Type of return
(g)Number of payees
(h)Filing method, paper or electronic
.12The “B” Record provides a 20-position field for a unique Payer’s Account Number for Payee.If a payee has more than one
reporting of the same document type, it is vital that each reporting is assigned a unique accountnumber. This number will help
identify the appropriate incorrect return if morethan 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 numbershould appear on the initial return and on
the corrected return in order to identify and process the correction properly.
.13The record sequence for filing correctionsisthesameasfororiginalreturns.
.14Review the chart that follows. Errors normally fall under oneof the two categories listed. Next to each type of error is a list of
instructions on how to file the corrected return.
2008–23 I.R.B.1065June 9, 2008

Guidelines for Filing Corrected Returns Electronically
One transaction is required to make the following corrections properly. (See Note 5.)
Error Made on the Original ReturnHow To File the Corrected Return
ERRORTYPE1CORRECTION
1.
Original return was filed with one or more of the
following errors:
A.
Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
B.Make a separate “A” Record for each type of return
and each payer being reported. Payer information in
the “A” Record must be the same as it was in the
original submission.
C.
The Payee “B” Records must show the correct record
information as well as a Corrected Return Indicator
Code of “G” in Field Position 6.
D.Corrected returns 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.
E.Prepare a separate “C” Record for each type of return
and each payer being reported.
F.The last record on the file will be the End of
Transmission “F” Record.
(a)Incorrect payment amount codes in the Payer “A”
Record
(b)Incorrect payment amounts in the Payee “B”
Record
(c)Incorrect code in the distribution code field in
Payee “B” Record
(d)Incorrect payee address(See Note 3.)
(e)Incorrect payee indicator(See Note 1.)
(f)Incorrect payee name(See Notes 2 & 3.)
(g)Return should not have been filed
Note 1: Payee indicators are non-money amount
indicator fields located in the specific form record
layouts of the Payee “B” Record between field
positions 544–748.
Note 2: For information on errors to the payer’s
name and TIN (See Part A, Sec. 8, .11).
Note 3: To correct a TIN and/or payee name and
address follow the instructions under Error Type 2.
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
June 9, 200810662008–23 I.R.B.

Guidelines for Filing Corrected Returns Electronically (Continued)
Two (2) separate transactions are required to make the following corrections properly. Follow the directions for both
Transactions 1 and 2. (See Note 5.) DO NOT use the two step correction process to correct money amounts.
Error Made on the Original ReturnHow To File the Corrected Return
ERRORTYPE2CORRECTION
1.
Original return was filed with one or more of the
following errors:
Transaction 1:Identify incorrect returns.
A.
Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
B.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.(See Note 4.)
(a)No payee TIN (SSN, EIN, ITIN, QI-EIN)
(b)Incorrect payee TIN
(c)Incorrect payee name and address
(d)Wrong type of return indicator
Note 4: The Record Sequence Number will be
different since this is a counter number and is
unique to each file. For 1099-R corrections, if the
corrected amounts are zeros, certain indicators will
not be used.
C.
The Payee “B” Records must containexactly the
sameinformation 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.(See Note 4.)
D.Corrected returns 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.
E.Prepare a separate “C” Record for each type of return
and each payer being reported.
F.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.
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/ECC-MTB 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.
Note 5: See the2008 General Instructions for Forms 1099, 1098, 5498, and W-2Gfor additional information on regulations
affecting corrections and related penalties.
2008–23 I.R.B.1067June 9, 2008

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
Note 6: If a filer is reporting “G” coded, “C” coded, and/or “Non-coded” (original) returns onthe same file, each category
must be reported under separate “A” Records.
Sec. 9. Effect on Paper Returns and Statements to Recipients
.01Electronic 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/ECC-MTB for any forms filed electronically.This will result in duplicate filing; therefore,
erroneous notices could be generated.
.02Payers are responsible for providing statements to the payees as outlined in the2008 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 specifications
and guidelines in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G and 1042-S.
Sec. 10. Combined Federal/State Filing Program
•Through the Combined Federal/State Filing (CF/SF) Program, IRS/ECC-MTB will forward original and corrected information
returns filed electronically to participating states for approved filers.
•For approval, the filer must submit a test file coded for this program. See Part B, Sec. 3, Test Files.
•Approved filers are sent Form 6847, Consent for Internal Revenue Service to Release Tax Information, which must be com-
pleted and returned to IRS/ECC-MTB. A separate form is required for each payer. This form does not have to be filed every
year, only when payer information changes.
.01The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for the taxpayer.
IRS/ECC-MTB will forward this information to participating states free of charge for approved filers. Separate reporting to those
states is not required. The following information returns may be filed under theCombined Federal/State Filing Program:
Form 1099-DIVDividends and Distributions
Form 1099-GCertain Government Payments
Form 1099-INTInterest Income
Form 1099-MISCMiscellaneous Income
Form 1099-OIDOriginal Issue Discount
Form 1099-PATRTaxable Distributions Received From Cooperatives
Form 1099-RDistributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
Form 5498
IRA Contribution Information
.02To request approval to participate, an electronic test file coded for this programmustbe submitted to IRS/ECC-MTB between
November 1, 2008,andFebruary 15, 2009.
June 9, 200810682008–23 I.R.B.

.03If the test file is coded for the Combined Federal/State Filing Program and is acceptable, anapproval letter and Form 6847,
Consent for Internal Revenue Service to Release Tax Information, will be sent to the filer.
.04Form 6847, Consent for Internal Revenue Service to Release Tax Information,mustbe completed and signed by the payer, and
returned to IRS/ECC-MTB before any tax information can be released to the state. Filers must write their TCC on Form 6847.
.05While a test file is only required for the first year when a filer applies to participate in the Program, it is highly recommended
that a test be sent every year you participate in the Combined Federal/State Filing program. Each record, both in the test and the actual
data file, must conform to the current Revenue Procedure.
.06Within 1–2 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a
valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software
to accept e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.govto determine
what the errors are in the file by clickingon CHECK FILE STATUS. If the test file was unacceptable a new file can be transmitted up
to February 15, 2009.
.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. Form6847 may be computer-generated as long as it includes all information on the original form,
or it may be photocopied. If 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.
.09If a payee has a reporting requirement for more than one state,separate “B” records must be created for each state. Payers must
pro-rate the amounts to determine what should be reported to each state. Donotreport the total amount to each state. This will cause
duplicate reporting.
.10Some participating states require separate notification thatthepayerisfilinginthismanner. SinceIRS/ECC-MTBactsasa
forwarding agent only, it is the payer’s responsibility tocontact the appropriate states for further information.
.11All corrections properly coded for the Combined Federal/State Filing Program will be forwarded to the participating states.
Only send corrections which affect the Federal reporting. Errors which apply only to the state filing requirement should be sent directly
to the state.
.12Participating 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.
.13Each 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.
.14Upon submission of the actual files, the transmittermustbe sure of the following:
(a)All records are coded exactly as required by this Revenue Procedure.
(b)A State Total “K” Record(s) for each state(s)being reported follows the “C” Record.
(c)Payment amount totals and the valid participating statecode are included in the State Totals “K” Record(s).
(d)The last “K” Record is followed 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
Alabama01Indiana18Nebraska31
Arizona04Iowa19NewJersey34
Arkansas
05
Kansas20New Mexico
35
California06Louisiana22North Carolina37
Colorado07Maine23North Dakota38
Connecticu
t
08Maryland24Ohio39
Delaware10Massachusetts
25
South Carolina
45
District of Columbia11Minnesota27Utah49
Georgia13Mississippi28Virginia
51
Hawaii
15
Missouri29Wisconsin
55
Idaho16Montana30
* The codes listed above are correct for the IRS Combined Federal/State Filing Program and may not correspond to the
state codes of other agencies or programs.
2008–23 I.R.B.1069June 9, 2008

Sample File Layout for Combined Federal/State Filer
Transmitter
“T”
Record
Payer
“A”
Record coded
with 1 in
position 26
Payee “B”
Record with
statecode15
in positions
747–748
Payee “B”
Record with
statecode06
in positions
747–748
Payee “B”
Record, no
state code
End of Payer
“C” Record
State Total “K” Record
for “B” records coded 15.
“K” record coded 15 in positions
747–748.
State Total “K” Record
for “B” records coded 06.
“K” record coded 06 in positions
747–748.
End of Transmission “F”
Record
Sec. 11. Penalties Associated With Information Returns
.01The following penalties generally apply to the person requiredto file information returns. The penalties apply to electronic
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 electronically, 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 daysof the due date of the return (See Part A, Sec. 7.02); maximum
penalty $75,000 per year ($25,000 for small businesses).
•$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 areplacement file which is not transmitted by the required date. See Part B, Sec. 4
.06, for more information on replacement files.
.04 Intentional disregard of filing requirements.If failure to file a correct information return is due to intentional disregard of
the filing or correct information requirements, the penalty isat 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
failure to furnish correct payee statements, see2008 General Instructions for Forms 1099, 1098, 5498, and W-2G.
Sec. 12. 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.
June 9, 200810702008–23 I.R.B.

StateCodeStateCodeStateCode
AlabamaALKentuckyKYNo. Mariana IslandsMP
AlaskaAKLouisianaLAOhioOH
American SamoaASMaineMEOklahomaOK
ArizonaAZMarshall IslandsMHOregonOR
ArkansasARMarylandMDPennsylvaniaPA
CaliforniaCAMassachusettsMAPuerto RicoPR
ColoradoCOMichiganMIRhode IslandRI
ConnecticutCTMinnesotaMNSouth Caroli
na
SC
DelawareDEMississippiMSSouth DakotaSD
District of ColumbiaDCMissouriMOTennesseeTN
Federated States of Micronesia FMMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
GeorgiaGANevadaNVVermontVT
GuamGUNew Hampsh
ire
NHVirginiaVA
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 Position 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
*AE is the designation for ZIPs beginning with 090–098, AA for ZIP 340, and AP for ZIPs 962–966.
Part B. Electronic Filing Specifications
Note:The FIRE System DOES NOT provide fill-in forms, except for Form 8809, Application for Extension of Time To File Infor-
mation Returns.Filers must program files according to the Record Layout Specifications contained in this publication. For a
list of software providers, log on to w
ww.irs.govandgototheApprovedIRSe-fileforBusinessProviderslink. Also, see Part
A, Sec. 5 .03.
Sec. 1. General
.01Electronic filing of Forms 1098,1099, 5498, and W-2G information returns, originals, corrections, and replacements is the
method of filing for payers who meet the 250 returns filing requirement. Payers who are under the filing threshold requirement, are
encouraged to file electronically.
.02All electronic filing of information returns are received at IRS/ECC-MTB via the FIRE (Filing Information Returns Elec-
tronically) System. To connect to the FIRE System, point your browser to h
ttp://fire.irs.gov. The system is designed to support the
electronic filing of information returns only.
2008–23 I.R.B.1071June 9, 2008

.03The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain
separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed
to IRS/ECC-MTB.
.04Files submitted to IRS/ECC-MTB electronically must be in standard ASCII code. Do not send paper forms with the same
information as electronically submittedfiles. This would create duplicate reporting resulting in penalty notices.
.05See Part C, Record Format Specifications and Record Layouts.
.06Form 8809, Application for Extension of Time To File Information Returns, is available as a fill-in form via the FIRE System.
If you do not already have a User ID and password refer to Section 7. At the Main Menu, click “Extension of Time Request” and then
click “Fill-in Extension Form”. This option is only used to request an automatic 30-day extension and must be completed by the due
date of the return for each payer requesting an extension. Print the approval page for your records. Refer to Part D for additional
details.
Sec. 2. Electronic Filing Approval Procedure
.01Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 6, for
information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers assign their own userID, password and PIN (Personal Identification Number) and do
not need prior or special approval. See Part B, Sec. 5, for more information on the PIN.
.03If a filer is submitting files for more than one TCC, it is notnecessary to create a separate logon and password for each TCC.
.04For all passwords, it is the user’s responsibility to rememberthe 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, filers who forget their password or PIN, can calltoll-free 1–866–455–7438for assistance. The FIRE System may require
users to change their passwords on a yearly basis. However, users can change their passwords at any time from the Main Menu.
Sec. 3. 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 Year2008(returns to be filed in2009), itmustbe
submitted to IRS/ECC-MTBno earlier thanNovember 1, 2008, andno later thanFebruary 15, 2009.
.02IRS/ECC-MTB encourages first time electronic filers to submit a test. Test files arerequiredfor filers wishing to participate
in the Combined Federal/State Filing Program. See Part A, Sec. 10,for further information on the Combined Federal/State Filing
Program.
.03The 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
(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 C for record formats.)
.04Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file.
.05IRS/ECC-MTB 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.
.06Filers who encounter problems while transmitting the electronic test file can contact IRS/ECC-MTBtoll-free 1–866–455–7438
for assistance.
.07Within 1–2 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a
valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software
to accept e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.govto determine
what the errors are in the file by clicking on CHECK FILE STATUS. If your results indicate:
(a)“Good, Federal Reporting” — Your test file is good for federal reporting only. Click on the filename for additional details.
(b)“Good, Federal/State Reporting” — Your file is good for the Combined Federal and State Filing Program (see Part A,
Section 10, for further details). Click on the filename for additional details.
(c)“Bad” — This means that your test file contained errors. Click on the filename for a list of the errors. If you want to send
another test file, send it as a test (not a replacement, original or correction).
(d)“Not Yet Processed” — The file has been received, but we do not have results available yet. Please allow another day for
results.
June 9, 200810722008–23 I.R.B.

Sec. 4. Electronic Submissions
.01Electronically filed information may be submitted to IRS/ECC-MTB 24 hours a day, 7 days a week. Technical assistance is
available Monday through Friday between 8:30 a.m. and 4:30 p.m. EST by callingtoll-free 1–866–455–7438.
.02 The FIRE System will be down from 2 p.m. EST December 22, 2008, through January 4, 2009.This allows IRS/ECC-
MTB to update its system to reflect current year changes.
.03If you are sending files larger than 10,000 records electronically, data compression is encouraged. When transmitting files
larger than 5 million records, please contact IRS/ECC-MTB for additional information. WinZipand PKZIP are the only acceptable
compression packages. IRS/ECC-MTB cannot accept self-extracting zip files or compressed files containing multiple files. The time
required to transmit information returns electronically will vary depending upon the type of connection to the Internet and if data
compression is used.The time required to transmit a file can be reduced up to 95 percent by using compression.
.04The FIRE System can accept multiple files forthe same type of return providing duplicate data is not transmitted. For example,
if your company has several branches issuing 1099-INT forms, it is not necessary to consolidate all the forms into one transmission.
Each file may be sent separately,providing duplicate data is not transmitted.
.05Transmitters may create files using self assigned file name(s). Files submitted electronically will be assigned a new unique
file name by the FIRE System. 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 neededby IRS/ECC-MTB to identify
the file, if assistance is required.
.06If a file was submitted timely and is bad, the filer will have up to 60 days from the day the file was transmitted to transmit an
acceptable file. If an acceptable file is not received within 60 days, the payer could be subject to late filingpenalties. This only applies
to files originally submitted electronically.
.07The 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 submit-
ted to and processed by IRS/ECC-MTB, but contained erroneous information.(See Note.)
Note:Corrections should only be made torecords that have been submitted incorrectly, not the entire file.
•Areplacementis an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE System
indicated the original/correction 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/ECC-MTB as a “Replacement” file unless the CHECK FILE STATUS
option on the FIRE System indicates the file is bad.
.08The TCC in the Transmitter “T” Record must be the TCC used to transmit the file; otherwise, the file will be considered an
error.
Sec. 5. PIN Requirements
.01The user will be prompted to create a PIN consisting of 10 numeric
s when establishing their initial logon name and password.
.02The PIN is required each time an ORIGINAL, CORRECTION, or REPLAC
EMENT file is sent electronically and is permission
to release the file. It is not needed for a TEST file. An authorized ag
ent may enter their PIN, however, the payer is responsible for the
accuracy of the returns. The payer will be liable for penalties for f
ailure to comply with filing requirements. If you forget your PIN,
please calltoll-free 1–866–455–7438for assistance.
.03If the file is good, it is released for mainline processing after
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 r
eleased for further processing. If the file is bad, follow normal
replacement procedures.
Sec. 6. Electronic Filing Specifications
.01The FIRE System is designed exclusively for the filing of Forms 1042-S, 1098, 1099, 5498, 8027, and W-2G.
.02A transmitter must have a TCC (see Part A,Sec. 6) before a file can be transmitted.
.03After 1–2 business days, the results of the electronic transmission will be e-mailed to you providing you provide an accurate
e-mail address on the “Verify Your Filing Information” screen. If you are using e-mail filtering software, configure your software to
accept e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov. If after receiving the e-mail it indicates that your file is bad, you must
logintotheFIRESystemandgototheCHECKFILESTATUSareaofthe FIRE System to determine what the errors are in your file.
2008–23 I.R.B.1073June 9, 2008

Sec. 7. Connecting to the FIRE System
.01Point your browser to http://fire.irs.govto connect to the FIRE System.
.02Filers should turn off their pop-up blockingsoftware before transmitting their files.
.03Before connecting, have your TCC and TIN available.
.04Your browser must support SSL 128-bit encryption.
.05Your browser must be set to receive “cookies”. Cookies are used to preserve your User ID status.
F
irsttimeconnectiontoTheFIRESystem(If you have logged on previously, skip to Subsequent Connections to the FIRE
System.)
Click“Create New Account”.
Fill out the registration form and click“Submit”.
Enter yourUser ID(most users logon with their first and last name).
Enter and veri
fy yourpassword(the password is user assigned and must be 8 alpha/numerics,
containing at
least 1 uppercase, 1 lowercase and 1 numeric). FIRE may require you to change
the password o
nce a year.
Click“Create”.
If you receive the message“Account Created”,click“OK”.
Enter and verify your 10-digit self-assigned PIN (Personal Identification Number).
Click“Submit”.
If you recei
ve the message“Your PIN has been successfully created!”,click“OK”.
Read the bulletin(s) and/or“Click here to continue”.
S
ubsequentconnectionstoTheFIRESystem
Click“Log O
n”.
Enter yourUser ID(most users logon with their first and last name).
Enter yourpassword(the password is user assigned and is case sensitive).
Read the bulletin(s) and/or “Click here to continue”.
U
ploadingyourfiletotheFIRESystem
At Menu Options:
Click“Se
nd Information Returns”
Enter yourTCC:
Enter yourTIN:
Click“Submit”.
The system will then display the company name, address, city, state, ZIP Code, telephone
number, contact and e-mail address. This information will be used to e-mail the transmitter
regarding their transmission. Update as appropriate and/or Click“Accept”.
Note: Please ensure that the e-mail is accurate so that the correct person receives the e-mail
and it does not return to us undeliverable. If you are using SPAM filtering software, please
configure it to allow an e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov.
Click one of the following:
Original File
Correction File
Test File(This option will only be available from 11/1/2008 — 02/15/2009.)
Rep
lacement File(Click on the file to be replaced.)
•Electronic Replacement(file was originally transmitted on this system)
Click the file to be replaced.
June 9, 200810742008–23 I.R.B.

