Internal Revenue Bulletin 2012-33 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 201
2-33
August 13, 2012
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
Notice 2012–51, page 150.
Reallocation of section 48A credits under the qualifying
advanced coal project program.This notice discloses the
results of the review of the credits allocated under the section
48A Phase I program, and establishes an additional program
(“the section 48A Phase III program”) to reallocate the remain-
ing credits of section 48A Phase I program (“the section 48A
Phase III credits”). The procedures in this notice apply only to
section 48A Phase I credits that are available for reallocation
under the section 48A Phase III program. Notice 2009–24 am-
plified.
ADMINISTRATIVE
Rev. Proc. 2012–30, page 165.
This procedure contains updates and changes to Publication
1220,Specifications for Filing Forms 1097, 1098, 1099,
3921, 3922, 5498, 8935 and W-2G Electronically(revised
8–2012). Rev. Proc. 2011–40 superseded.
Rev. Proc. 2012–31, page 256.
This procedure updates Rev. Proc. 95–15 and revises the
fee prescribed under the authority of section 6110(k) of the
Code for processing requests for background file documents.
Rev. Proc. 95–15 and Announcements 83–196 and 85–141
superseded.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th 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
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contents are compiled semiannually into Cumulative Bulletins,
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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
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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.
August 13, 20122012–33 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Reallocation of Section 48A
Credits Under the Qualifying
Advanced Coal Project
Program
Notice 2012–51
SECTION 1. PURPOSE
Section 48A of the Internal Revenue
Code, as originally enacted, provided for
the first phase of the qualifying advanced
coal project program and authorized $1.3
billion of credits (“the § 48A Phase I pro-
gram” and “the § 48APhase I credit”).
Section 48A, as amended by section 111
of the Energy Improvement and Extension
Act of 2008, Pub. L. 110–343, 122 Stat.
3765 (October 3, 2008), provided for a sec-
ond phase of the qualifying advanced coal
project program and authorized an addi-
tional $1.25 billion of credits (“the § 48A
Phase II program” and “the § 48A Phase II
credit”).
This notice reports the results of the
§ 48A Phase I program, and as provided
by § 48A(d)(4), establishes a third phase of
the qualifying advanced coal project pro-
gram (“the § 48A Phase III program”) to
distribute the § 48A Phase I credits that
are available for allocation after the con-
clusion of the § 48A Phase I program (“the
§ 48A Phase III credits”). The procedures
in this notice apply only to § 48A Phase
I credits that are available for reallocation
after the last allocation under the § 48A
Phase I program.
To be considered in the § 48A Phase
III program 2012–2013 allocation round
(2012–2013 round), applications must be
submitted to the Department of Energy
(“DOE”) on or before October 15, 2012,
and to the Internal Revenue Service (“Ser-
vice”) on or before February 15, 2013.
SECTION 2. BACKGROUND
.01 Section 46 provides that the amount
of the investment credit for any taxable
year is the sum of the credits listed in § 46.
That list includes the qualifying advanced
coal project credit under § 48A.
.02 Section 48A(d)(1) provides that the
Secretary, in consultation with the Secre-
tary of Energy, shall establish a qualifying
advanced coal project program for the de-
ployment of advanced coal-based genera-
tion technologies. The Treasury Depart-
ment and the Service, in consultation with
the Secretary of Energy, established the
§ 48A Phase I program in Notice 2006–24,
2006–1 C.B. 595, as modified and updated
by Notice 2007–52, 2007–1 C.B. 1456.
.03 Under the § 48A Phase I program,
the qualifying advanced coal project credit
for a taxable year was an amount equal to
(i) 20 percent of the qualified investment
for that taxable year inqualifying projects
that use an integrated gasification com-
bined cycle (“IGCC”) and (ii) 15 percent
of the qualified investment for that taxable
year in qualifying projects that use other
advanced coal-based generation technolo-
gies.
.04 Pursuant to § 48A(d)(3)(B), the
§ 48A Phase I program provided for (i)
$800 million of credits to be allocated to
IGCC projects and (ii) $500 million of
credits to other advanced coal projects.
The Service allocated credits through an-
nual allocation rounds in 2006, 2007–08,
and 2008–09, and a special allocation
round in 2008.
.05 Pursuant to § 48A(d)(3)(B)(iii), the
§ 48A Phase II program provides for ad-
ditional $1.25 billion of credits for ad-
vanced coal-based generation technology
projects. The § 48A Phase II credit for
a taxable year is 30 percent of the quali-
fied investment for that taxable year in ad-
vanced coal-based generation technology
projects.
.06 Section 48A(d)(4) requires the Sec-
retary to review the allocation of § 48A
Phase I credits as of the date that is 6
years after the date of enactment of § 48A.
The Secretary has broad authority to es-
tablish an additional program to distribute
the § 48A Phase I credits that are avail-
able for reallocation if the Secretary deter-
mines that: (i) there is an insufficient quan-
tity of qualifying applications for certifi-
cation pending at the time of the review,
or (ii) any certification made pursuant to
§ 48A(d)(2) has been revoked because the
project subject to thecertification has been
delayed as a result of third-party opposi-
tion or litigation.
.07 The Service has completed this
review and has determined that § 48A
Phase I credits in the total amount of
$658,500,000 are available for realloca-
tion under the § 48A Phase III program.
.08 The § 48A Phase III program, like
the § 48A Phase II program, requires a
qualifying project to include equipment
that separates and sequesters a percent-
age of such project’s total carbon dioxide
(CO
2
) emissions (at least 65 percent un-
der the Phase II program and at least 70
percent under the Phase III program). The
§ 48A Phase I program did not include
a similar requirement. Accordingly, the
qualifying advanced coal project credit
under the § 48A Phase III program will
be computed using the rules applicable to
the § 48A Phase II program rather than
those applicable to the § 48A Phase I pro-
gram. Thus, the credit for a taxable year
under the § 48A Phase III program is an
amount equal to 30 percent of the qualified
investment (as defined in § 48A(b)) for
that taxable year in a qualifying advanced
coal project (as defined in § 48A(c)(1)
and § 48A(e)). The 30 percent credit rate
will apply to both facilities that use IGCC
(as defined in § 48A(c)(7)) and those that
use other advanced coal-based generation
technologies.
.09 Section 48A(f) prescribes the re-
quirements that must be satisfied to qual-
ify as an advanced coal-based generation
technology. These include requirements
that the unit be designed to attain specified
standards for emissions or removal of cer-
tain pollutants.
.10 Section 48A(e)(3)(A) provides for
credit allocation by reference to the coal
used as a primary feedstock. Section
48A(e)(3)(B) establishes priority for cer-
tain projects under the § 48A Phase I and
Phase II programs. Section 48A(e)(3)(B)
provides that high priority must be given
to projects that include (i) greenhouse
gas capture capability (as defined in
§ 48A(c)(5)), (ii) increased by-product
utilization, (iii) applicant participants that
have a research partnership with an eligi-
ble educational institution (as defined in
§ 529(e)(5)), and (iv) other benefits. Sec-
tion 48A(e)(3)(C) provides that the high-
est priority is given to projects with the
greatest separation andsequestration per-
centage of total CO
2
emissions. The § 48A
Phase III program adopts priorities similar
2012–33 I.R.B.150August 13, 2012

to those specified in § 48A(e)(3)(B) and
(C), but does not adopt the feedstock rules
of § 48A(e)(3)(A).
.11 Section 48A(d)(5) provides that the
Secretary shall, upon making a certifica-
tion under § 48A(d), publicly disclose the
identity of the applicant and the amount of
the credit certified with respect to such ap-
plicant.
.12 Section 48A(h) directs the Secretary
to modify the terms of any competitive cer-
tification award to permit a change of coal
project site if such change (i) is consis-
tent with the objectives of § 48A, (ii) is re-
quested by the recipient, and (iii) involves
moving the project site to improve the po-
tential to capture and sequester CO
2
emis-
sions, reduce costs of transporting feed-
stock, and serve a broader customer base.
This directive does not apply if the Secre-
tary determines that the dollar amount of
tax credits available to the taxpayer under
§ 48A would increase as a result of the
modification or such modification would
result in such project not being originally
certified. In addition,the Secretary is re-
quired to consult with other relevant Fed-
eral agencies, including the Department of
Energy, in considering any modification
under § 48A(h).
.13 The at-risk rules in § 49 and the re-
capture and other special rules in § 50 ap-
ply to the qualifying advanced coal project
credit.