Uploadingyourf
iletotheFIRESystem
•Mag Media Replacement(file was originally sent on some type of mag-
netic media) Enter the alpha character from the letter (L–2494) that was
returned. It is located on the top right on the letter under “Refer Reply
To:” For example, if the letter indicates TCC 44444A, the alpha code that
would be entered is “A”. Click“Submit”.
Enter your 10-
digit PIN (not prompted for this if a test is being sent).
Click“Submit”.
Click“Browse”to locate the file and open it.
Click“Upload”.
When the upload is complete, the screenwill 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 check back into the system in 1–2
business days using the CHECK FILE STATUS option.
CheckingyourFILESTATUS
If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be
sent regarding your FILE STATUS. If the results in the e-mail indicate “Good, not Released” and you agree with the “Count of
Payees”, then you are finished with this file. If you have any other results, please follow the instructions below.
At the Main Menu:
Click“Check File Status”.
Enter yourTCC:
Enter yourTIN:
Click“Search”.
If “Results” indicate:
“Good, Not Released”and you agree with the “Count of Payees”, you
are finished with this file. The file will automatically be released after 10
calendar days unless you contact us within this timeframe.
“Good, Released”– File has been released to our mainline processing.
“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“Log Out”.
Close your Web Browser.
Sec. 8. Common Problems and Questions
IRS/ECC-MTB 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/ECC-MTB to request replacement files. This may be important for those payers who have either had
their files prepared by a service bureau orwho have purchased software packages.
2008–23 I.R.B.1075June 9, 2008

Filers who engage a service bureau to transmit their files on their behalf should be careful not to report duplicate data,
which may generate penalty notices.
This section lists some of the problems most frequently encountered with electronic files submitted to IRS/ECC-MTB. These
problems may result in IRS/ECC-MTB requesting replacement files.
1. Discrepancy Between IRS/ECC-MTB Totals and Totals in Payer “C” Records
The “C” Record is a summary record for a type of return for agiven 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 or 1099-Q. Money amounts must be all numeric, right-justified and zero (0) fill unused
positions.Do Not Use Blanks.
2. The Payment A
mount 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 ascendingorder 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.
3. Incorrect TIN in Payer “A” Record.
The Payer’s TIN reported in positions 12–20 of the “A” record must be a nine-digit number.(Do Not Enter Hyphens.)The
TINandtheFirstPayerNameLineprovided in the “A” record must correspond.
4. Incorrect T
ax 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.
5. Incorrect use of Test Indicator.
When sending
a test file, position 28 of the Transmitter “T” record should contain a “T”, otherwise blank fill. Do not populate this
Field with a “
T” if sending an original, replacement or correction file.
6. Incorrect Format for TINs in the Payee “B” Record.
TINs entered in positions 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.
7. Distribution Codes for Form 1099-R Reported Incorrectly.
For Form 109
9-R, there must be valid Distribution Code(s) in positions 545–546 of the Payee “B” record. For valid codes (and
combinatio
ns), see Guide to Distribution Codes in Part C. If only one distribution code is required, it must be entered in position
545 and posi
tion 546 must be blank. A blank in position 545 is not acceptable.
8. Missing Correction Indicator in Payee “B” Record.
When a file is submitted as a correction file, there must be acorrection indicator, “G” or “C” in position 6 of the Payee “B”
record. See Part A, Sec. 8.
N
ON-FORMATERRORS
1. SPAM filters are not set to receive e-mail from fire@irs.govand irs.e-helpmail@irs.gov.
If you want
to receive e-mails concerning your files, processing results, reminders and notices, set your SPAM filter to receive
e-mail fro
mf
ire@irs.govand irs.e-helpmail@irs.gov.
2. Incorrect e-mail provided.
When the “Verify Your Filing Information” screen is displayed, make sure your correct e-mail address is listed. If not, please
update with the correct e-mail address.
June 9, 200810762008–23 I.R.B.

3. Transmitter does not check the FIRE Systemtodeterminewhythefileisbad.
The results of your file transfer are posted to the FIRE System within two business days. If the correct e-mail address was provided
on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the
results in the e-mail indicate “Good, not Released” and you agreewith the “Count of Payees”, then you are finished with this file.
If you have any other results, please follow the instructions in the Check File Status option.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/ECC-MTB within 10 calendar days from the transmission of your file.
4.Incorrect file is not replaced timely.
If your file is bad, correct the file and timely resubmit as a replacement.
5. 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.
6. Transmitte
r sends a file and CHECK FILE STATUS indicates thatthe file is good, but the transmitter wants to send a
replacement o
r correction file to replace the original/correction/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless CHECK 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
1–866–455–7438to see if this is a possibility.
7. Transmitter sends an original file that is good, and then sends a correction file for the entire file even though there are
only a few changes.
The correcti
on file, containing the proper coding, should only contain the records needing correction, not the entire file.
8. File is formatted as EBCDIC.
All files submitted electronicallymust be in standard ASCII code.
9. Transmitter has one TCC number, but is filing for multiple companies, which TIN should be used when logging
into the system to send the file?
When sending the file electronically, you will need to enter theTIN of the company assigned to the TCC. When you upload the
file, it will contain the TINs of the other companies for which you are filing. This is the information that will be passed forward.
10. Transmitter sent the wrong file, what should be done?
Call us as soon as possible toll-free at1–866–455–7438.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.
Part C. 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 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 descriptionexplains 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 file and contains information which is critical if it
is necessary for IRS/ECC-MTB 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 C. A replacement file will be requested by IRS/ECC-MTB if the “T” Record is not present.
.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.
2008–23 I.R.B.1077June 9, 2008

.05All alpha characters entered in the “T” Record must be upper-case, except e-mail addresses which may be case sensitive.Do
notuse punctuation in the name and address fields.
Record Name: Transmitter “T” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter “T”.
2–5
Payment Year4
Required.Enter “2008”. If reporting prior year data, report the year which
applies (2006, 2007, etc.) and set the Prior Year Data Indicator in field position 6.
6Prior Year Data
Indicator
1
Required.Enter “P”onlyif reporting prior year data; otherwise, enter blank.
Do not enter a “P” if tax year is2008.(See Note.)
Note: Electronic files SENT December 21 or later must be coded with a “P”. Current year processing ends in December
and programs are converted for the next processing year.
7–15
Transmitter’s TIN9
Required.Enter the transmitter’s nine-digit Taxpayer Identification Number
(TIN). May be an EIN or SSN.
16–20Transmitter Control
Code
5Required.Enter the five-character alpha/numeric Transmitter Control Code
(TCC) assigned by IRS/ECC-MTB. A TCCmust be obtained to file data with
this program.
21–27Blank7Enter blanks.
28Test File
Indicator
1
Required for test files only. Enter a “T” if this is a test file; otherwise, enter
a blank.
29Foreign Entity
Indicator
1Enter a “1” (one) if the transmitter is a foreign entity. If the transmitter is not a
foreign entity, enter a blank.
30–69Transmitter Name40
Required.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
(Continuation)
40
Required.Enter any additional information that may be part of the name.
Left-justify information and fill unused positions with blanks.
110–149Company Name40
Required.Enter the name of the company to be associated with the address
where correspondence should be sent.
150–189
Company Name
(Continuation)
40Enter any additional information that may be part of the name of the company
where correspondence should be sent.
190–229Company Mailing
Address
40
Required.Enter the mailing address where correspondence should be sent.
Note: Any correspondence relating to problem electronic files will be sent to this address.
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 acontinuous 51-position field. Enter information
inthefollowingorder:city,provinceorstate,postalcode,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
City
40
Required.Enter the city, town, or post office where correspondence should
be sent.
270–271Company
State
2
Required.Enter the valid U.S. Postal Service state abbreviation. Refer to the
chart for valid state codes in Part A, Sec. 12.
272–280Company
ZIP Code
9
Required.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.
June 9, 200810782008–23 I.R.B.

Record Name: Transmitter“T” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
281–295
Blank
15
Enter blanks.
296–303Total Number
of Payees
8Enter the total number of Payee “B” Records reported in the file. Right-justify
information and fill unused positions with zeros.
304–343Contact Name40
Required.Enter the name of the person to be contacted if IRS/ECC-MTB
encounters problems with the file or transmission.
344–358
Contact Phone
Number &
Extension
15Required.Enter the telephone number of the person to contact regarding
electronic files. Omit hyphens. If no extension is available, left-justify
information and fill unused positions with blanks. For example, the
IRS/ECC-MTB Customer Service Section phone number of866–455–7438with
an extension of52345would be866455743852345.
359–408
Contact e-mail
Address
50Required if available.Enter the e-mail address of the person to contact
regarding electronic files. Left-justify information. If no e-mail address is
available, enter blanks.
409–499Blank91Enter blanks.
500–507
Record Sequence
Number
8
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 and you can have only one “T” record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the field.
For example, the “T” record sequence number would appear as “00000001”
in the field, the first “A” record would be “00000002”, the first “B” record,
“00000003”, the second “B” record, “00000004” and so on until you reach the
final record of the file, the “F” record.
508–517
Blank10Enter 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.
Indicator
Usage
VYour software was purchased from a
vendor or other source.
IYour software was produced by
in-house programmers.
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.
519–558
Vendor Name40
Required.Enter the name of the company from whom you purchased your
software.
559–598
Vendor Mailing
Address
40
Required.Enter the mailing address.
ForU.S.addresses, the vendor 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.
599–638
Vendor City40
Required.Enter the city, town, or post office.
639–640Vendor State2
Required.Enter the valid U.S. Postal Service state abbreviation. Refer to the
chart of valid state codes in Part A, Sec. 12.
2008–23 I.R.B.1079June 9, 2008

Record Name: Transmitter“T” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
641–649Vendor ZIP Code9
Required.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.
650–689
Vendor Contact Name40
Required.Enter the name of the person whocan 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.
705–739
Blank
35
Enter Blanks.
740Vendor Foreign
Entity Indicator
1Enter a “1” (one) if the vendor is a foreign entity. Otherwise, enter a blank.
741–748Blank8Enter blanks.
749–750
Blank2Enter 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
Blank
1
2–5
6
7–15
16–2021–27
Test File
Indicator
Foreign
Entity
Indicator
Transmitter
Name
Transmitter
Name
(Continuation)
Company
Name
Company
Name
(Continuation)
282930–6970–109110–149
150–189
Company
Mailing
Address
Company
City
Company
State
Company
ZIP
Code
BlankTotal
Number
of Payees
Contact
Name
190–229230–269270–271272–280
281–295
296–303304–343
Contact
Phone
Number &
Extension
Contact
e-mail
Address
BlankRecord
Sequence
Number
BlankVendor
Indicator
344–358359–408
409–499
500–507508–517518
Vendor
Name
Vendor
Mailing
Address
Vendor
City
Vendor
State
Vendor ZIP
Code
Vendor
Contact
Name
519–558559–598599–638
639–640641–649
650–689
June 9, 200810802008–23 I.R.B.

Vendor
Contact
Phone
Number &
Extension
BlankVendor
Foreign
Entity
Indicator
BlankBlank or
CR/LF
690–704
705–739
740741–748
749–750
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, andtimely submission of electronic 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 submit
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 inthe “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 field position(s)and for the indicated length.
Record Name: Payer “A” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter an “A”.
2–5
Payment Year4
Required.Enter “2008”. If reporting prior year data, report the year which applies
(2006, 2007, etc.).
6–11Blank6Enter blanks.
12–20Payer’s
Taxpayer
Identification
Number (TIN)
9
Required.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
Control
4The Payer Name Control can be obtained only from the mail label on the Package
1096 that is mailed to most payers eachDecember. If a Package 1096 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.
25
Last Filing
Indicator
1Enter a “1” (one) if this is thelast yearthis payer name and TIN will file information
returns electronically or on paper; otherwise, enter blank.
2008–23 I.R.B.1081June 9, 2008

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
26Combined
Federal/State
Filer
1
Required for the Combined Federal/State Filing Program.Enter“1”(one)if
approved or submitting a test to participate in the Combined Federal/State Filing
Program; otherwise, enter a blank.
Note 1: If the Payer “A” Record is coded for Combined Federal/State Filing Program there must be coding in the
Payee “B” Records and the State Totals “K” Records.
Note 2: If you entered “1” (one) in this field position, be sure to code the Payee “B” Records with the appropriate state
code. Refer to Part A, Sec. 10,for further information.
27Type of Return1
Required.Enter the appropriate code from the table below:
TypeofReturnCode
10983
1098-CX
1098-E2
1098-T8
1099-A4
1099-BB
1099-C
5
1099-CAPP
1099-DIV1
1099-GF
1099-HJ
1099-INT6
1099-LTCT
1099-MISCA
1099-OIDD
1099-P
ATR
7
1099-QQ
1099-R9
1099-SS
1099-SAM
5498
L
5498-ESA
V
5498-SA
K
W-2GW
28–41Amount Codes
(See Note.)
14
Required.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. However, if discrepancies occur, this
Revenue Procedure governs for filing electronically. Enter the amount codes in
ascending sequence; numeric characters followed by alphas. Left-justify, and fill
unused positions with blanks.
No
te: A type of return and an amount code must be present in every Payer “A” Record even if no money amounts are
be
ing reported. For a detailed explanation of the information to be reported in each amount code, refer to the appropriate
pa
per instructions for each form.
Amount CodesForm 1098—Mortgage
Interest Statement
Fo
r Reporting Mortgage Interest Received From Payers/Borrowers (Payer of
Re
cord) on Form 1098:
AmountCodeAmountType
1Mortgage interest received from
payer(s)/borrower(s)
June 9, 200810822008–23 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
AmountCodeAmountType
2Points paid on purchase of principal
residence
3Refund (or credit) of overpaid interest
4Mortgage Insurance Premiums
5
Blank (Filer’s use)
Amount CodesForm 1098-C—
Contributions of Motor Vehicles, Boats,
and Airplanes
For Reporting Gross Proceeds From Sales on Form 1098-C:
A
mountCodeAmountType
4Gross proceeds from sales
6Value of goods or services in exchange for
vehicle
Amount CodeForm 1098-E—Student
Loan Interest Statement
For Reporting Interest on Student Loans on Form 1098-E:
A
mountCodeAmountType
1Student loan interest received by lender
Amount CodesForm 1098-T— Tuition
Statement
For Reporting Tuition Payments on Form 1098-T:
A
mountCodeAmountType
1Payments received forqualified tuition and
related expenses
2Amounts billed for qualified tuition and
related expenses
3Adjustments made for prior year
4Scholars
hips or grants
5
Adjustmentstoscholarshipsorgrantsfor
a prior year
7Reimbursements or refunds of qualified
tuition and related expenses from an
insurance contract
Note 1: F
or Amount Codes 1 and 2 enter either payments received OR amounts billed. DO NOT report both.
Note 2: Amount Codes 3 and 5 are assumed to be negative. It is not necessary to code with an over punch or dash
to indicate a negative reporting.
Amount CodesForm 1099-A—
Acquisition or Abandonment of Secured
Property
For Reporting the Acquisition or Abandonment of Secured Property on Form
1099-A:
A
mountCodeAmountType
2Balance of principal outstanding
4Fairma
rket value of property
2008–23 I.R.B.1083June 9, 2008