SECTION 3. DEFINITIONS
The following definitions apply for pur-
poses of § 48A and this notice:
.01Coal. Section 48A(c)(4) defines the
term “coal” as meaning anthracite, bitumi-
nous coal, subbituminous coal, lignite, and
peat. Coal includes waste coal (that is, us-
able material that is a byproduct of the pre-
vious processing of anthracite, bituminous
coal, subbituminous coal, lignite, or peat).
Examples of waste coal include fine coal
of any of the listed ranks, coal of any of the
listed ranks obtained from a refuse bank
or slurry dam, anthracite culm, bituminous
gob, and lignite waste.
.02Total Nameplate Generating Ca-
pacity.
(1) Except as provided in section
3.02(2) of this notice, the total nameplate
generating capacity of a project under
§ 48A(e)(1)(C) is the aggregate of the
numbers (in megawatts) stamped on the
nameplate of each generator to be used in
the project.
(2) If the number stamped on the name-
plate of a generator is not determined at the
International Standard Organization (ISO)
optimal conditions of 59 degrees Fahren-
heit, 60 percent relative humidity, and 14.7
psia at sea level, the number stamped on
the nameplate is disregarded and the gener-
ator’s capacity (in megawatts) determined
at such optimal conditions is used in its
place.
.03Fuel Input.
(1)In general. Section 48A(e)(1)(B)
provides that the fuel input for the project,
when completed, must be at least 75 per-
cent coal. The term “fuel input” means,
with respect to any type of fuel, the amount
of such fuel used during normal plant op-
erations. The amounts of the fuel used are
measured (i) in British thermal units (Btus)
on an energy input basis, and (ii) pursuant
to applicable standards prescribed by the
American Society for Testing and Mate-
rials (ASTM). Thus, the requirement of
§ 48A(e)(1)(B) is satisfied if, after comple-
tion and during normal plant operations,
coal provides at least 75-percent of the
project’s fuel measured in Btus on an en-
ergy input basis and pursuant to applicable
ASTM standards.
(2)Only normal plant operations taken
into account. Only fuel used during nor-
mal plant operations is taken into account
for purposes of § 48A and sections 5.02(5)
and 5.02(14) of this notice. Normal plant
operations are operations other than during
periods of initial plant certification, plant
startup, plant shutdown, integrated gasifier
shutdown for gasification system mainte-
nance, or interruption of the coal supply to
the project resulting from an event of force
majeure (including an act of God, war,
strike, or other similar event beyond the
control of the taxpayer). For example, the
fuel input during the initial plant certifica-
tion may consist entirely of natural gas or
other non-coal fuels because fuel used dur-
ing initial plant certification is disregarded
in determining whether the 75 percent coal
usage requirement of § 48A(e)(1)(B) is
satisfied.
.04Placed In Service. For purposes
of § 48A, property is placed in service in
the taxable year in which the property is
placed in a condition or state of readiness
and availability for a specifically assigned
function. See § 1.46–3(d)(1)(ii) of the In-
come Tax Regulations. Thus, a qualifying
advanced coal project or eligible property
(as defined in § 48A(c)(3)) that is a part of
the project is placed in service in the tax-
able year in which the project is placed in
a condition or state of readiness and avail-
ability for producingelectricity from coal
as required under § 48A(e).
.05Separation and Sequestration.The
term “separation and sequestration” refers
to the separation and capture of a project’s
CO
2
emissions and the placement of the
captured CO
2
into a repository in which
the CO
2
will remain permanently se-
questered.
SECTION 4. SECTION 48A PHASE III
PROGRAM
.01In General. The Service will con-
sider a project under the § 48A Phase III
program only if DOE provides a certifica-
tion (“DOE certification”) and ranking (if
any) for the project. Accordingly, a tax-
payer must submit, for each project: (i) an
application for certification by DOE that
the project is technically and economically
feasible (“application for DOE certifica-
tion”), and (ii) an application for certifica-
tion under § 48A(d)(4) by the Service (“ap-
plication for § 48A certification”).
.02Program Specifications.
(1) The Service determines the amount
of the § 48A Phase III credits allocated to a
project at the time the Service accepts the
application for § 48A certification for that
project in accordance with this notice (see
section 5 of this notice for the requirements
applicable to the application for DOE cer-
tification and the application for § 48A cer-
tification).
(2) Section 48A Phase III credits in the
amount of $658,500,000 are available for
allocation in the 2012–2013 round. The
credits will not be separated into pools
based on the type of projects or the type
of primary feedstock.
(3) The § 48A Phase III credit for a tax-
able year is an amount equal to 30 percent
of the qualified investment (as defined in
§ 48A(b)) for that taxable year in a quali-
fying advanced coal project (as defined in
§ 48A(c)(1) and § 48A(e)). This rule ap-
plies to both facilities that use an IGCC
(as defined in § 48A(c)(7)) and those that
use other advanced coal-based generation
technologies (as defined in § 48A(f)).
August 13, 20121512012–33 I.R.B.

(4) A taxpayer that was allocated § 48A
Phase I credits or § 48A Phase II credits
for a project may submit an application for
§ 48A Phase III credits for the same project
if the project meets the additional require-
ment for a qualifying project under the
§ 48A Phase III program that the project
separate and sequester at least 70 percent
of the project’s total CO
2
emissions.
(a) The § 48A Phase III credit will be al-
lowed with respect to the taxpayer’s qual-
ified investment in the project only to the
extent such investment exceeds the quali-
fied investment with respect to which the
§ 48A Phase I credit or § 48A Phase II
credit was awarded.
(b) Section 48A Phase III credits allo-
cated to a project will be forfeited if the
taxpayer fails to satisfy the certification
requirements in § 48A(e)(2) within two
years from the date of acceptance of the
application under this notice, or fails to
place the project in service within 5 years
of the date of issuanceof the certification
(as determined under section 6.03 of this
notice). The allocation of the § 48A Phase
III credits to a project does not delay the
taxpayer’s certification and placed-in-ser-
vice obligations with respect to any § 48A
Phase I credits or § 48A Phase II credits
previously allocatedto the project. Ac-
cordingly, the § 48A Phase I credits or
the § 48A Phase II credits allocated to the
project will be forfeited if the taxpayer
fails to satisfy the certification require-
ments within two years from the date of ac-
ceptance under the § 48A Phase I program
or the § 48A Phase II program (whichever
is applicable), or fails to place the project
in service within 5 years of the date of is-
suance of the certification under the appli-
cable program.
(5) For § 48A Phase III credits, DOE
will rank the certified projects in descend-
ing order (that is, first, second, third, etc.)
based on the Program Policy Factors spec-
ified in Appendix B, and allocate the credit
as follows:
(a) If the requested allocation of credits
for projects that DOE has certified does not
exceed the amount available for allocation,
each certified project will be allocated the
full amount of credit requested.
(b)Iftherequestedallocationofcred-
its for projects that DOE has certified ex-
ceeds the amount available for allocation,
the amount available for allocation will be
allocated as follows:
(i) The project receiving the highest
ranking (that is, first) will be allocated
the full amount of credit requested (but
not exceeding the amount available for
allocation) before any credit is allocated
to a lower-ranked project. The amount
available for allocation is reduced by the
amount of credit so allocated and only the
remainder is available for allocation to a
lower-ranked project.
(ii) Second and lower-ranked projects
will be entitled to similar priority in the al-
location of credits and allocations to such
projects will similarly reduce the remain-
der of the amount available for allocation
until the amount available for allocation is
exhausted.
(6) For the 2012–2013 round under
this notice, the application period for
§ 48A certification begins on August 13,
2012, and ends on February 15, 2013,
and any completed application for § 48A
certification received by the Service after
August 12, 2012, and before February 16,
2013, will be deemed to be submitted by
the taxpayer on February 15, 2013.
(7) For purposes of this notice, an appli-
cation that is submitted by U.S. mail will
be treated as received by the Service on
the date of the postmark and an application
submittedbyaprivatedelivery service will
be treated as received by the Service on the
date recorded or the date marked in accor-
dance with § 7502(f)(2)(C).
(8) See section 5.02 of this notice and
Appendix B to this notice for the informa-
tion to be submitted to DOE in an appli-
cation for DOE certification. Appendix B
to this notice also provides the instructions
and address for filing the application for
DOE certification.DOE will determine
the technical and economic feasibility of
the project and, if the project is determined
to be feasible, will provide a DOE certi-
fication for the project to the Service. If
DOE certifies two or more projects, DOE
also will rank each of the projects it certi-
fies (for example, first, second, third, etc.)
relative to other certified projects and cred-
its will be allocated to projects based on
DOE ranking. If an application for DOE
certification is postmarked on or before
October 15, 2012, DOE will determine the
feasibility of the project and (for projects
determined to be feasible) provide DOE
certification and DOE ranking (if any) to
the Service by February 15, 2013.