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-B:
Amount CodesForm 1099-B— Proceeds
From Broker and Barter Exchange
TransactionsA
mountCodeAmountType
2Stocks, bonds, etc. (For forward contracts,
See Note 1.)
3Bartering (Do not report negative amounts.)
4Federal income tax withheld (backup
withholding) (Do not report negative
amounts.)
6
Profit (or lo
ss) realized in2008(See Note
2.)
7Unrealized profit (or loss) on open contracts
—12/31/2007(See Note 2.)
8Unrealized profit (or loss) on open contracts
—12/31/2008(See Note 2.)
9
Aggregate 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, Payment 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 regulatedfutures or foreign currency
contracts.
For Reporting Payments on Form 1099-C:
Amount CodesForm 1099-C —
Cancellation of Debt
A
mountCodeAmountType
2Amount of debt canceled
3Interest, if included in Amount Code 2
7
Fair market value of property(See Note.)
Note: Use Amount Code 7 only if a combined Form 1099-A and 1099-C is being filed.
For Reporting Payments on Form 1099-CAP:
Amount CodeForm 1099-CAP—
Changes in Corporate Control and Capital
StructureA
mountCodeAmountType
2Aggregate amount received
For Reporting Payments on Form 1099-DIV:
Amount CodesForm 1099-DIV—
Dividends and Distributions
A
mountCodeAmountType
1Total ordinary dividends
2Qualified dividends
3Total capital gain distribution
6
Unreca
ptured Section 1250 gain
7Section 1202 gain
8Colle
ctibles (28%) rate gain
9Nondividend distributions
AFederal income tax withheld
BInvestment expenses
CForeign tax paid
DCash liquidation distributions
ENon
-cash liquidation distributions
June 9, 200810842008–23 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-G:
Amount CodesForm 1099-G— Certain
Government Payments
A
mountCodeAmountType
1Unemployment compensation
2State or local income tax refunds, credits,
or offsets
4Federal income
tax withheld (backup
withholding or
voluntary withholding
on unemploymen
t compensation or
Commodity Cre
dit Corporation Loans, or
certain crop d
isaster payments)
5
Alternative Trade Adjustment Assistance
(ATAA) Payments
6Taxable grants
7Agriculture
payments
For Reporting
Payments on Form 1099-H:
Amount CodesForm 1099-H— Health
Coverage Tax Credit (HCTC) Advance
PaymentsA
mountCodeAmountType
1Gross amount of health insurance advance
payments
2Amount of advance payment for January
3Amount of advance payment for February
4Amount of advance payment for March
5
Amount of advance payment for April
6Amount of advance payment for May
7Amount of advance payment for June
8Amount of advance payment for July
9Amount of advance payment for August
AAmount of advance payment for September
BAmount of advance payment for October
CAmount of advance payment for November
DAmount of advance payment for December
For Reporting Payments on Form 1099-INT:
Amount CodesForm 1099-INT—
Interest Income
A
mountCodeAmountType
1Interest income not included in Amount
Code 3
2Early withdrawal penalty
3Interest on U.S. Savings Bonds and
Treasury obligations
4Federa
l income tax withheld (backup
withho
lding)
5
Investment expenses
6Foreign tax paid
8Tax-exempt interest
9Speci
fied Private Activity Bond Interest
For Re
porting Payments on Form 1099-LTC:
Amount CodesForm 1099-LTC—
Long-Term Care and Accelerated Death
BenefitsA
mountCodeAmountType
1Gross long-term care benefits paid
2Accelerated death benefits paid
2008–23 I.R.B.1085June 9, 2008

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-MISC:
Amount CodesForm 1099-MISC—
Miscellaneous Income
(See Note 1.)A
mountCodeAmountType
1Rents
2
Royalties(See Note 2.)
3Other income
4Federal income tax withheld (backup
withholding or withholding on Indian
gaming profits)
5
Fishing 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
DSection 409A Deferrals
ESection 409A Income
Note 1: If reporting a direct sales indicatoronly, 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.
Note 2: Do not report timber royalties under a “pay-as-cut” contract; these must be reported on Form 1099-S.
Amount CodesForm 1099-OID—
Original Issue Discount
For Reporting Payments on Form 1099-OID:
A
mountCodeAmountType
1Original issue discount for2008
2Other periodic interest
3Early withdrawal penalty
4Federal income tax withheld (backup
withholding)
6Original issue discount on U.S. Treasury
Obligations
7Investment expenses
For Reporting Payments on Form 1099-PATR:
Amou
nt CodesForm 1099-PATR—
Taxa
ble Distributions Received From
Coop
eratives
A
mou
ntCode
Amou
ntType
1Patr
onage dividends
2Nonpatronage distributions
3Per-unit retain allocations
4Federal income tax withheld (backup
withholding)
5
Red
emption of nonqualified notices and
ret
ain allocations
6Deduction for qualified production
activities income
June 9, 200810862008–23 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Pass-Through Credits
7Investment credit
8Work opportunity credit
9Patron’s alternative minimum tax (AMT)
adjustment
AForfiler’sus
e for pass-through credits and
deductions
For Reporting
Payments on a Form 1099-Q:
Amount CodesForm 1099-Q—
Payments From Qualified Education
Programs (Under Sections 529 and 530)A
mountCodeAmountType
1Gross distribution
2Earnings
3Basis
For Reporting Payments on Form 1099-R:
A
mountCodeAmountType
1Gross distribution
2
Taxable amo
unt(See Note 1.)
3Capital gain (included in Amount Code 2)
4Federal in
come tax withheld
5
Employee contributions or insurance
premiums
6Net unrealized appreciation in employer’s
securities
8Other
9Total employee contributions
Amount Code
sForm 1099-R—
Distributi
ons From Pensions, Annuities,
Retirement
or Profit–Sharing Plans, IRAs,
Insurance C
ontracts, etc.
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 zeros.
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 orRoth conversion) of the Payee “B” Record, and generally,
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.
For Reporting Payments on Form 1099-S:
Amount CodesForm 1099-S— Proceeds
From Real Estate Transactions
A
mountCodeAmountType
2
Gross proceeds(See Note.)
5
Buyer’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.
For Reporting Distributions on Form 1099-SA:
Amount CodesForm 1099-SA—
Distributions From an HSA, Archer MSA,
or Medicare Advantage MSAA
mountCodeAmountType
1Gross distribution
2Earnings on excess contributions
4Fair
market value of the account on date
of de
ath
2008–23 I.R.B.1087June 9, 2008

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Information on Form 5498:Amount CodesForm 5498—IRA
Contribution Information
A
mountCodeAmountType
1IRA contributions (other than amounts in
Amount Codes 2, 3, 4, 8, 9, and A)(See
Notes 1 and 2.)
2Rollover contributions
3Roth conversion amount
4Recharacterized contributions
5
Fair market value of account
6Life insuran
ce cost included in Amount
Code 1
8SEP contributions
9SIMPLE contributions
ARoth IRA contributions
Note 1: If reporting IRA contributions fora participant in a military operation, see2008 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. D
O
NOTincludeEMPLOYERcontributions; these are included in Amount Code 8.
For Reporting Information on Form 5498-ESA:Amount CodesForm 5498-ESA—
Coverdell ESA Contribution Information
A
mountCodeAmountType
1Coverdell ESA contributions
2Rollover contributions
For Report
ing Information on Form 5498-SA:
Amount Cod
esForm 5498-SA—HSA,
Archer MS
A, or Medicare Advantage
MSA Infor
mation
A
mountCo
de
AmountTy
pe
1Employee
or self-employed person’s
Archer MS
A contributions made in 2008
and 2009 f
or 2008
2Total contributions made in 2008 (See
current 2008 Instructions.)
3Total HSA/MSA contributions made in
2009 for 2008
4
Rollover contributions(See Note.)
5
Fair market value of HSA, Archer MSA or
Medicare Advantage MSA
Note:ThisistheamountofanyrollovermadetothisMSAin2008after a distribution from another MSA. For detailed
information on reporting, see the2008 Instructions for Forms 1099-SA and 5498-SA.
Amount CodesForm W-2G—Certain
Gambling Winnings
For Reporting Payments on Form W-2G:
A
mountCodeAmountType
1Grosswinnings
2Federal income tax withheld
7Winnings from identical wagers
42–51
Blank10 Enter blanks.
52
Foreig
nEntity
Indica
tor
1Entera
“1” (one) if the payer is a foreign entityandincomeispaidbytheforeign
entity
to a U.S. resident. Otherwise, enter a blank.
June 9, 200810882008–23 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
53–92
First Payer
Name Line
40
Required.Enter the name of the payer whose TIN appears in positions 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
40 If the Transfer (or Paying) Agent Indicator (position 133) contains a “1” (one),
this field must contain the name of the transfer (or paying) agent. If the indicator
contains a “0” (zero), this field may contain either a continuation of the First Payer
Name Line or blanks. Left-justify information and fill unused positions with blanks.
133Transfer
Agent Indicator
1
Required.Identifies the entity in the Second Payer Name Line Field.
CodeMeaning
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
Address
40
Required.If the Transfer Agent Indicator in position 133 is a “1” (one), enter the
shipping address of the transfer (or paying) agent. Otherwise, enter theactual
shipping address of the payer. The street address should include number, street,
apartment or suite number, or PO Box if mail is not delivered to a street address.
Left-justify information, 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 acontinuous 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 52 must contain a “1” (one).
174–213Payer City40
Required.If the Transfer Agent Indicator in position 133 is a “1” (one), enter the
city, town, or post office of the transfer agent. Otherwise, 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.
214–215
Payer State2
Required. Enter the valid U.S. Postal Service state abbreviations. Refer to the chart
of valid state abbreviations in Part A, Sec. 12.
216–224Payer ZIP Code 9
Required.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.
225–239
Payer’s Phone
Number &
Extension
15
Enter the payer’s phone number and extension. Omit hyphens. Left-justify
information and fill unused positions with blanks.
240–499Blank260Enter blanks.
2008–23 I.R.B.1089June 9, 2008

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
500–507
Record
Sequence
Number
8
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 and you can have onlyone “T” record in a file. Each record,
thereafter, must be incremented by one inascending numerical sequence, i.e., 2, 3,
4, etc. Right-justify numbers with leading zeros in the field. For example, the “T”
record sequence number would appear as “00000001” in the field, the first “A” record
would be “00000002”, the first “B” record, “00000003”, the second “B” record,
“00000004” and so on until you reach the final record of the file, the “F” record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter 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
1
2–5
6–1112–2021–24
25
Combined
Federal/State
Filer
Type
of
Return
Amount
Codes
BlankForeign
Entity
Indicator
First
Payer Name
Line
262728–41
42–515253–92
Second Payer
Name
Line
Transfer
Agent
Indicator
Payer
Shipping
Address
Payer
City
Payer
State
Payer
ZIP
Code
93–132133134–173174–213
214–215
216–224
Payer’s Phone
Number and
Extension
BlankRecord
Sequence
Number
BlankBlank or
CR/LF
225–239
240–499
500–507508–748749–750
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 toaccommodate special fields for
individual forms. In the “B” Record, the filermustallow for allfourteenPaymentAmountFields.For those fields not used, enter
“0s” (zeros).
.02The following specifications include a field in the payee records called “NameControl” 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” Recordshould 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.
June 9, 200810902008–23 I.R.B.

(2)In the case of multiple payees, 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 Second
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 DataEntries. This field may be used torecord 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 ofthe data entered in this field. Itis 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 allocatedfor State Income Tax Withheld
and Local Income Tax Withheld. These fields are for the convenience of the filers. The information will not be used by IRS/ECC-
MTB.
.07Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A,
Sec. 10, 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 numeric characters.
Record Name: Payee “B” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter “B”.
2–5
Payment Year4
Required.Enter “2008”. If reporting prior year data, report the year
which applies (2006, 2007, etc.).
6Corrected Return
Indicator
(See Note.)
1
Required for corrections only.Indicates a corrected return.
CodeDefinition
GIf this is a one-transactioncorrectionorthefirstof
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. 8, for
specific instructions on how to file corrected returns.
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 sec-
ond payee name line and the correctname control is not provided,
a backup withholding notice may be generated for the record. Sur-
names 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 busi-
ness 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 Payee Name Line.
2008–23 I.R.B.1091June 9, 2008

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Note: Imbedded blanks, extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr., period [.], apostrophe
[’]) should be removed from the Payee Name Lines. A dash(-) and an ampersand (&) are the only acceptable special
characters.
The following examples may be helpful to filers in developing the Name Control:
Name
NameControl
Individuals:
JaneB
rownBROW
John A.L
eeLEE*
James P.E
n,Sr.EN*
JohnO
’Neil
ONEI
MaryV
anBurenVANB
JuanD
eJesusDEJE
Gloria A.E
l-RoyEL-R
Mr. JohnS
mi
th
SMIT
JoeM
cCarthy
MCCA
PedroT
orre
s-Lopes**
TORR
MariaL
opez Moreno**LOPE
Binh ToL
aLA*
Nhat ThiP
hamPHAM
Corporations:
TheF
irstNationalBank
FIRS
T
heHideawayTHEH
A
&BCafe
A&BC
1
1THStreet Inc.
11TH
Sole Proprietor:
MarkH
emlock
DBA The Sunshine Club
HEML
MarkD
’Allesandro
DALL
Partnership:
RobertA
spen
and Bess Willow
ASPE
HaroldF
ir,BruceElm,
and Joyce Spruce et al Ptr
FIR*
Estat
e:
FrankW
hiteEstate
WHIT
Estate of SheilaB
lueBLUE
Trusts and Fiduciaries:
D
aisy Corporation Employee
Benefit Trust
DAIS
Trust FBO The
C
herryblossom
Society
CHER
June 9, 200810922008–23 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Name
NameControl
Exempt Organizations:
L
aborer’s Union, AFL-CIOLABO
S
t.Bernard’s Methodist
Church Bldg. Fund
STBE
*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 posi
tions 12–20 as either an Employer Identification Num-
ber (EIN), a S
ocial Security Number (SSN), an Individual Taxpayer
Identificat
ion Number (ITIN) or an Adoption Taxpayer Identification
Number (ATI
N). Enter the appropriate code from the following table:
CodeTypeofTINTypeofAccount
1EINA business, organization, some
sole proprietors, or other entity
2SSNAn individual, including some sole
proprietors
2ITINAn individual required to have a
taxpayer 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 deter-
minable, enter a blank
12–20Payee’s
Taxpayer
Identification
Number (TIN)
9
Required
.Enter the nine-digit Taxpayer Identification Number of
the payee
(SSN, ITIN, ATIN, or EIN). If an identification number
has been a
pplied for but not received, enter blanks.Do not enter
hyphens o
r alpha characters.All zeros, ones, twos, etc., will have
the effe
ct of an incorrect TIN. If the TIN is not available, enter blanks.
Note: If you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on
Form 1099, see the2008 General Instructions for Forms 1099, 1098, 5498 and W-2Gfor reporting requirements.
2008–23 I.R.B.1093June 9, 2008

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
21–40Payer’s
Account
Number For
Payee
20
Required if submitting more than one information return of the
same type for the same payee.Enter any number assigned by the
payer to the payee that can be used by the IRS to distinguish between
information returns. This number must be unique for each informa-
tion return of the same type for the same payee. If a payee has more
than one reporting of the same document type, it is vital that each re-
porting have a unique account number. For example, if a payer has
3 separate pension distributionsfor the same payee and 3 separate
Forms 1099-R are filed, 3 separate unique account numbers are re-
quired. A payee’s account number may be given a unique sequencing
number, such as 01, 02 or A, B, etc., to differentiate each reported in-
formation return. Do not use the payee’s TIN since this will not make
each record unique. This information is critical when corrections are
filed. This number will be provided with the backup withholding no-
tification and may be helpful in identifying the branch or subsidiary
reporting the transaction. The account number can be any combi-
nation of alpha, numeric or special characters. If fewer than twenty
characters are used, filers may either left or right-justify, filling the
remaining positions with blanks.
41–44Payer’s Office
Code
4Enter 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 ap-
pear on backup withholding notices.
45–54
Blank10Enter 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 or 1099-Q.Positive and negative amounts are in-
dicated by placing a “+” (plus) or “-” (minus) sign in the left-most
position of the payment amount field. A negative over punch in the
unit’s 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.
55–66
Payment
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.
103–114 Payment
Amount 5*
12The amount reported in this field represents payments for Amount
Code 5 in the “A” Record.
115–126
Payment
Amount 6*
12The amount reported in this field represents payments for Amount
Code 6 in the “A” Record.
June 9, 200810942008–23 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
127–138 Payment
Amount 7*
12The amount reported in this field represents payments for Amount
Code 7 in the “A” Record.
139–150
Payment
Amount 8*
12The amount reported in this field represents payments for Amount
Code 8 in the “A” Record.
151–162
Payment
Amount 9*
12The amount reported in this field represents payments for Amount
Code 9 in the “A” Record.
163–174 Payment
Amount A*
12The amount reported in this field represents payments for Amount
Code A in the “A” Record.
175–186
Payment
Amount B*
12The amount reported in this field represents payments for Amount
Code B in the “A” Record.
187–198 Payment
Amount C*
12The amount reported in this field represents payments for Amount
Code C in the “A” Record.
199–210 Payment
Amount D*
12The amount reported in this field represents payments for Amount
Code D in the “A” Record.
211–222 Payment
Amount E*
12The amount reported in this field represents payments for Amount
Code E 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 must be followed for electronic filing.
223–246 Reserved24Enter blanks.
247Foreign
Country
Indicator
1
If the address of the payee is in a foreign country, enter a “1”
(one) in this field; otherwise, enter blank. When filers use this in-
dicator, 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.
248–287 First Payee
Name Line
40
Required.Enter the name of the payee (preferably surname first)
whose Taxpayer Identification Number (TIN) was provided in posi-
tions 12–20 of the Payee “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. If reporting information for a sole
proprietor, the individual’s name must always be present 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. A dash (-) and an ampersand
(&) are the only acceptable special characters for First and Second
PayeeNameLines.
Note: If you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on
Form 1099, see the2008 General Instruction for Forms 1099, 1098, 5498, and W-2Gfor reporting requirements.
2008–23 I.R.B.1095June 9, 2008

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
288–327 Second 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 pro-
vided in the First Payee Name Line, continue the name in this field.
Left-justify information and fill unused positions with blanks.Do
not enter address information.It is important that filers provide as
much payee information to IRS/ECC-MTB as possible to identify the
payee associated with the TIN. Left-justify and fill unused positions
with blanks.SeeNoteaboveinFirstPayeeNameLine.
328–367 Blank40Enter blanks.
368–407 Payee Mailing
Address
40
Required.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. This fieldmust notcontain any
data other than the payee’s mailing address.
408–447 Blank40Enter blanks.
448–487 Payee City40
Required.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.
488–489 Payee State2
Required. 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. 12.
490–498 Payee ZIP
Code
9
Required.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.
500–507
Record
Sequence
Number
8
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 and you can have
only one “T” record in a file. Each record, thereafter, must be in-
cremented by one in ascending numerical sequence, i.e., 2, 3, 4, etc.
Right-justify numbers with leading zeros in the field. For example,
the “T” record sequence numberwould appear as “00000001” in the
field, the first “A” record would be “00000002”, the first “B” record,
“00000003”, the second “B” record, “00000004” and so on until you
reach the final record of the file, the “F” record.
508–543
Blank36Enter blanks.
June 9, 200810962008–23 I.R.B.