(9) By May 15, 2013, the Service will
accept or reject the taxpayer’s application
for § 48A certification and will notify the
taxpayer, by letter, of its decision.
(10) If the taxpayer’s application for
§ 48A certification is accepted, the accep-
tance letter will state the amount of the
credit allocated to the project. If a credit
is allocated to a taxpayer’s project, the tax-
payer will be required to execute a closing
agreement in the form set forth in Appen-
dix A to this notice. By July 15, 2013, the
taxpayer must execute and return the clos-
ing agreement to the Service at the appro-
priateaddresslistedinsection5.04ofthis
notice. The Service will execute and return
the closing agreement to the taxpayer by
September 16, 2013. The executed clos-
ing agreement applies only to the accepted
taxpayer. The taxpayer must notify the
Service within 90 days of the acquisition
of the project by any other person (a suc-
cessor in interest). A successor in interest
that plans to claim the § 48A credit allo-
cated to the project must request permis-
sion to execute a new closing agreement
with the Service. If the request is granted,
the new closing agreement must be exe-
cuted no later than the due date (includ-
ing extensions) of the successor in inter-
est’s Federal income tax return for the tax-
able year in which the transfer occurs. If
the successor in interest does not execute a
new closing agreement, the following rules
apply:
(a) In the case of an interest acquired at
or before the time the qualifying advanced
coal project is placed in service, any credit
allocated to the project will be fully for-
feited (and rules similar to the recapture
rules of § 50(a) apply with respect to qual-
ified progress expenditures); and
(b) In the case of an interest acquired af-
ter the qualifying advanced coal project is
placed in service, the project ceases to be
investment credit property and the recap-
ture rules of § 50(a) (and similar rules with
respect to qualified progress expenditures)
apply.
(11) The site of the qualifying advanced
coal project relating to a credit allocation
may be changed only if the change is con-
sistent with the objectives of the qualify-
ing advanced coal project program, is re-
quested by the taxpayer that received the
credit allocation, and involves moving the
project site to improve the potential to cap-
ture and sequester CO
2
emissions, reduce
2012–33 I.R.B.152August 13, 2012

costs of transporting feedstock, and serve
a broader customer base. The Service will
not agree to a project site change if the dol-
lar amount of tax credits allocated to the
taxpayer under § 48A would increase as a
result of the site change or if the project
would not have been originally certified
had such modification been included in
the taxpayer’s application. In considering
such modification, the Service will consult
with DOE and any other relevant Federal
agency.
(12) The § 48A Phase III credit allo-
cated to the project will be forfeited if the
taxpayer fails to satisfy the certification re-
quirements in § 48A(e)(2) within 2 years
from the date of acceptance of the appli-
cation under this notice, or fails to place
the project in service within 5 years of the
date of issuance of the certification (as de-
termined under section 6.03 of the notice).
(13) The taxpayer must notify the Ser-
vice by letter of the date the project is
placed in service within 90 days of that
date.
SECTION 5. APPLICATIONS FOR
CERTIFICATIONS
.01In General. An application for
§ 48A certification and a separate ap-
plication for DOE certification must be
submitted for each qualifying advanced
coal project. If an application for DOE
certification does not include all of the
information required by section 5.02 of
this notice, DOE may decline to accept the
application. If an application for § 48A
certification does not include all of the
information listed in section 5.03 of this
notice, the Service may decline to accept
the application.
.02Information Required in the Appli-
cation for DOE Certification. An applica-
tion for DOE certification must be sent to
the address specifiedin Section C of Ap-
pendix B. The application must include all
of the information requested in Appendix
B to this notice and all of the following:
(1) The name, address, and taxpayer
identification number of the taxpayer. If
the taxpayer is a member of an affiliated
group filing consolidated returns, also pro-
vide the name, address, and taxpayer iden-
tification number of the common parent of
the group.
(2) The name and telephone number of
a contact person.
(3) The name and address (or other
unique identifying designation) of the
qualifying advanced coal project.
(4) A statement specifying whether the
project is an IGCC project or a project that
uses another advanced coal-based technol-
ogy.
(5) A statement specifying that the fuel
input for the project is at least 75 percent
coal (as defined in section 3.01 of the no-
tice).
(6) The estimated total cost of the
project and the estimated total qualified
investment in the eligible property that
will be part of the project.
(7) The amount of the qualifying ad-
vanced coal project credit requested for the
project.
(8) A statement specifying the amount
of credit the taxpayer is or will be request-
ing under § 48B for the project, if any.
(9) A statement specifying whether the
project is a new electric generation unit
(as defined in § 48A(c)(6)), a retrofit of
an existing electric generation unit, or a
repower of an existing electric generation
unit.
(10) A statement specifying whether the
project is entitled to priority for increased
by-product utilization or a research part-
nership with an eligible educational insti-
tution (as defined in § 529(e)(5)) and, if
entitled to priority, a statement identify-
ing which of these priorities apply to the
project. If priority results from a research
partnership with an eligible educational in-
stitution, state the name(s) of the eligible
institution.
(11) A statement specifying the per-
centage of total CO
2
emissions that the
project will separate and sequester.
(12) A statement specifying the number
and types of generators to be used in the
project (for example, two combustion tur-
bine generators and one steam turbine gen-
erator).
(13) The exact total nameplate generat-
ing capacity (as defined in section 3.02 of
this notice) of the project.
(14) In the case of a project that will not
achieve 99-percent removal of sulfur diox-
ide, a statement that the project is designed
for the use of a feedstock substantially
all of which is subbituminous coal and
will achieve an emission level of not more
than 0.04 pounds of sulfur dioxide per mil-
lion Btu, determined on a 30-day average.
For this purpose, a project is designed for
the use of feedstock substantially all of
which is subbituminous coal if at all times
80 percent or more of the cumulative to-
tal fuel input (coal and any other fuel in-
put) used in normal plant operations (as
defined in section 3.03(2) of this notice)
of the project will be subbituminous coal.
Such a project meets the requirements in
§ 48A(f)(1) by achieving either 99-percent
removal of sulfur dioxide or an emission
level of not more than 0.04 pounds of sul-
fur dioxide per million Btu, determined on
a 30-day average. All other qualifying ad-
vanced coal projects must achieve 99-per-
cent removal of sulfur dioxide.
(15) The following declaration: “Under
penalties of perjury, I declare that I have
examined this submission, including ac-
companying documents, and, to the best of
my knowledge and belief, all of the facts
contained herein are true, correct and com-
plete.”
(16) The taxpayer’s signature. The
taxpayer must sign and date the applica-
tion, including the perjury declaration. A
stamped, faxed or electronic signature will
not be accepted. The person signing for
the taxpayer must have personal knowl-
edge of the facts. Further, the application,
including the perjury declaration, must be
signed by an officer on behalf of a cor-
poration, a general partner on behalf of a
state-law partnership, a member-manager
on behalf of a limited liability company,
a trustee on behalf of a trust, and the pro-
prietor in the case of a sole proprietorship.
If the taxpayer is a member of an affili-
ated group filing consolidated returns, the
application, including the perjury declara-
tion, must be signed by a duly authorized
officer of the common parent of the group.
.03InformationToBeIncludedinthe
Application for § 48A Certification.An
application for § 48A certification must
include all of the following:
(1) The name, address, and taxpayer
identification number of the taxpayer. If
the taxpayer is a member of an affiliated
group filing consolidated returns, also pro-
vide the name, address, and taxpayer iden-
tification number of the common parent of
the group.
(2) The name and/or number of the IRS
form that the taxpayer uses to file its Fed-
eral income tax return (e.g.,Forms 1120,
1065, etc.) and the ending month of the
taxpayer’s tax year.
August 13, 20121532012–33 I.R.B.

(3) The name, telephone number, and
fax number of a contact person. For such
person, attach a properly executed power
of attorney, preferably on Form 2848,
Power of Attorney and Declaration of
Representative.
(4) One electronic version on a USB
flash drive or a CD of the completed ap-
plication for DOE certification submitted
with respect to the project in accordance
with section 5.02 of this notice.