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
1
2–5
67–101112–2021–40
Payer’s
Office Code
BlankPayment
Amount
1
Payment
Amount
2
Payment
Amount
3
Payment
Amount
4
Payment
Amount
5
41–44
45–5455–66
67–7879–9091–102103–114
Payment Amount
6
Payment Amount
7
Payment Amount
8
Payment Amount
9
Payment Amount
A
Payment Amount
B
115–126
127–138
139–150151–162
163–174
175–186
Payment
Amount C
Payment
Amount D
Payment
Amount E
ReservedForeign
Country
Indicator
First
Payee
Name
Line
Second
Payee
Name
Line
Blank
187–198199–210211–222223–246247248–287288–327328–367
Payee
Mailing
Address
BlankPayee
City
Payee
State
Payee
ZIP Code
BlankRecord
Sequence
Number
Blank
368–407408–447448–487488–489490–498499
500–507508–543
The following sections define the field positions for the different types of returns in the Payee “B” Record (positions
544–750):
(1) Form 1098
(2) Form 1098-C
(3) Form 1098-E
(4) Form 1098-T
(5)
Form 1099-A
(6) Form 1099-B
(7) Form 1099-C
(8) Form 1099-CAP
(9) Form 1099-DIV*
(10) Form 1099-G*
(11) Form 1099-H
(12) Form 1099-INT*
(13) Form 1099-LTC
(14) Form 1099-MISC*
(15)
Form 1099-OID*
(16) Form 1099-PATR*
(17) Form 1099-Q
(18) Form 1099-R*
(19) Form 1099-S
2008–23 I.R.B.1097June 9, 2008

(20) Form 1099-SA
(21)
Form 5498*
(22)
Form 5498-ESA
(23)
Form 5498-SA
(24) Form W-2G
* These forms may be filed through the Combined Federal/State Filing Program. IRS/ECC-MTB will forward these records to
participating states for filers who have been approved for theprogram. See Part A, Sec. 10, for information about the program,
including specific codesfor the record layouts.
(1) Payee “B” Record — Record LayoutPositions 544–750 for Form 1098
Field
Position
Field Title
Length
Description and Remarks
544–662
Blank119Enter blanks.
663–722 Special 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 purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record LayoutPositions 544–750 for Form 1098
BlankSpecial
Data
Entries
BlankBlank
or CR/LF
544–662
663–722723–748
749–750
(2) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-C
Field
Position
Field Title
Length
Description and Remarks
544–545
Blank2Enter blanks.
546
Transaction Indicator1Enter “1” (one) ifthe amount reported in Payment Amount Field
4 is an arm’s length transaction to an unrelated party. Otherwise,
enter a blank.
547
Transfer After Improvements
Indicator
1Enter “1” (one) if the vehicle will not be transferred for money, other
property, or services before completion of material improvements or
significant intervening use. Otherwise, enter a blank.
548
Transfer Below Fair Market Value
Indicator
1Enter “1” (one) if the vehicle is transferred to a needy individual for
significantly below fair market value. Otherwise, enter a blank.
549–587
Make, Model, Year39Enter the make, model and year of vehicle. Left-justify and fill un-
used positions with blanks.
588–612
Vehicle or Other Identification
Number
25
Enter the vehicle or other identification number of the donated vehi-
cle. Left-justify and fill unused positions with blanks.
613–651
Vehicle Description39Enter a description of material improvements or significant interven-
ing use and duration of use. Left-justify and fill unused positions with
blanks.
June 9, 200810982008–23 I.R.B.

(2) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-C (Continued)
Field
Position
Field Title
Length
Description and Remarks
652–659
Date of Contribution8Enter the date the contribution was made to an organization, in the
format YYYYMMDD (e.g., January 5, 2008, would be 20080105).
Do not enter hyphens or slashes.
660Donee Indicator1Enter the appropriate indicator from the following table to report if
the donee of the vehicle providesgoods or services in exchange for
the vehicle.
Indicator
Usage
1Donee provided goods or services
2Donee did not provide goods or
services
661Intangible Religious Benefits
Indicator
1Enter a “1” (one) if only intangible religious benefits were provided
in exchange for the vehicle;otherwise, leave blank.
662
Deduction $500 or Less Indicator
1Enter a “1” (one) if under law donor cannot claim a deduction of more
than $500 for the vehicle; otherwise, leave blank.
663–722 Special 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 purposes.
Payers should contact the state or local revenue departments for the
filing requirements. If this field is not utilized, enter blanks.
723–730 Date of Sale8
Enter the date of sale, in the format YYYYMMDD (e.g., January 5,
2008, would be 20080105).Do not enter hyphens or slashes.
731–748 Goods and Services18Enter adescription of any goods and services received for the vehicle;
otherwise, leave blank. Left-justify and fill unused positions with
blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1098-C
BlankTransaction
Indicator
Transfer After
Improvements
Indicator
Transfer Below
Fair Market
Value Indicator
Make, Model,
Year
Vehicle or
Other
Identification
Number
Vehicle
Description
544–545546547548549–587588–612613–651
Date of
Contribution
Donee
Indicator
Intangible
Religious
Benefits
Indicator
Deduction
$500 or Less
Indicator
Special Data
Entries
Date of Sale Goods and
Services
Blank or
CR/LF
652–659
660661662663–722723–730731–748
749–750
(3) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-E
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
2008–23 I.R.B.1099June 9, 2008

(3) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-E (Continued)
Field
Position
Field Title
Length
Description and Remarks
547
Origination
Fees/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.
548–662
Blank
115
Enter blanks.
663–722 Special
Data Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for the
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1098-E
BlankOrigination
Fees/Capitalized
Interest Indicator
BlankSpecial Data
Entries
BlankBlank
or CR/LF
544–546547548–662
663–722723–748
749–750
(4) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-T
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Half-time Student
Indicator
1Enter “1” (one) if the student was at least a half-time student during
any academic period that began in 2008. Otherwise, enter a blank.
548
Graduate Student
Indicator
1Enter “1” (one) if the student is enrolled exclusively in a graduate
level program. Otherwise, enter a blank.
549
Academic Period
Indicator
1Enter “1” (one) if the amount in Payment Amount Field 1 or
Payment Amount Field 2 includes amounts for an academic period
beginning January through March2009. Otherwise, enter a blank.
550
Method of Reporting 2007
Amounts Indicator
1
Required.Enter “1” (one) if the method of reporting has changed
from the previous year. Otherwise, enter a blank.
551–662
Blank112Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for the
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
June 9, 200811002008–23 I.R.B.

Payee “B” Record — Record Layout Positions 544–750 for Form 1098-T
BlankHalf-time Student
Indicator
Graduate Student
Indicator
Academic Period
Indicator
Method of Reporting
2007 Amounts
Indicator
544–546547548549550
BlankSpecial Data EntriesBlankBlank or CR/LF
551–662
663–722723–748
749–750
(5) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-A
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Personal 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.
548–555
Date of Lender’s
Acquisition or
Knowledge of
Abandonment
8Enter the acquisition date of thesecured 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, 2008, would be
20080105).Do not enter hyphens or slashes.
556–594
Description of
Property
39Enter 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.
595–662
Blank68Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for the
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
2008–23 I.R.B.1101June 9, 2008

Payee “B” Record — Record Layout Positions 544–750 for 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
663–722723–748
749–750
(6) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-B
Field
Position
Field Title
Length
Description and Remarks
544
Second 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.
545–546
Blank2Enter blanks.
547
Gross Proceeds
Indicator
1Enter the appropriate indicator from the following table, to identify
the amount reported in Amount Code 2; otherwise, enter a blank.
IndicatorUsage
1Gross proceeds
2Gross proceeds less commissions and options
premiums
548–555
Date of Sale or
Exchange
8For 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
YYYYMMDD (e.g., January 5, 2008, would be 20080105). Enter
blanks if this is an aggregate transaction.Do not enter hyphens
or slashes.
556–568
CUSIP Number13For broker transactions only, enter the CUSIP (Committee on
Uniform Security Identification Procedures)numberoftheitem
reported for Amount Code 2 (stocks, bonds, etc.). Enter blanks if
this is an aggregate transaction.Enter“0s”(zeros)ifthenumberis
not available. Right-justify information and fill unused positions
with blanks.
569–607
Description39For 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. If
fewer than 39 characters are required, left-justify information and
fill unused positions with blanks.
608–615
Number of
Shares
Exchanged
8Enter the number of shares of the corporation’s stock which
were exchanged in the transaction. Report whole number only.
Right-justify information and fill unused positions with zeros.
June 9, 200811022008–23 I.R.B.

(6) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-B (Continued)
Field
Position
Field Title
Length
Description and Remarks
616–625
Classes of
Stock
Exchanged
10Enter the class of stock that was exchanged. Left-justify the
information and fill unused positions with blanks.
626Recipient
Indicator
1Enter a “1” (one) if recipient is unable to claim a loss on their tax
return. Otherwise, enter a blank.
627–662 Blank36Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record may be used to record information
for state or local government reporting or for the filer’s own
purposes. Payers should contact the state or local revenue
departments for filing requirements. If this field is not utilized, enter
blanks.(See Note.)
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Blank2Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Note: Report the Corporation’s Name, Address, City, State, and ZIP in the Special Data Entry field.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-B
Second
TIN Notice
(Optional)
BlankGross
Proceeds
Indicator
Date
of Sale
or Exchange
CUSIP
Number
DescriptionNumber of
Shares
Exchanged
544545–546547548–555556–568569–607608–615
Classes of
Stock
Exchanged
Recipient
Indicator
BlankSpecial
Data Entries
State
Income
Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
616–625
626627–662663–722723–734
735–746
747–748
749–750
(7) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-C
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
2008–23 I.R.B.1103June 9, 2008

(7) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-C (Continued)
Field
Position
Field Title
Length
Description and Remarks
547
Bankruptcy
Indicator
1Enter “1” (one) to indicate the debt was discharged in bankruptcy, if
known. Otherwise, enter a blank.
548–555
Date Canceled8Enter the date the debt was canceled in the format of YYYYMMDD
(e.g., January 5, 2008, would be 20080105).Do not enter hyphens
or slashes.
556–594
Debt
Description
39Enter 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.
595–662
Blank68Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter 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
544–546547548–555556–594595–662
663–722
BlankBlank
or CR/LF
723–748
749–750
(8) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-CAP
Field
Position
Field Title
Length
Description and Remarks
544–547
Blank4Enter blanks.
548–555
Date of Sale or
Exchange
8Enter the date the stock was exchanged for cash, stock in the
successor corporation, or otherproperty received in the format
YYYYMMDD (e.g., January 5, 2008, would be 20080105).Do
not enter hyphens or slashes.
556–607
Blank
52
Enter blanks.
608–615
Number of
Shares
Exchanged
8Enter the number of shares of the corporation’s stock which
were exchanged in the transaction. Report whole number only.
Right-justify information and fill unused positions with zeros.
616–625
Classes of Stock
Exchanged
10Enter the class of stock that was exchanged. Left-justify the
information and fill unused positions with blanks.
626–662 Blank37Enter blanks.
June 9, 200811042008–23 I.R.B.

(8) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-CAP (Continued)
Field
Position
Field Title
Length
Description and Remarks
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-CAP
BlankDate of Sale or
Exchange
BlankNumber of Shares
Exchanged
Classes of Stock
Exchanged
544–547548–555556–607608–615616–625
BlankSpecial Data EntriesBlankBlank
or CR/LF
626–662663–722723–748
749–750
(9) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-DIV
Field
Position
Field Title
Length
Description and Remarks
544
Second 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.
545–546
Blank2Enter blanks.
547–586
Foreign Country
or U.S.
Possession
40Enter the name of the foreign country or U.S. possession to which
the withheld foreign tax (Amount Code C) applies. Otherwise, enter
blanks.
587–662
Blank76Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
2008–23 I.R.B.1105June 9, 2008

(9) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-DIV (Continued)
Field
Position
Field Title
Length
Description and Remarks
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter 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
544545–546547–586587–662
663–722
State Income Tax
Withheld
Local Income Tax
Withheld
Combined
Federal/State
Code
Blank
or CR/LF
723–734
735–746
747–748
749–750
(10) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-G
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Trade 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.
IndicatorUsage
1Income tax refund applies exclusively to a trade
or business.
BlankIncome tax refundis a general tax refund.
548–551
Tax Year of
Refund
4Enter 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 Form 1099-G.
The tax year must be in the four-position format of YYYY (e.g.,
2008).The valid range of years for the refund is 1998 through 2007.
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 theTransmitter “T” Record.
552–662
Blank111Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. You may enter your routing and transit number
(RTN) here. If this field is not utilized, enter blanks.
June 9, 200811062008–23 I.R.B.

(10) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-G (Continued)
Field
Position
Field Title
Length
Description and Remarks
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter 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
544–546547548–551552–662
663–722723–734
Local Income
Tax Withheld
Combined
Federal/State
Code
Blank
or CR/LF
735–746
747–748
749–750
(11) Payee “B” Re
cord — Record Layout Positions 544–750 for Form 1099-H
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547–548
Number of
Months Eligible
2
Required.Enter
the total number of months recipient is eligible for
health insuran
ce advance payments. Right-justify and blank fill
any remaining p
osition.
549–662
Blank114Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2008–23 I.R.B.1107June 9, 2008

Payee “B” Record — Record Layout Positions 544–750 for Form 1099-H
BlankNumber of
Months Eligible
BlankSpecial Data
Entries
BlankBlank
or CR/LF
544–546547–548549–662
663–722723–748
749–750
(12) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-INT
Field
Position
Field Title
Length
Description and Remarks
544
Second 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.
545–546
Blank2Enter blanks.
547–586
Foreign 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.
587–662
Blank76Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. You may enter your routing and transit number
(RTN) here. If this field is not utilized, enter blanks.
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter 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
544545–546547–586587–662
663–722723–734
June 9, 200811082008–23 I.R.B.

Local
Income
Tax
Withheld
Combined
Federal/State
Code
Blank
or CR/LF
735–746
747–748
749–750
(13) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Type of
Payment
Indicator
1Enter the appropriate indicator from the following table; otherwise,
enter blanks.
IndicatorUsage
1Per diem
2Reimbursed amount
548–556
Social Security
Number of
Insured
9
Required.Enter the Social Security Number of the insured.
557–596
Name of
Insured
40
Required.Enter the name of the insured.
597–636
Address of
Insured
40
Required.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.
ForU.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 Codeas a continuous 51-positionfield. 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 Country Indicator in position 247 must contain a “1” (one).
637–676 City of Insured40
Required.Enter the city, town, or post office. Left-justify
information and fill the unused positions with blanks. Enter APO
or FPO, if applicable. Do not enter state and ZIP Code information
in this field.
677–678 State of Insured2
Required. 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. 12.
679–687 ZIP Code of
Insured
9
Required.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 areacceptable as long as the filer has
entered a “1” (one) in the Foreign Country Indicator, located in
position 247 of the “B” Record.
2008–23 I.R.B.1109June 9, 2008

(13) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC (Continued)
Field
Position
Field Title
Length
Description and Remarks
688Status of Illness
Indicator
(Optional)
1Enter the appropriate code from the table below to indicate the status
of the illness of the insured; otherwise, enter blank.
IndicatorUsage
1Chronically ill
2Terminally ill
689–696 Date Certified
(Optional)
8Enter the latest date of a doctor’scertification of the status of the
insured’s illness. The format of the date is YYYYMMDD (e.g.,
January 5, 2008, would be 20080105).Do not enter hyphens or
slashes.
697Qualified
Contract
Indicator
(Optional)
1Enter a “1” (one) if benefits werefrom a qualified long-term care
insurance contract; otherwise, enter a blank.
698–722 Blank
25
Enter blanks.
723–734 State 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.
735–746
Local 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.
747–748 Blank2Enter blanks.
749–750
Blank2Enter blank 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
544–546547548–556557–596597–636
637–676677–678679–687
Status of
Illness
Indicator
(Optional)
Date
Certified
(Optional)
Qualified
Contract
Indicator
(Optional)
BlankState
Income
Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
688689–696697698–722723–734
735–746
747–748
749–750
June 9, 200811102008–23 I.R.B.

(14) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-MISC
Field
Position
Field Title
Length
Description and Remarks
544
Second 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.
545–546
Blank2Enter blanks.
547
Direct Sales
Indicator
(See Note.)
1
Enter 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 indicatoronly, 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.
548–662
Blank
115
Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not used, enter blanks.
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter 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
544545–546547548–662
663–722723–734
735–746
Combined
Federal/State
Code
Blank
or CR/LF
747–748
749–750
2008–23 I.R.B.1111June 9, 2008

(15) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-OID
Field
Position
Field Title
Length
Description and Remarks
544
Second 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.
545–546
Blank2Enter blanks.
547–585
Description39
Required.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 12/2008). Show the name of the issuer if other than
the payer. If fewer than 39 characters are required, left-justify
information and fill unused positions with blanks.
586–662
Blank77Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table l. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter 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
544545–546547–585586–662
663–722723–734
Local
Income
Tax
Withheld
Combined
Federal/State
Code
Blank
or CR/LF
735–746
747–748
749–750
June 9, 200811122008–23 I.R.B.

(16) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-PATR
Field
Position
Field Title
Length
Description and Remarks
544
Second
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.
545–662
Blank118Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If field is not utilized, enter blanks.
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter 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
544545–662
663–722723–734
735–746
747–748
749–750
(17) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-Q
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Trustee to
Trustee
Transfer
Indicator
1
Required.Enter a “1” (one) if reporting atrustee to trustee transfer;
otherwise, enter a blank.
2008–23 I.R.B.1113June 9, 2008

(17) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-Q (Continued)
Field
Position
Field Title
Length
Description and Remarks
548
Type of
Tuition
Payment
1
Required.Enter the appropriate code from the table below to
indicate the type of tuition payment; otherwise, enter a blank.
IndicatorUsage
1Private program payment
2State program payment
3Coverdell ESA contribution
549
Designated
Beneficiary
1
Required.Enter a “1” (one) if the recipient is not the designated
beneficiary; otherwise, enter a blank.
550–662
Blank113Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-Q
BlankTrustee to
Trustee
Transfer
Indicator
Type of
Tuition
Payment
Designated
Beneficiary
BlankSpecial
Data Entries
BlankBlank or
CR/LF
544–546547548549550–662
663–722723–748
749–750
(18) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R
Field
Position
Field Title
Length
Description and Remarks
544
Blank1Enter a blank.
545–546
Distribution Code
(For a detailed explanation of
distribution codes, see the2008
Instructions for Forms 1099-R and
5498.)
See chart at the end of this record
layout for a diagram of valid
combinations of Distribution
Codes.
2
Required.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 and position 546 will be blank.
When using Code P for an IRA distribution under section 408(d)(4)
of the Internal Revenue Code, the filer may also enter Code 1,
2, 4, B, or J 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 distribution being reported. If more than one numeric code is
applicable to different parts of a distribution, report two separate
“B”Records.DistributionCodes3,5,6,9,E,F,N,Q,R,SandT
cannot be used with any other codes. Distribution Code G may be
used with Distribution Code 4 only if applicable.
June 9, 200811142008–23 I.R.B.

(18) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
Position
Field Title
Length
Description and Remarks
CodeCategory
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
6
Section 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 in2008
9Cost of current life insurance protection (premiums
paid by a trustee or custodian for current insurance
protection)
AMay be eligible for 10-year tax option
BDesignated Roth account distribution
D*Excess contributions plus earnings/excess
deferrals taxable in2006
E
Excess annual additions under section 415/certain
excess amounts under section 403(b) plans
FCharitable gift annuity
GDirect rollover and rollover contribution
HDirect rollover of distribution from a designated
Roth account to a Roth IRA
JEarly distribution from a Roth IRA. (This code may
be used with Code 8 or P.)
LLoans treated as deemed distributions under section
72(p)
NRecharacterized IRA contribution made for2008
P*Excess contributions plus earnings/excess
deferrals taxable in2007
QQualified distribution from a Roth IRA.
(Distribution from a Roth IRA when the 5-year
holding period has been met, and the recipient has
reached 59
1
/2, has died, or is disabled.)
RRecharacterized IRA contribution made for2007
(See Note.)
S*EarlydistributionfromaSIMPLEIRAinfirst2
years, no known exception
2008–23 I.R.B.1115June 9, 2008

(18) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
Position
Field Title
Length
Description and Remarks
CodeCategory
TRoth IRA distribution, exception applies because
participant has reached 59
1
/2, died or is disabled,
but it is unknown if the 5-year period has been met.
*If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the IRA/SEP/SIMPLE Indicator
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).
547
Taxable Amount
Not Determined
Indicator
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.
548
IRA/SEP/SIMPLE
Indicator
1Enter “1” (one) for a traditional IRA, SEP, or SIMPLE distribution
or Roth conversion; otherwise, enter a blank.(See Note.)If the
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 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 the2008 Instructions for Forms 1099-R and
5498forexceptions(Box2ainstructions).
549
Total Distribution
Indicator
(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.
550–551
Percentage 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
distributes 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 rollovers.
552–555
First Year of Designated Roth
Contribution
4Enter the first year a designated Roth contribution was made in
YYYY format. If the date is unavailable, enter blanks.
556–662
Blank107Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
June 9, 200811162008–23 I.R.B.

(18) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
Position
Field Title
Length
Description and Remarks
723–734 State Income Tax
Withheld
12State income tax withheld is for the convenience of the filer. 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
FORM 1099-R DISTRIBUTION CODE CHART 2008
2008–23 I.R.B.1117June 9, 2008

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
Percentage
of Total
Distribution
544545–546547548549550–551
First Year of
Designated Roth
Contribution
BlankSpecial
Data Entries
State Income
Tax Withheld
Local Income
Tax Withheld
Combined
Federal/State
Code
Blank
or CR/LF
552–555556–662
663–722723–734
735–746
747–748
749–750
(19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-S
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Property or
Services
Indicator
1
Required.Enter “1” (one) if the transferor received or will receive
property (other than cash and consideration treated as cash in
computing gross proceeds) or services as part of the consideration
for the property transferred. Otherwise, enter a blank.
548–555
Date of Closing8
Required.Enter the closing date in the format YYYYMMDD (e.g.,
January 5, 2008, would be 20080105).Do not enter hyphens or
slashes.
556–594
Address or Legal
Description
39
Required.Enter the address of the property transferred (including
city, state, and ZIP Code). If the address does not sufficiently
identify the property, also enter alegal 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
positions with blanks.
595–662
Blank68Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Blank2Enter blanks.
June 9, 200811182008–23 I.R.B.

(19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-S (Continued)
Field
Position
Field Title
Length
Description and Remarks
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
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
544–546547548–555556–594595–662
663–722
State Income
Tax Withheld
Local Income
Tax Withheld
BlankBlank
or CR/LF
723–734
735–746
747–748
749–750
(20) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA
Field
Position
Field Title
Length
Description and Remarks
544
Blank1Enter a blank.
545
Distribution
Code
1
Required.Enter the applicable code to indicate the type of payment.
CodeCategory
1Normal distribution
2Excess contribution
3Disability
4Death distribution otherthan code 6 (This includes
distributions to a spouse, nonspouse, or estate
beneficiary in the year of death and to an estate
after the year of death.)
5
Prohibited transaction
6
Death distributionafteryearofdeathto a
nonspouse beneficiary. (Do not use for distribution
to an estate.)
546
Blank1Enter a blank.
547
Medicare
Advantage
MSA
Indicator
1Enter “1” (one) if distributions are from a Medicare Advantage
MSA. Otherwise, enter a blank.
548
HSA Indicator1Enter “1” (one) if distributions are from a HSA.Otherwise, enter
a blank.
549
Archer MSA
Indicator
1Enter “1” (one) if distributions are from an Archer MSA. Otherwise,
enter a blank.
550–662
Blank113Enter blanks.
2008–23 I.R.B.1119June 9, 2008

(20) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA (Continued)
Field
Position
Field Title
Length
Description and Remarks
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State 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 statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local 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.
747–748 Blank2Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA
BlankDistribution
Code
BlankMedicare
Advantage
MSA
Indicator
HSA
Indicator
Archer
MSA
Indicator
BlankSpecial
Data Entries
544545546547548549550–662
663–722
State
Income Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
723–734
735–746
747–748
749–750
(21) Payee “B” Record — Record Layout Positions 544–750 for Form 5498
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547IRAIndicator
(Individual
Retirement
Account)
1
Required, 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.
548SEP
Indicator
(Simplified
Employee
Pension)
1
Required, 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.
June 9, 200811202008–23 I.R.B.

(21) Payee “B” Record — Record Layout Positions 544–750 for Form 5498 (Continued)
Field
Position
Field Title
Length
Description and Remarks
549SIMPLEIndicator
(SavingsIncentive
MatchPlan for
Employees)
1
Required, 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
1
Required, 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.
551
RMD Indicator1
Required.Enter “1” (one) if reporting RMD for 2009. Otherwise,
enter a blank.
552–662
Blank111Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record may be used to record information
for state or local government reporting or for the filer’s own
purposes. Payers should contact the state or local revenue
departments for filing requirements. If this field is not utilized, enter
blanks.(See Note.)
Note: For delayed contributions for U.S. Armed Forces, usethe Special Data Entry field to report the year for which the
contribution was made, the amount of the contribution and one of the indicators as outlined in the current Instructions for
Forms 1099-R and 5498.
723–746 Blank24Enter blanks.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record LayoutPositions 544–750 for Form 5498
BlankIRA
Indicator
SEP
Indicator
SIMPLE
Indicator
Roth
IRA
Indicator
RMD
Indicator
544–546547548549550551
BlankSpecial
Data
Entries
BlankCombined
Federal/State
Code
Blank
or CR/LF
552–662
663–722723–746747–748
749–750
(22) Payee “B” Record — Record Layout Positions 544–750 for Form 5498-ESA
Field
Position
Field Title
Length
Description and Remarks
544–662
Blank119Enter blanks.
2008–23 I.R.B.1121June 9, 2008

(22) Payee “B” Record — Record Layout Positions 544–750 for Form 5498-ESA (Continued)
Field
Position
Field Title
Length
Description and Remarks
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 5498-ESA
BlankSpecial Data
Entries
BlankBlank
or CR/LF
544–662
663–722723–748
749–750
(23) Payee “B” Record — Record Layout Positions 544–750 for Form 5498-SA
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Medicare
Advantage
MSA
Indicator
1Enter “1” (one) for Medicare Advantage MSA. Otherwise, enter
a blank.
548
HSA Indicator1Enter “1” (one) for HSA. Otherwise, enter a blank.
549
Archer MSA
Indicator
1Enter “1” (one) for Archer MSA. Otherwise, enter a blank.
550–662
Blank113Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 5498-SA
BlankMedicare
Advantage
MSA
Indicator
HSA
Indicator
Archer
MSA
Indicator
BlankSpecial
Data Entries
BlankBlank
or CR/LF
544–546547548549550–662
663–722723–748
749–750
June 9, 200811222008–23 I.R.B.

(24) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Type of Wager
Code
1
Required.Enter the applicable type of wager code from the table
below.
CodeCategory
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
5
Keno
6Bingo
7Slot machines
8Any other type of gambling winnings
548–555
Date Won8
Required.Enter the date of the winning transaction in the format
YYYYMMDD (e.g., January 5, 2008, would be 20080105).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).
556–570
Transaction
15Required.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
number, or any other information that will help identify the winning
transaction. For all others, enter blanks.
571–575
Race
5
If applicable, enter the race (or game) relating to the winning ticket;
otherwise, enter blanks.
576–580
Cashier
5
If applicable, enter the initials or number of the cashier making the
winning payment; otherwise, enter blanks.
581–585
Window
5
If applicable, enter the window number or location of the person
paying the winning payment; otherwise, enter blanks.
586–600
First ID
15
For other than state lotteries, enter the first identification number of
the person receiving the winnings; otherwise, enter blanks.
601–615
Second ID
15
For other than state lotteries, enter the second identification number
of the person receiving the winnings; otherwise, enter blanks.
616–662 Blank47Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State 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.
2008–23 I.R.B.1123June 9, 2008

(24) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G (Continued)
Field
Position
Field Title
Length
Description and Remarks
735–746
Local 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.
747–748 Blank2Enter blanks.
749–750
Blank2Enter 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
Won
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
601–615
616–662663–722723–734
735–746
747–748
749–750
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 thelast “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 fixedlength of 750 positions. The control fields are each 18 positions in length.
Record Name: End of Payer “C” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter “C”.
2–9Number of
Payees
8
Required.Enter the total number of “B” Records covered by the
preceding “A” Record. Right-justify information and fill unused
positions with zeros.
10–15
Blank6Enter blanks.
June 9, 200811242008–23 I.R.B.

Record Name: End of Payer “C” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
16–33Control Total 118
34–51
Control Total 218
52–69
Control Total 318
70–87Control Total 418
88–105Control Total 5
18
106–123 Control Total 618
124–141 Control Total 718
142–159
Control Total 818
160–177 Control Total 918
178–195
Control Total A18
196–213 Control Total B18
214–231 Control Total C18
232–249 Control Total D18
250–267
Control Total E18
Required.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. Each payment amount must contain U.S. dollars and cents.
The right-most two positions represent cents in the payment amount
fields.Do not enter dollar signs, commas, decimal points, or
negative payments, except thoseitems that reflect a loss on Form
1099-B or 1099-Q.Positive and negative amounts are indicated by
placing a “+” (plus) or “-” (minus) sign in the left-most position of
the payment amount field.
268–499 Blank232Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within
your file. The record sequencenumber for the “T” record will
always be “1” (one), since it is the first record on your file and you
can have only one “T” record in a file. Each record, thereafter,
must be incremented by one inascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in
the field. For example, the “T” record sequence number would
appear as “00000001” in the field, the first “A” record would be
“00000002”, the first “B” record, “00000003”, the second “B”
record, “00000004” and so on until you reach the final record of
the file, the “F” record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter 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
12–9
10–15
16–33
34–5152–69
70–87
88–105
106–123
Control
Total
7
Control
Total
8
Control
Total
9
Control
Total
A
Control
Total
B
Control
Total
C
Control
Total
D
Control
Total
E
Blank
124–141
142–159
160–177
178–195
196–213214–231232–249
250–267
268–499
2008–23 I.R.B.1125June 9, 2008

Record
Sequence
Number
BlankBlank
or CR/LF
500–507508–748749–750
Sec. 8. State Totals “K” Record — GeneralField Descriptions and Record Layout
.01The State Totals “K” Record is a summary for a given payer and agiven state in the Combined Federal/State Filing Program,
usedonlywhen state-reporting approval has been granted.
.02The “K” Record will contain the total number of payees and thetotal 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 C.
.03The “K” Record is a fixed length of 750 positions. The control total fields are each18 positions in length.
.04In developing the “K” Record, for example, if a payer usedAmount Codes 1, 3, and 6 in the “A” Record, the totals from the
“B” Records coded for this statewould 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. 10, for the requirements and conditions thatmustbe met to file via this program.
Record Name: State Totals “K” Record — RecordLayout Forms 1099-DIV, 1099-G, 1099-INT,
1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498
Field
Position
Field Title
Length
Description and Remarks
1Record
Type
1
Required.Enter “K”.
2–9Number of
Payees
8
Required.Enter the total number of “B” Records being coded for
this state. Right-justify information and fill unused positions with
zeros.
10–15
Blank6Enter blanks.
16–33Control Total 118
34–51
Control Total 218
52–69
Control Total 318
70–87Control Total 418
88–105Control Total 5
18
106–123 Control Total 618
124–141 Control Total 718
142–159
Control Total 818
160–177 Control Total 918
178–195
Control Total A18
196–213 Control Total B18
214–231 Control Total C18
232–249 Control Total D18
250–267
Control Total E18
Required.Accumulate totals of any payment amount fields in
the “B” Records for each state being reported into the appropriate
control total fields of the appropriate “K” Record. Each payment
amount must contain U.S. dollarsand cents. The right-most two
positions represent cents in the payment amount fields.Control
totals must be right-justified and unused control total fields
zero-filled.All control total fields are 18 positions in length.
268–499 Blank232Enter blanks.
June 9, 200811262008–23 I.R.B.

Record Name: State Totals “K” Record — RecordLayout Forms 1099-DIV, 1099-G, 1099-INT,
1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 (Continued)
Field
Position
Field Title
Length
Description and Remarks
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within
your file. The record sequencenumber for the “T” record will
always be “1” (one), since it is the first record on your file and you
can have only one “T” record in a file. Each record, thereafter,
must be incremented by one inascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in
the field. For example, the “T” record sequence number would
appear as “00000001” in the field, the first “A” record would be
“00000002”, the first “B” record, “00000003”, the second “B”
record, “00000004” and so on until you reach the final record of
the file, the “F” record.
508–706
Blank199Enter blanks.
707–724 State Income
TaxWithheldTotal
18State income tax withheld total is for the convenience of the filers.
Aggregate totals of thestate income tax withheld field in the Payee
“B” Records; otherwise, enter blanks.
725–742
Local Income
TaxWithheldTotal
18Local income tax withheld total is for the convenience of the filer.
Aggregate totals of the local income tax withheld field in the Payee
“B” Records; otherwise, enter blanks.
743–746 Blank4Enter blanks.
747–748 Combined
Federal/State
Code
2
Required.Enter the code assigned to the state which is to receive
the information. (Refer to Part A, Sec. 10, Table l.)
749–750
Blank2Enter 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
12–9
10–15
16–33
34–5152–69
70–87
88–105
106–123
Control
Total
7
Control
Total
8
Control
Total
9
Control
Total
A
Control
Total
B
Control
Total
C
Control
Total
D
Control
Total
E
Blank
124–141
142–159
160–177
178–195
196–213214–231232–249
250–267
268–499
Record
Sequence
Number
BlankState Income
Tax
Withheld
Total
Local
Income
Tax
Withheld
Total
BlankCombined
Federal/State
Code
Blank
or CR/LF
500–507508–706
707–724
725–742
743–746747–748
749–750
2008–23 I.R.B.1127June 9, 2008

Sec. 9. End of Transmission “F” Record — General Field Descriptions and Record Layout
.01The End of Transmission “F” Record is a summary ofthe number of payers/payees 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
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.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.
50–57
Total Number of
Payees
8Enter 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.
58–499
Blank442Enter blanks.
500–507
Record Sequence Number8
Required.Enter the number of the record as it appears within
your file. The record sequencenumber for the “T” record will
always be “1” (one), since it is the first record on your file and you
can have only one “T” record in a file. Each record, thereafter,
must be incremented by one inascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in
the field. For example, the “T” record sequence number would
appear as “00000001” in the field, the first “A” record would be
“00000002”, the first “B” record, “00000003”, the second “B”
record, “00000004” and so on until you reach the final record of
the file, the “F” record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter 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
12–910–3031–49
50–5758–499500–507508–748749–750
June 9, 200811282008–23 I.R.B.

Sec. 10. File Layout Diagram
Part D. Extensions of Time and Waivers
Sec. 1. General — Extensions
.01An extension of time to file may be requested for Forms 1098, 1099, 5498, 5498-SA, 5498-ESA, W-2G, W-2 series, 8027 and
1042-S.
.02A paper Form 8809, Application for Extension of Time To File Information Returns, should be submitted to IRS/ECC-MTB
at the address listed in .09 of this section. This form may be used to request an extension of time to file information returns submitted
on paper or electronically to the IRS. Use a separate Form 8809 for each method of filing information returns you intend to use, i.e.,
electronically or paper.
.03The fill-in Form 8809 may be completed online via the FIRE System. (See Part B, Sec. 7, for instructions on connecting to the
FIRE System.) At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form”. This option is only
used to request an automatic 30-day extension. Extension requestscompleted online via the FIRE System receive an instant response.
If you are requesting an additional extension, you must submit a paper Form 8809. Requests for an additional extension of time to
file information returns are not automatically granted. Requestsfor additional time are granted only in cases of extreme hardship or
catastrophic event. The IRS will only send a letter of explanation approving or denying your additional extension request. (Refer to
.12 of this Section.)
.04To be considered, an extension request must be postmarked, transmitted or completed online by the due date of the returns;
otherwise, the request will be denied. (See Part A, Sec. 7, for due dates.)Ifrequestinganextensionof time to file several types of
forms, use one Form 8809; however, Form 8809 or file must be submitted 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, 2009.
.05 As soon as it is apparentthat a 30-day extension of time to file is needed, an extension request should be submitted. It may take
up to 30 days for IRS/ECC-MTB to respond to an extension request.IRS/ECC-MTB does not begin processing extension requests
until January.Extensions completed online via the FIRE System receive instant results.
.06Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional
or necessary information may be resubmitted within 20 days.
2008–23 I.R.B.1129June 9, 2008

.07Requesting an extension of time for multiple payers (10 or less) may be done by completing the online fill-in form via the
FIRE System or mailing Form 8809 and attaching a list of the payer names and associated TINs (EIN or SSN). Each payer must be
completed online or included in the listing to ensure an extensionis recorded for all payers. Form 8809 may be computer-generated
or photocopied. Be sure to use the most recently updated version and include all the pertinent information.
Note: IRS encourages the payer/transmitter community to utilize the online fill-in form in lieu of the paper Form 8809.
.08Payers/transmitters requesting an extension of time to file formore than 10payers arerequiredto submit the extensions online
via the fill-in form or in a file electronically (see Sec. 3, for the record layout).
.09All requests for an extension of time filed on Form 8809 must be sent using the following address:
IRS-Enterprise Computing Center — Martinsburg
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/ECC-MTB and the time factor involved in processing Extension of
Time (EOT) requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.
.10Requests 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 IRS/ECC-MTB after the due date, are treated astimely under the “timely mailing as timely
filing” rule. A similar rule applies to designated private delivery services (PDSs). Notice 97–26, 1997–17 I.R.B. 6, provides rules for
determining the date that is treated as the postmark date. For itemsdelivered by a non-designated Private Delivery Service (PDS),
the actual date of receipt by IRS/ECC-MTB will be used as the filing date. For items delivered bya designated PDS, but through a
type of service not designated in Notice 2004–83, 2004–2 C.B. 1030, the actual date of receipt by IRS/ECC-MTB will be used as the
filing date. The timely mailing rule also applies to furnishing statements to recipients and participants.
.11Transmitters requesting an extension oftime via an electronic file will receive anapproval or denial letter, accompanied by a
list of payers covered under that approval/denial.
.12If 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 IRS/ECC-MTB’s response to your second extension request.
.13If an extension request is approved, the approval notification should be kept on file.DO NOTsend the approval notification
or copy of the approval notification to IRS/ECC-MTB or to the service center where the paper returns are filed.
.14Request an extension for only one tax year.
.15A signature is not required when requesting a 30-day extension. If a second 30-day extension is requested, the Form 8809
MUSTbe signed. Failure 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 Form 8809.
.16Form 8809 may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available atw
ww.irs.gov.
A copy of Form 8809 is also provided in the back of Publication 1220.
Sec. 2. Specifications for Filing Extensions of Time Electronically
.01The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted elec-
tronically. Also included are the instructions forthe 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/ECC-MTB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing In-
formation Returns Electronically,mustbe submitted to obtain a TCC. This numbermustbe used to submit an extension request
electronically. (See Part A, Sec. 6.)
.03For extension requests filed via an electronic file, the transmitter must fax Form 8809 or send an e-mail though the FIRE System
(f
ire@irs.govand irs.e-helpmail@irs.gov) the same day as the transmission. The e-mail should contain the same information as the
Form 8809 in order to mail a response, check the record count and form types in the file. The e-mail option is only used to request
the automatic 30-day extension. If you are requesting an additional extension, you must fax a signed Form 8809 the same day as the
transmission. Be sure to include the reason an additional extension is needed.
.04 Transmitters submitting an extension of time via an electronic file should not submit a list of payer names and TINs with
Form 8809 or e-mail this information since this information is included on the electronic file. However, Line 6 of Form 8809
June 9, 200811302008–23 I.R.B.

must be completed or the total number of records on the extension file must be included within the e-mail. The fill-in Form
8809 c
annotbe used in lieu of the paper Form 8809 for electronic files.
.05Do not submit tax year 2008 extension requests filed electronically beforeJanuary 5, 2009.
Sec. 3. Record Layout — Extension of Time
.01Positions 6 through 188 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.OnlyoneTCCmaybepresentinafile.
Record Layout for Extension of Time
Field
Position
Field Title
Length
Description and Remarks
1–5
Transmitter
Control Code
5Required. Enter the five-character alpha/numeric Transmitter
Control Code (TCC) issued by IRS.Only one TCC per file is
acceptable.
6–14Payer TIN9
Required. 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 requiredtohaveaTIN,thisfieldmay
be blank; however, the Foreign Entity Indicator, position 187,must
be set to “X”.
15–54
Payer Name40
Required. Enter the name of the payer whose TIN appears in
positions 6–14. Left-justify information and fill unused positions
with blanks.
55–94
Second Payer
Name
40If additional space is needed, this field may be used to continue
name line information (e.g., c/o First National Bank); otherwise;
enter blanks.
95–134
Payer Address40
Required. 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).
135–174
Payer City40
Required. Enter the payer’s city, town, or post office.
175–176
Payer State2
Required. Enter the payer’s valid U.S. Postal Service state
abbreviation. (Refer to Part A, Sec. 12.)
177–185
Payer ZIP Code9
Required. Enter the payer’s ZIP Code. If using a five-digit ZIP
Code, left-justify information and fill unused positions with blanks.
186Document Indicator
(See Note.)
1
Required. Enter the appropriate document code that indicates the
form for which you are requesting an extension of time.
CodeDocument
1W-2
21098, 1098-C, 1098-E, 1098-T, 1099-A, 1099-B,
1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-H,
1099-INT, 1099-LTC, 1099-MISC, 1099-OID,
1099-PATR, 1099-Q, 1099-R, 1099-S, 1099-SA,
or W-2G
3
5498
41042-S
5
REMIC Documents (1099-INT or 1099-OID)
6
5498-SA
7
5498-ESA
2008–23 I.R.B.1131June 9, 2008

Record Layout for Extension of Time (Continued)
Field
Position
Field Title
Length
Description and Remarks
Note: Do not enter any other values in this field. Submit aseparate 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
Indicator
1Enter “X” if the payer is a foreign entity.
188Recipient Request Indicator1Enter “X” if the extension request is to furnish statements to the
recipients of the information return.
Note: A separate file is required for this type of extension request. A file must either contain all blanks or all X’s in this field.
189–198 Blank10Enter blanks.
199–200 Blank2Enter 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
Address
Payer
City
Payer
State
1–5
6–14
15–5455–9495–134135–174175–176
Payer
ZIP
Code
Document
Indicator
Foreign
Entity
Indicator
Recipient
Request
Indicator
BlankBlank
or CR/LF
177–185
186187188189–198199–200
Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request anextension of time to furnish the statements to recipientsof Forms 1098, 1099 series, 5498 series, W-2G, W-2
series, and 1042-S by submitting a letter to IRS/ECC-MTB at the address listed in Part D, Sec. 1.09. The letter should contain the
following information:
(a)Payer name
(b)TIN
(c)Address
(d)Type of return
(e)Specify that the extension request isto provide statements to recipients
(f)Reason for delay
(g)Signature of payer or duly authorized person
.02Requests for an extension of time to furnish statements to recipients of Forms 1098, 1099 series, 5498 series, W-2G, W-2 series,
and 1042-S are not automatically approved; however, if approved, generally an extension will allow aMAXIMUMof 30 additional
days from the due date. 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 must have a contractual
agreement with the filers to submit extension requests on their behalf. This should be stated in your letter of request for recipient copy
extensions.
.04Requests for arecipientextension of time to file for more than10 payersarerequiredto be submitted electronically. (See
Sec. 3, for the record layout.)
.05 The fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients.
June 9, 200811322008–23 I.R.B.

Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
.01If a payer is required to file electronically but fails to do so 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. (Forpenalty information, refer to the Penalty Section of the2008 General
Instructions for Forms 1099, 1098, 5498, and W-2G.)
.02If payers are required to file original or corrected returns electronically, but such filing would create an undue hardship, they may
request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing Information Returns Elec-
tronically, to IRS/ECC-MTB. Form 8508 can be obtained on the IRS website at w
ww.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 filing of corrections. Once the
250 threshold has been met, filers are required to submit any returns of 250 or more electronically. However, if a waiver for original
documents is approved, any corrections for the sametype of returns will be covered under that waiver.
.04Generally, only the payer may sign 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 Form 8508.
.05A transmitter must submit a separate Form 8508 for each payer. Do not submit a list of payers.
.06All information requested on Form 8508 must be provided to IRS/ECC-MTB for the request to be processed.
.07The waiver, if approved, will provide exemption from the electronic filing requirement for the current tax year only. Payers
may not apply for a waiver for more than one tax year at a time.
.08Form 8508 may be photocopied or computer-generated as long as itcontains all the information requested on the original form.
.09Filers are encouraged to submit Form 8508 to IRS/ECC-MTB at least 45 days before the due date of the returns. IRS/ECC-MTB
does not process waiver requests until January. Waiver requests received prior to January are processed on a first come, first serve
basis.
.10All requests for a waiver should be sent using the following address:
IRS-Enterprise Computing Center — Martinsburg
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.11 File Form 8508 for the W-2 series offorms with IRS/ECC-MTB, not SSA.
.12Waivers are evaluated on a case-by-case basis and are approved ordenied 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/ECC-MTB to respond to a
waiver request.
.13If a waiver request is approved, keep the approval letter on file.DO NOTsend a copy of the approved waiver to the service
center where the paper returns are filed.
.14An approved waiver only applies to the requirement for filing information returns electronically. The payer must still timely
file information returns on the official IRS paper forms or anacceptable substitute form with the appropriate service center.
26 CFR 1.482–1: Allocation of income and deduc-
tions among taxpayers.
Rev. Proc. 2008–31
SECTION 1. PURPOSE
T
his revenue procedure modifies Rev.
P
roc. 2006–9, 2006–1 C.B. 278, which
informs taxpayers how to secure an ad-
vance pricing agreement (“APA”) from the
APA Program within the Office of Asso-
ciate Chief Counsel (International). This
revenue procedure modifies Rev. Proc.
2006–9 to describe further the types of
issues that may be resolved in the APA
process.
SECTION 2. BACKGROUND
Since 1991, with the issuance of Rev.
Proc. 91–22, 1991–1 C.B. 526, the In-
ternal Revenue Service (“Service”) has
offered taxpayers, through the APA Pro-
gram, the opportunity to reach agreement
inadvanceoffilingataxreturnonthe
appropriate transfer pricing method to be
applied to related party transactions. In
1996, the Service updated and superseded
Rev. Proc. 91–22 with the release of Rev.
Proc. 96–53, 1996–2 C.B. 375. On July 1,
2004, the Service updated and superseded
Rev. Proc. 96–53 by issuing Rev. Proc.
2004–40, 2004–2 C.B. 50. On Decem-
ber 19, 2005, the Service again updated
the procedural rules for processing and
administering APAs with the release of
Rev. Proc. 2006–9, 2006–1 C.B. 278,
superseding Rev. Proc. 2004–40.
SECTION 3. MODIFICATION OF REV.
PROC. 2006–9
Section 2.01 of Rev. Proc. 2006–9 is
modified to read as follows:
The APA Program provides a volun-
tary process whereby the Internal Revenue
Service (“Service”) and taxpayers may
resolve transfer pricing issues under Sec-
tion 482 of the Internal Revenue Code
(“Code”), the Income Tax Regulations
under Section 482, and relevant income
tax treaties to which the United States
is a party in a principled and coopera-
tive manner on a prospective basis. The
APA program also provides a process
whereby the Service and taxpayers may
resolve other issues arising under certain
2008–23 I.R.B.1133June 9, 2008

income tax treaties, the Code, or the In-
come Tax Regulations, for which transfer
pricing principles may be relevant, such
as attribution of profits to a permanent
establishment under an income tax treaty,
determining the amount of income ef-
fectively connected with the conduct by
the taxpayer of a trade or business within
the United States, and determining the
amounts of income derived from sources
partly within and partly without the United
States, as well as related subsidiary issues.
The APA process increases the efficiency
of tax administration by encouraging tax-
payers to come forward and present to the
Service all the facts relevant to a proper
transfer pricing analysis and to work to-
wards a mutual agreement in a spirit of
openness and cooperation. The prospec-
tive nature of APAs lessens the burden of
compliance by giving taxpayers greater
certainty regarding their transfer pricing
methods, and promotes the principled res-
olution of these issues by allowing for
their discussion and resolution in advance
before the consequences of such resolu-
tion are fully known to taxpayers and the
Service.
SECTION 4. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2006–9 is modified.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective
June 9, 2008, the date this revenue proce-
dure was published in Internal Revenue
Bulletin 2008–23.
SECTION 6. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Per Juvkam-Wold of the
Office of Associate Chief Counsel (In-
ternational). For further information re-
garding this revenue procedure, contact
Craig Sharon at (202) 435–5220 (not a
toll-free call).
June 9, 200811342008–23 I.R.B.

Part IV. Items o
fGeneralInterest
Notice of Prop
osed
Rulemaking
Contributed P
roperty
REG–100798–06
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Notice of Proposed Rulemak-
ing.
SUMMARY: These proposed regulations
undersection704(c)oftheInternalRev-
enue Code (Code) provide that the section
704(c) anti-abuse rule takes into account
the tax liabilities of both the partners in a
partnership and certain direct and indirect
owners of such partners. The proposed
regulations further provide that a section
704(c) allocation method cannot be used to
achieve tax results inconsistent with the in-
tent of subchapter K of the Code. The pro-
posed regulations affect partnerships and
their partners.
DATES: Written or electronic comments
and requests for a public hearing must be
received by August 18, 2008.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR(REG–100798–06),
Room 5203, Internal Revenue Service,
POB 7604, Ben Franklin Station, Wash-
ington, DC 20044. Submissions may be
hand-delivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to: CC:PA:LPD:PR (REG–100798–06),
Courier’s Desk, Internal Revenue Ser-
vice, 1111 Constitution Avenue, NW,
Washington, DC. Alternatively, tax-
payers may submit comments elec-
tronically via the Federal eRulemak-
ing Portal atwww.regulations.gov(IRS
REG–100798–06).
FOR F
URTHER INFORMATION
CONT
ACT: Concerning the pro-
pose
d regulations, Laura Fields
or St
even A. Schmoll at (202)
622–
3050; concerning submissions of
comm
ents, and hearing requests, e-mail
Ric
hard.A.Hurst@irscounsel.treas.gov,
(20
2) 622–7180 (not toll-free numbers).
SUPPLEMENTAL
INFORMATION:
Background
Under section
704(c), a partnership
must allocate
items of income, gain, loss
and deduction
attributable to contributed
property to ta
ke into account any variation
between the p
roperty’s adjusted tax basis
and its fair m
arket value at the time of con-
tribution. S
ection 1.704–3(a) permits the
use of any rea
sonable allocation method
that is consi
stent with the purposes of
section 704
(c). Section 1.704–3 provides
three alloc
ation methods that are gener-
ally reason
able and consistent with the
purposes of
section 704(c): the traditional
method, th
e traditional method with cura-
tive alloc
ations and the remedial method.
Section 1.
704–3(a)(10) provides that
an allocat
ion method (or combination of
methods) i
s not reasonable if the contri-
bution of p
roperty (or event that results
in revers
e section 704(c) allocations) and
the corre
sponding allocation of tax items
with resp
ect to the property are made with
aviewtos
hifting the tax consequences of
built-in
gain or loss among the partners
in a mann
er that substantially reduces the
present
value of the partners’ aggregate
tax liab
ility (the anti-abuse rule).
In 2003,
the Staff of the Joint Commit-
tee on Ta
xation (JCT) preparedThe Re-
port of I
nvestigation of Enron Corporation
and Rela
ted Entities Regarding Federal
Tax and
Compensation Issues, and Policy
Recomm
endations, (JCS–3–03) February
2003 (E
nron Report). As part of the Enron
Report
, the JCT considered a transaction
identi
fied as “Project Condor.” See Enron
Repor
t, pgs. 208–221. Responding to the
Enron
Report, Congress enacted section
755(c
) in the American Jobs Creation Act
of 200
4, Public Law 108–357 (118 Stat.
1418)
to address the unwarranted tax bene-
fits
for transactions similar to Project Con-
dor.
In ad
dition to the legislative recom-
mend
ation, the Enron Report states that
the r
ules of section 704(c) should not be
used
by related parties to shift basis among
asse
ts in the manner attempted in Project
Con
dor. Although the Enron Report noted
tha
t the anti-abuse rule of §1.704–3(a)(10)
“..
.should apply to preclude the tax ben-
efi
ts Project Condor purported to gen-
erate,” the En
ron Report recommended
strengthenin
g the anti-abuse rule relating
to “...partne
rship allocations for property
contributed t
o a partnership, especially in
the case of par
tners that are members of
thesamecons
olidated group to ensure that
the allocati
on rules are not used to obtain
unwarranted
tax benefits.” See Enron Re-
port, pg. 220
.
These propos
ed regulations address
the JCT recom
mendation by clarifying
certain asp
ects of the anti-abuse rule.
These clari
fications are consistent with
the general
principles of sections 701
and 704, and
make conforming changes
to those th
at were recently adopted in
§1.704–1(
b)(2)(iii).
Explanatio
nofProvisions
Under the an
ti-abuse rule, an allocation
method (or c
ombination of methods) is
not reason
able if the contribution of prop-
erty and th
e corresponding allocation of
tax items w
ith respect to the property are
made with a
view to shifting the tax con-
sequences
of built-in gain or loss among
the partn
ers in a manner that substantially
reduces t
he present valueof the partners’
aggregat
e tax liability. Failing to con-
sider a su
bstantial reduction in the present
value of a
n indirect partner’s tax liabil-
ity when
analyzing the reasonableness of
an alloc
ation method would be inconsis-
tent wit
h the purposes of section 704(c)
because
it would allow a partnership to
adopt a t
ax-advantaged allocation method
if the t
ax advantages of the method accrued
to an in
direct partner, rather than a direct
partne
r. Accordingly, §1.704–3(a)(10) is
amende
d to provide that, for purposes of
applyi
ng the anti-abuse rule, the tax effect
of an a
llocation method (or combination of
metho
ds) on both direct and indirect part-
ners i
s considered. The proposed regu-
latio
ns provide that an indirect partner is
any di
rect or indirect owner of a partner-
ship
, S corporation, or controlled foreign
corp
oration(asdefinedinsection957(a)
or 95
3(c)), or direct or indirect beneficiary
of a t
rust or estate, that is a partner in the
part
nership, and any consolidated group
of wh
ich the partner in the partnership is
ame
mber (within the meaning of section
1.1
502–1(h)). However, an owner of a
con
trolled foreign corporation is treated as
2008–23 I.R.B.1135June 9, 2008

an indirect partner only with respect to the
allocation of items that enter into the com-
putation of a United States shareholder’s
inclusion under section 951(a) with respect
to the controlled foreign corporation, enter
into any person’s income attributable to a
United States shareholder’s inclusion un-
der section 951(a) with respect to the con-
trolled foreign corporation, or would en-
ter into the computations described in this
paragraph if such items were allocated to
the controlled foreign corporation.
The Treasury Department and IRS be-
lieve that this amendment merely confirms
the proper application of the anti-abuse
rule contained in the existing regula-
tions. This clarifying addition is con-
sistent with the recent modification to
§1.704–1(b)(2)(iii) (substantiality test)
confirming that, for purposes of the sub-
stantiality test, the tax consequences to an
owner of a look-through entity that is a
partner in the partnership must be taken
into account when evaluating an allocation
to such partner.
These proposed regulations further pro-
vide that the principles of section 704(c),
together with the allocation methods de-
scribed in §1.704–3, paragraphs (b), (c)
and (d), apply only with respect to the
contributions of property to the partner-
ship. In that regard, the anti-abuse rule of
§1.701–2(b) provides that, if a partnership
is formed or availed of in connection with
a transaction a principal purpose of which
is to reduce substantially the present value
of the partners’ Federal tax liability in a
manner inconsistent with the intent of sub-
chapter K, the IRS may recast the transac-
tion for federal tax purposes as appropri-
ate to achieve tax results that are consistent
with the intent of subchapter K. Thus, even
though a transaction may satisfy the literal
words of the statute or regulations, the IRS
may recast a transaction as appropriate to
avoid tax results that are inconsistent with
the intent of subchapter K, including but
not limited to: (i) disregarding purported
partnerships, in whole or part, so that part-
nership assets are treated as owned by the
partner; (ii) disregarding one or more con-
tributions or (iii) disregarding one or more
purported partners. The proposed regula-
tions also provide that, in determining if
a purported contribution of property to a
partnership should be recast to avoid re-
sults that are inconsistent with subchapter
K, one factor that may be relevant is the
use of the remedial method in which allo-
cations of remedial items of income, gain,
loss or deduction are made to one part-
ner and allocations of offsetting remedial
items are made to a related partner.
Proposed Effective Date
These regulations are proposed to ap-
ply for taxable years beginning after the
date of publication of the Treasury deci-
sion adopting these rules as final regula-
tions in theFederal Register.Noinfer-
ence should be drawn from this effective
date with respect to prior law.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a significant
regulatory action as defined in Executive
Order 12866. Therefore, a regulatory as-
sessment is not required. It has also been
determined that section 553(b) of the Ad-
ministrative Procedure Act (5 U.S.C. chap-
ter 5) does not apply to these regulations,
and because the regulation does not im-
pose a collection of information on small
entities, the Regulatory Flexibility Act (5
U.S.C. chapter 6) does not apply. Pursuant
to section 7805(f) of the Code, this no-
tice of proposed rulemaking has been sub-
mitted to the Chief Counsel for Advocacy
of the Small Business Administration for
comment on its impact on small business.
Comments and Public Hearing
Before the proposed regulations are
adopted as final regulations, considera-
tion will be given to any written (a signed
original and eight (8) copies) or electronic
comments that are submitted timely to
the IRS. The IRS and Treasury Depart-
ment request comments on the clarity of
the proposed rules and how they can be
made easier to understand. All comments
will be available for public inspection and
copying. A public hearing will be sched-
uled if requested in writing by any person
that timely submits written comments. If a
public hearing is scheduled, notice of the
date, time, and place for the public hearing
will be published in theFederal Register.
Drafting Information
The principal authors of these pro-
posed regulations are Laura Fields and
Steven A. Schmoll, Office of the Associate
Chief Counsel (Passthroughs and Special
Industries), IRS. However, other personnel
from the IRS and Treasury Department
participated in their development.
*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is proposed
to be amended as follows:
PART—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read, in part, as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.704–3 is amended by:
1. Adding five sentences to paragraph
(a)(1) at the end of the last sentence and re-
vising paragraph (a)(10) to read as follows.
The revisions and additions read as fol-
lows:
§1.704–3 Contributed property.
(a)***(1)***Theprinciplesofthis
paragraph (a)(1), together with the meth-
ods described in paragraphs (b), (c) and (d)
of this section, apply only to contributions
of property that are otherwise respected.
See §1.701–2. Accordingly, even though
a partnership’s allocation method may be
described in the literal language of para-
graphs (b), (c) or (d) of this section, based
on the particular facts and circumstances,
the Commissioner can recast the contri-
bution as appropriate to avoid tax results
inconsistent with the intent of subchapter
K. One factor that may be considered by
the Commissioner is the use the of reme-
dial allocation method by related partners
in which allocations of remedial items of
income, gain, loss or deduction are made
to one partner and the allocations of offset-
ting remedial items are made to a related
partner. The preceding four sentences are
effective for taxable years beginning after
the date of publication of the Treasury de-
cision adopting these rules as final regula-
tion in theFederal Register.
*****
(10)Anti-abuse rule—(i)In general.
An allocation method (or combination of
methods) is not reasonable if the contri-
bution of property (or event that results
in reverse section 704(c) allocations) and
the corresponding allocation of tax items
June 9, 200811362008–23 I.R.B.

with respect to the property are made with
a view to shifting the tax consequences
of built-in gain or loss among the part-
ners in a manner that substantially reduces
the present value of the partners’ aggre-
gate tax liability. For purposes of this para-
graph (a)(10), the tax effect of an alloca-
tion method (or combination of methods)
on direct and indirect partners is consid-
ered.
(ii)Definition of indirect partner.An
indirect partner is any direct or indirect
owner of a partnership, S corporation, or
controlled foreign corporation (as defined
in section 957(a) or 953(c)), or direct or in-
direct beneficiary of atrust or estate, that
is a partner in the partnership, and any con-
solidated group of which the partner in the
partnership is a member (within the mean-
ing of §1.1502–1(h)). An owner (whether
directly or through tiers of entities) of a
controlled foreign corporation is treated as
an indirect partner only with respect to al-
locations of items of income, gain, loss,
or deduction that enter into the computa-
tion of a United States shareholder’s in-
clusion under section 951(a) with respect
to the controlled foreign corporation, enter
into any person’s income attributable to a
United States shareholder’s inclusion un-
der section 951(a) with respect to the con-
trolled foreign corporation, or would en-
ter into the computations described in this
sentence if such items were allocated to the
controlled foreign corporation.
(iii)Effective/applicability date.The
last sentence of paragraph (a)(10)(i), and
paragraph (a)(10)(ii)of this section are ef-
fective for taxable years beginning after
the date of publication of the Treasury de-
cision adopting these rules as final regula-
tions in theFederal Register.
*****
Linda E. Stiff,
Deputy Commissioner for
Services and Enforcement.
(Filed by the Office of the Federal Register on May 16, 2008,
8:45 a.m., and published in the issue of the Federal Register
for May 19, 2008, 73 F.R. 28765)
Partner’s Distributive Share;
Correction
Announcement 2008–53
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to notice of pro-
posed regulations.
SUMMARY: This document contains
corrections to the notice of proposed regu-
lations (REG–143397–05, 2007–41 I.R.B.
790) that was published in the Federal
Register on Wednesday, August 22, 2007
(72 FR 46932) concerning the application
of sections 704(c)(1)(B) and 737 to distri-
butions of property after two partnerships
engage in an assets-over merger. The pro-
posed regulations affect partnerships and
their partners.
FOR FURTHER INFORMATION
CONTACT: Jason Smyczek or
Laura Fields at (202) 622–3050 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking
(REG–143397–05) that is the subject of
these corrections is under sections 704(c)
and 737 of the Internal Revenue Code.
Need for Correction
As published, this notice of proposed
rulemaking (REG–143397–05) contains
errors that may prove to be misleading and
are in need of clarification.
Correction for Publication
Accordingly, the notice of proposed
rulemaking (REG–143397–05) that was
the subject of FR Doc. E7–16189 is cor-
rected as follows:
1. On page 46932, column 1, the head-
ing, the subject “Partner’s Distributive
Share’’ is corrected to read “Rules for
Contribution and Subsequent Distribution
ofSection704(c)PropertyinConnection
with Partnership Mergers’’.
2. On page 46932, column 3, in the
preamble under the paragraph heading
Background, first full paragraph in the
column,line6,thelanguage“describedin
§ 1.708–1(c)(3). Rev. Rul.’’ is corrected
to read “described in§ 1.708–1(c)(3)(i).
Rev. Rul.’’.
3. On page 46933, column 3, in the
preamble under the paragraph heading “A.
Assets-Over Partnership Mergers’’, first
full paragraph in the column, line 2, the
language “3(c)(4)(iii) provide that tax-
payers may’’ is corrected to read “3(a)(9)
provide that taxpayers may’’.
§ 1.704–3 [Corrected]
4.On page 46934, column 2,
§ 1.704–3(a)(9), line 6, the language
“§ 1.708–1(c)(3) (the transferor’’ is cor-
rected to read “§ 1.708–1(c)(3)(i) (the
transferor’’.
§ 1.704–4 [Corrected]
5.On page 46935, column 1,
§ 1.704–4(c)(4), line 3 from the top of the
column, the language “§ 1.708–1(c)(3) by
a partnership (the’’ is corrected to read
“§ 1.708–1(c)(3)(i) by a partnership (the’’.
6.On page 46935, column 2,
§ 1.704–4(c)(4)(ii)(B), second line from
the bottom of the paragraph is corrected
to read “See § 1.737–2(b)(1)(ii)(B) for a
similar rule in’’.
7.On page 46935, column 3,
§ 1.704–4(c)(4)(ii)(E) is corrected by
adding a sentence at the end of the para-
graph to read as follows:
§ 1.704–4 Distribution of contributed
property.
*****
(c) * * *
(4) * * *
(ii) * * *
(E)***See§1.737–2(b)(1)(ii)(E)for
a similar rule in the context of section 737.
*****
8.On page 46936, column 1,
§ 1.704–4(c)(4)(ii)(F), Example (2)(i),
line 7 from the bottom of the paragraph,
the language “fair market value of $400x,
and $450x in’’ is corrected to read “fair
market value of $400x, and $400x in’’.
9.On page 46936, column 1,
§ 1.704–4(c)(4)(ii)(F), Example (2)(i),
lines 3 and 4 from the bottom of the para-
graph, the language “PRS1 as follows: A,
25%; B, 25%; C, 16.67%; D, 16.67% and
E, 16.67%. On January 1,’’ is corrected to
read “PRS1 as follows: A, 25.76 percent;
2008–23 I.R.B.1137June 9, 2008

B, 25.76 percent; C, 16.16 percent; D,
16.16 percent; and E, 16.16 percent. On
January 1,’’.
10. On page 46936, column 2,
§ 1.704–4(c)(4)(ii)(F), Example (2)(ii),
first line of the column, the language “as
a result of the merger. C also has $100
of’’ is corrected to read “as a result of the
merger. C also has $100x of’’.
11. On page 46936, column 2,
§ 1.704–4(c)(4)(ii)(F), Example (3)(i),
lines 3 and 4 from the bottom of the para-
graph, the language “loss interests in PRS1
as follows: A, 27.5%; B, 27.5%; C, 15%;
D, 15% and E, 15%. On’’ is corrected to
read “loss interests in PRS1 as follows:
A, 27.5 percent; B, 27.5 percent; C, 15
percent; D, 15 percent; and E, 15 percent.
On’’.
12. On page 46936, column 2,
§ 1.704–4(c)(4)(ii)(F), Example (3)(i), last
line of the paragraph, the language “when
its value is still $600.’’ is corrected to read
“when its value is still $600x.’’
13. On page 46936, column 2,
§ 1.704–4(c)(4)(ii)(F), Example (3)(ii),
line 8, the language “($600x (fair market
value)—100x (adjusted’’ is corrected to
read “($600x (fair market value)—$100x
(adjusted’’.
14. On page 46936, column 2,
§ 1.704–4(c)(4)(ii)(F), Example (3)(ii),
line 5 from the bottom of the paragraph,
the language “E each succeed to $150 of
new section 704(c)’’ is corrected to read
“E each succeed to $150x of new section
704(c)’’.
15. On page 46936, column 2,
§ 1.704–4 paragraph (c)(4)(ii)(F), Exam-
ple (3)(ii), last line of the paragraph, the
language “recognize $150 of gain.’’ is cor-
rected to read “recognize $150x of gain.’’.
16. On page 46936, column 3,
§ 1.704–4(c)(4)(ii)(F), Example (5)(i),
line 5 from the bottom of the paragraph,
the language “of the partnerships, A con-
tributed the Asset’’ is corrected to read “of
the partnerships, A contributed Asset’’.
17. On page 46936, column 3,
§ 1.704–4(c)(4)(ii)(F), Example (5)(ii),
last line of the paragraph, the language
“distributes all of Asset X to A.’’ is cor-
rected to read “distributes Asset X to A.’’.
§ 1.737–2 [Corrected]
18. On page 46937, column 1, item 2 in
instructional Par. 5. is corrected, and item
3 is added to read as follows:
Par. 5. Section 1.737–2 is amended as
follows:
1. * * *
2. Paragraph (e) is redesignated as para-
graph (f).
3. New paragraph (e) is added.
The addition and revision read as fol-
lows:
§ 1.737–2 Exceptionsand special rules.
*****
(e) Reverse section 704(c) gain. * * *
19. On page 46938, column 3,
§ 1.737–2(b)(1)(ii)(F), Example (5)(ii),
line 2 from the bottom of the paragraph,
the language “liabilities. In 2006, PRS2
distributes all of’’ is corrected to read “li-
abilities. In 2006, PRS2 distributes’’.
Cynthia Grigsby,
Senior Federal Register Liaison Officer,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on November 5,
2007, 8:45 a.m., and published in the issue of the Federal
Register for November 6, 2007, 72 F.R. 62608)
June 9, 200811382008–23 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 ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
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 published position. (Compare
withamplifiedandclarified, 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 rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published 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 pub-
lished ruling is first modified and then, as
modified, is superseded.
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 rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings 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 fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
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—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2008–23 I.R.B.iJune 9, 2008

Numerical Finding List
1
Bulletins 2008–1 through 2008–23
Announcements:
2008-1, 2008-1 I.R.B.246
2008-2, 2008-3 I.R.B.307
2008-3, 2008-2 I.R.B.269
2008-4, 2008-2 I.R.B.269
2008-5, 2008-4 I.R.B.333
2008-6, 2008-5 I.R.B.378
2008-7, 2008-5 I.R.B.379
2008-8, 2008-6 I.R.B.403
2008-9, 2008-7 I.R.B.444
2008-10, 2008-7 I.R.B.445
2008-11, 2008-7 I.R.B.445
2008-12, 2008-7 I.R.B.446
2008-13, 2008-8 I.R.B.480
2008-14, 2008-8 I.R.B.481
2008-15, 2008-9 I.R.B.511
2008-16, 2008-9 I.R.B.511
2008-17, 2008-9 I.R.B.512
2008-18, 2008-12 I.R.B.667
2008-19, 2008-11 I.R.B.624
2008-20, 2008-11 I.R.B.625
2008-21, 2008-13 I.R.B.691
2008-22, 2008-13 I.R.B.692
2008-23, 2008-14 I.R.B.731
2008-24, 2008-13 I.R.B.692
2008-25, 2008-14 I.R.B.732
2008-26, 2008-13 I.R.B.693
2008-27, 2008-15 I.R.B.751
2008-28, 2008-14 I.R.B.733
2008-29, 2008-15 I.R.B.786
2008-30, 2008-16 I.R.B.825
2008-31, 2008-15 I.R.B.787
2008-32, 2008-16 I.R.B.826
2008-33, 2008-16 I.R.B.826
2008-34, 2008-17 I.R.B.849
2008-35, 2008-17 I.R.B.849
2008-36, 2008-16 I.R.B.827
2008-37, 2008-17 I.R.B.850
2008-38, 2008-17 I.R.B.851
2008-39, 2008-18 I.R.B.867
2008-40, 2008-19 I.R.B.941
2008-41, 2008-19 I.R.B.943
2008-42, 2008-19 I.R.B.943
2008-43, 2008-19 I.R.B.944
2008-44, 2008-20 I.R.B.982
2008-45, 2008-20 I.R.B.982
2008-46, 2008-20 I.R.B.983
2008-47, 2008-20 I.R.B.983
2008-48, 2008-20 I.R.B.983
2008-49, 2008-21 I.R.B.1024
2008-50, 2008-21 I.R.B.1024
2008-51, 2008-22 I.R.B.
1040
2008-52, 2008-22 I.R.B.1040
Announcements— Continued:
2008-53, 2008-23 I.R.B.1137
Court Decisions:
2085, 2008-17 I.R.B.828
2086, 2008-19 I.R.B.905
Notices:
2008-1, 2008-2 I.R.B.251
2008-2, 2008-2 I.R.B.252
2008-3, 2008-2 I.R.B.253
2008-4, 2008-2 I.R.B.253
2008-5, 2008-2 I.R.B.256
2008-6, 2008-3 I.R.B.275
2008-7, 2008-3 I.R.B.276
2008-8, 2008-3 I.R.B.276
2008-9, 2008-3 I.R.B.277
2008-10, 2008-3 I.R.B.277
2008-11, 2008-3 I.R.B.279
2008-12, 2008-3 I.R.B.280
2008-13, 2008-3 I.R.B.282
2008-14, 2008-4 I.R.B.310
2008-15, 2008-4 I.R.B.313
2008-16, 2008-4 I.R.B.315
2008-17, 2008-4 I.R.B.316
2008-18, 2008-5 I.R.B.363
2008-19, 2008-5 I.R.B.366
2008-20, 2008-6 I.R.B.406
2008-21, 2008-7 I.R.B.431
2008-22, 2008-8 I.R.B.465
2008-23, 2008-7 I.R.B.433
2008-24, 2008-8 I.R.B.466
2008-25, 2008-9 I.R.B.484
2008-26, 2008-9 I.R.B.487
2008-27, 2008-10 I.R.B.543
2008-28, 2008-10 I.R.B.546
2008-29, 2008-12 I.R.B.637
2008-30, 2008-12 I.R.B.638
2008-31, 2008-11 I.R.B.592
2008-32, 2008-11 I.R.B.593
2008-33, 2008-12 I.R.B.642
2008-34, 2008-12 I.R.B.645
2008-35, 2008-12 I.R.B.647
2008-36, 2008-12 I.R.B.650
2008-37, 2008-12 I.R.B.654
2008-38, 2008-13 I.R.B.683
2008-39, 2008-13 I.R.B.684
2008-40, 2008-14 I.R.B.725
2008-41, 2008-15 I.R.B.742
2008-42, 2008-15 I.R.B.747
2008-43, 2008-15 I.R.B.748
2008-44, 2008-16 I.R.B.799
2008-45, 2008-17 I.R.B.835
2008-46, 2008-18 I.R.B.868
2008-47, 2008-18 I.R.B.869
2008-48, 2008-21 I.R.B.1008
Notices— Continued:
2008-49, 2008-20 I.R.B.979
2008-50, 2008-21 I.R.B.1010
Proposed Regulations:
REG-208199-91, 2008-21 I.R.B.1017
REG-168745-03, 2008-18 I.R.B.871
REG-147290-05, 2008-10 I.R.B.576
REG-100798-06, 2008-23 I.R.B.1135
REG-141998-06, 2008-19 I.R.B.911
REG-147775-06, 2008-19 I.R.B.916
REG-153589-06, 2008-14 I.R.B.730
REG-104713-07, 2008-6 I.R.B.409
REG-104946-07, 2008-11 I.R.B.596
REG-110136-07, 2008-17 I.R.B.838
REG-111583-07, 2008-4 I.R.B.319
REG-112196-07, 2008-21 I.R.B.1021
REG-114126-07, 2008-6 I.R.B.410
REG-114942-07, 2008-18 I.R.B.901
REG-119518-07, 2008-17 I.R.B.844
REG-124590-07, 2008-16 I.R.B.801
REG-127391-07, 2008-13 I.R.B.689
REG-136701-07, 2008-11 I.R.B.616
REG-137573-07, 2008-15 I.R.B.750
REG-139236-07, 2008-9 I.R.B.491
REG-141399-07, 2008-8 I.R.B.470
REG-143468-07, 2008-17 I.R.B.848
REG-147832-07, 2008-8 I.R.B.472
REG-149475-07, 2008-9 I.R.B.510
REG-151135-07, 2008-16 I.R.B.815
REG-108508-08, 2008-19 I.R.B.923
Revenue Procedures:
2008-1, 2008-1 I.R.B.1
2008-2, 2008-1 I.R.B.90
2008-3, 2008-1 I.R.B.110
2008-4, 2008-1 I.R.B.121
2008-5, 2008-1 I.R.B.164
2008-6, 2008-1 I.R.B.192
2008-7, 2008-1 I.R.B.229
2008-8, 2008-1 I.R.B.233
2008-9, 2008-2 I.R.B.258
2008-10, 2008-3 I.R.B.290
2008-11, 2008-3 I.R.B.301
2008-12, 2008-5 I.R.B.368
2008-13, 2008-6 I.R.B.407
2008-14, 2008-7 I.R.B.435
2008-15, 2008-9 I.R.B.489
2008-16, 2008-10 I.R.B.547
2008-17, 2008-10 I.R.B.549
2008-18, 2008-10 I.R.B.573
2008-19, 2008-11 I.R.B.594
2008-20, 2008-20 I.R.B.980
2008-21, 2008-12 I.R.B.657
2008-22, 2008-12 I.R.B.658
2008-23, 2008-12 I.R.B.664
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2007–27 through 2007–52 is in Internal Revenue Bulletin
2007–52, dated December 26, 2007.
June 9, 2008ii2008–23 I.R.B.

Revenue Procedures— Continued:
2008-24, 2008-13 I.R.B.684
2008-25, 2008-13 I.R.B.686
2008-26, 2008-21 I.R.B.1014
2008-27, 2008-21 I.R.B.1014
2008-28, 2008-23 I.R.B.1054
2008-29, 2008-22 I.R.B.1039
2008-30, 2008-23 I.R.B.1056
2008-31, 2008-23 I.R.B.1133
Revenue Rulings:
2008-1, 2008-2 I.R.B.248
2008-2, 2008-2 I.R.B.247
2008-3, 2008-2 I.R.B.249
2008-4, 2008-3 I.R.B.272
2008-5, 2008-3 I.R.B.271
2008-6, 2008-3 I.R.B.271
2008-7, 2008-7 I.R.B.419
2008-8, 2008-5 I.R.B.340
2008-9, 2008-5 I.R.B.342
2008-10, 2008-13 I.R.B.676
2008-11, 2008-10 I.R.B.541
2008-12, 2008-10 I.R.B.520
2008-13, 2008-10 I.R.B.518
2008-14, 2008-11 I.R.B.578
2008-15, 2008-12 I.R.B.633
2008-16, 2008-11 I.R.B.585
2008-17, 2008-12 I.R.B.626
2008-18, 2008-13 I.R.B.674
2008-19, 2008-13 I.R.B.669
2008-20, 2008-14 I.R.B.716
2008-21, 2008-15 I.R.B.734
2008-22, 2008-16 I.R.B.796
2008-23, 2008-18 I.R.B.852
2008-24, 2008-18 I.R.B.861
2008-25, 2008-21 I.R.B.986
2008-26, 2008-21 I.R.B.985
2008-28, 2008-22 I.R.B.1029
Tax Conventions:
2008-8, 2008-6 I.R.B.403
2008-39, 2008-18 I.R.B.867
Treasury Decisions:
9368, 2008-6 I.R.B.382
9369, 2008-6 I.R.B.394
9370, 2008-7 I.R.B.428
9371, 2008-8 I.R.B.447
9372, 2008-8 I.R.B.462
9373, 2008-8 I.R.B.463
9374, 2008-10 I.R.B.521
9375, 2008-5 I.R.B.344
9376, 2008-11 I.R.B.587
9377, 2008-11 I.R.B.578
9378, 2008-14 I.R.B.720
9379, 2008-14 I.R.B.715
9380, 2008-14 I.R.B.718
9381, 2008-14 I.R.B.694
Treasury Decisions— Continued:
9382, 2008-9 I.R.B.482
9383, 2008-15 I.R.B.738
9384, 2008-16 I.R.B.792
9385, 2008-15 I.R.B.735
9386, 2008-16 I.R.B.788
9387, 2008-16 I.R.B.789
9388, 2008-17 I.R.B.832
9389, 2008-18 I.R.B.863
9390, 2008-18 I.R.B.855
9391, 2008-20 I.R.B.945
9392, 2008-19 I.R.B.903
9393, 2008-20 I.R.B.975
9394, 2008-21 I.R.B.988
9395, 2008-22 I.R.B.1031
9396, 2008-22 I.R.B.1026
9397, 2008-22 I.R.B.1025
2008–23 I.R.B.iiiJune 9, 2008

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2008–1 through 2008–23
Announcements:
2006-88
Clarified and superseded by
Notice 2008-35, 2008-12 I.R.B.647
Notice 2008-36, 2008-12 I.R.B.650
2008-6
Superseded by
Ann. 2008-19, 2008-11 I.R.B.624
Notices:
2001-16
Modified by
Notice 2008-20, 2008-6 I.R.B.406
2001-60
Modified and superseded by
Notice 2008-31, 2008-11 I.R.B.592
2002-44
Superseded by
Notice 2008-39, 2008-13 I.R.B.684
2003-51
Superseded by
Rev. Proc. 2008-24, 2008-13 I.R.B.684
2006-27
Clarified and superseded by
Notice 2008-35, 2008-12 I.R.B.647
2006-28
Clarified and superseded by
Notice 2008-36, 2008-12 I.R.B.650
2006-52
Clarified and amplified by
Notice 2008-40, 2008-14 I.R.B.725
2006-77
Clarified and amplified by
Notice 2008-25, 2008-9 I.R.B.484
2006-107
Modified by
Notice 2008-7, 2008-3 I.R.B.276
2007-30
Modified and superseded by
Notice 2008-14, 2008-4 I.R.B.310
2007-45
Modified by
Notice 2008-49, 2008-20 I.R.B.979
2007-54
Clarified by
Notice 2008-11, 2008-3 I.R.B.279
Notices— Continued:
2008-13
Supplemented by
Notice 2008-46, 2008-18 I.R.B.868
2008-27
Clarified, amended, supplemented, and
superseded by
Notice 2008-41, 2008-15 I.R.B.742
Proposed Regulations:
REG-209020-86
Corrected by
Ann. 2008-11, 2008-7 I.R.B.445
REG-107592-00
Partial withdrawal by
Ann. 2008-25, 2008-14 I.R.B.732
REG-149856-03
Hearing scheduled by
Ann. 2008-26, 2008-13 I.R.B.693
REG-143397-05
Corrected by
Ann. 2008-53, 2008-23 I.R.B.1137
REG-147290-05
Hearing scheduled by
Ann. 2008-43, 2008-19 I.R.B.944
REG-109367-06
Withdrawn by
Ann. 2008-41, 2008-19 I.R.B.943
REG-104946-07
Hearing scheduled by
Ann. 2008-47, 2008-20 I.R.B.983
REG-113891-07
Hearing scheduled by
Ann. 2008-4, 2008-2 I.R.B.269
REG-114126-07
Corrected by
Ann. 2008-36, 2008-16 I.R.B.827
REG-127770-07
Hearing scheduled by
Ann. 2008-24, 2008-13 I.R.B.692
REG-133300-07
Hearing scheduled by
Ann. 2008-34, 2008-17 I.R.B.849
REG-139236-07
Hearing scheduled by
Ann. 2008-42, 2008-19 I.R.B.943
REG-141399-07
Hearing cancelled by
Ann. 2008-31, 2008-15 I.R.B.787
Revenue Procedures:
97-36
Modified by
Rev. Proc. 2008-23, 2008-12 I.R.B.664
2001-23
Modified by
Rev. Proc. 2008-23, 2008-12 I.R.B.664
2002-9
Modified by
Rev. Proc. 2008-18, 2008-10 I.R.B.573
Modified and amplified by
Rev. Proc. 2008-25, 2008-13 I.R.B.686
2006-9
Modified by
Rev. Proc. 2008-31, 2008-23 I.R.B.1133
2007-1
Superseded by
Rev. Proc. 2008-1, 2008-1 I.R.B.1
2007-2
Superseded by
Rev. Proc. 2008-2, 2008-1 I.R.B.90
2007-3
Superseded by
Rev. Proc. 2008-3, 2008-1 I.R.B.110
2007-4
Superseded by
Rev. Proc. 2008-4, 2008-1 I.R.B.121
2007-5
Superseded by
Rev. Proc. 2008-5, 2008-1 I.R.B.164
2007-6
Superseded by
Rev. Proc. 2008-6, 2008-1 I.R.B.192
2007-7
Superseded by
Rev. Proc. 2008-7, 2008-1 I.R.B.229
2007-8
Superseded by
Rev. Proc. 2008-8, 2008-1 I.R.B.233
2007-26
Obsoleted in part by
Rev. Proc. 2008-17, 2008-10 I.R.B.549
2007-31
Obsoleted in part by
Rev. Proc. 2008-19, 2008-11 I.R.B.594
2007-39
Superseded by
Rev. Proc. 2008-3, 2008-1 I.R.B.110
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2007–27 through 2007–52 is in Internal Revenue Bulletin 2007–52, dated December 26,
2007.
June 9, 2008iv2008–23 I.R.B.

Revenue Procedures— Continued:
2007-51
Superseded by
Rev. Proc. 2008-30, 2008-23 I.R.B.1056
2007-52
Superseded by
Rev. Proc. 2008-9, 2008-2 I.R.B.258
2008-13
Corrected by
Ann. 2008-15, 2008-9 I.R.B.511
Revenue Rulings:
56-127
Obsoleted by
T.D. 9391, 2008-20 I.R.B.945
58-612
Clarified and amplified by
Rev. Rul. 2008-15, 2008-12 I.R.B.633
64-250
Amplified by
Rev. Rul. 2008-18, 2008-13 I.R.B.674
89-42
Modified and superseded by
Rev. Rul. 2008-17, 2008-12 I.R.B.626
92-19
Supplemented in part by
Rev. Rul. 2008-19, 2008-13 I.R.B.669
97-31
Modified and superseded by
Rev. Rul. 2008-17, 2008-12 I.R.B.626
2001-48
Modified and superseded by
Rev. Rul. 2008-17, 2008-12 I.R.B.626
2005-28
Clarified and superseded by
Rev. Rul. 2008-26, 2008-21 I.R.B.985
2007-4
Supplemented and superseded by
Rev. Rul. 2008-3, 2008-2 I.R.B.249
2008-22
Modified by
Ann. 2008-46, 2008-20 I.R.B.983
Treasury Decisions:
8697
Corrected by
Ann. 2008-38, 2008-17 I.R.B.851
9273
Corrected by
Ann. 2008-33, 2008-16 I.R.B.826
9362
Corrected by
Ann. 2008-9, 2008-7 I.R.B.444
Ann. 2008-12, 2008-7 I.R.B.446
Treasury Decisions— Continued:
9363
Corrected by
Ann. 2008-10, 2008-7 I.R.B.445
9368
Corrected by
Ann. 2008-29, 2008-15 I.R.B.786
Ann. 2008-30, 2008-16 I.R.B.825
9375
Corrected by
Ann. 2008-16, 2008-9 I.R.B.511
9386
Corrected by
Ann. 2008-35, 2008-17 I.R.B.849
2008–23 I.R.B.vJune 9, 2008

June 9, 20082008–23 I.R.B.

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