(5) If § 48A Phase I credits or § 48A
Phase II credits were allocated to the
project, the estimated total cost and es-
timated total qualified investment of the
project as represented in the application
for the § 48A Phase I credits or § 48A
Phase II credits, and the amount of the
allocated § 48A Phase I credits or § 48A
Phase II credits.
(6) The following declaration: “Under
penalties of perjury, I declare that I have
examined this submission, including ac-
companying documents, and, to the best of
my knowledge and belief, all of the facts
contained herein are true, correct and com-
plete.”
(7) The taxpayer’s signature. The
taxpayer must sign and date the applica-
tion, including the perjury declaration. A
stamped, faxed or electronic signature will
not be accepted. The person signing for
the taxpayer must have personal knowl-
edge of the facts. Further, the application,
including the perjury declaration, must be
signed by an officer on behalf of a cor-
poration, a general partner on behalf of a
state-law partnership, a member-manager
on behalf of a limited liability company,
a trustee on behalf of a trust, and the pro-
prietor in the case of a sole proprietorship.
If the taxpayer is a member of an affili-
ated group filing consolidated returns, the
application, including the perjury declara-
tion, must be signed by a duly authorized
officer of the common parent of the group.
.04Instructions and Address for Fil-
ing § 48A Application. There is no user
fee for these applications. The applica-
tion for § 48A certification meeting the
requirements of section 5.03 of this no-
tice should be marked: “SECTION 48A
APPLICATION FOR CERTIFICATION.”
A taxpayer may submit the application by
U.S. mail, private delivery service, or hand
delivery service to:
Internal Revenue Service
Industry Director, Natural Resources
and Construction
Attn: Executive Assistant (Technical)
1919 Smith Street, Floor P2
Stop 1000-HOU
Houston, TX 77002
The application may be hand delivered
Monday through Friday between the hours
of 8 a.m. and 4 p.m. central time.
SECTION 6. ISSUANCE OF
CERTIFICATION
.01In General. A taxpayer shall have
2 years from the date of acceptance of
the § 48A application during which to
provide evidence to the Service that the
criteria set forth in § 48A(e)(2) have been
met. If such evidence is not timely re-
ceived, the allocated Phase III credits are
forfeited. A projectshall be eligible for
certification only if (i) the taxpayer has re-
ceived all Federal and State environmental
authorizations or reviews necessary to
commence construction of the project, and
(ii) the taxpayer, except in the case of a
retrofit or repower of an existing gener-
ation unit, has purchased or entered into
a binding contract for the purchase of the
main steam turbine or turbines for the
project, except that this contract may be
contingent upon receipt of a certification
under § 48A(d)(2). Section 48A(d)(2)(E)
provides that a taxpayer that receives a
certification has 5 years from the date of
issuance of the certification to place the
project in service and that the certification
is void if the project is not placed in ser-
vice by the end of that 5-year period. If
evidence that the project was placed in ser-
vice is not timely received, the allocated
Phase III credits are forfeited.
.02Requirements for Certification.
Within 2 years from the date that the Ser-
vice accepts the taxpayer’s application for
§ 48A certification under this notice, the
taxpayer must submit to the Service an
electronic version on a USB flash drive or
a CD of the documentation establishing
that the certification requirements of sec-
tion 6.01 of this notice are satisfied. The
documentation must be formatted in one
of the following software applications:
Microsoft Word
tm
2007 or later edition;
Microsoft Excel
tm
2007 or later edition; or
Adobe Acrobat
tm
PDF 7.0 or later edition.
The taxpayer should mark the package
“SECTION 48A CERTIFICATION RE-
QUIREMENTS” and send it to the address
listed in section 5.04 of this notice.
(1) The documentation establishing that
the certification requirements of section
6.01 of this notice are satisfied must be ac-
companied by the following written dec-
laration: “Under penalties of perjury, I de-
clare that I have examined this submission,
including accompanying documents, and,
to the best of my knowledge and belief, all
of the facts contained herein are true, cor-
rect and complete.”
(2) The taxpayer’s submission (the doc-
umentation and the perjury declaration)
must be signed and dated by the taxpayer.
A stamped, faxed or electronic signature
will not be accepted. The person sign-
ing for the taxpayer must have personal
knowledge of the facts. Further, the sub-
mission must be signed by an officer on
behalf of a corporation, a person autho-
rized under state law to bind the entity on
behalf of an entity treated as a partnership
for federal tax purposes (for example, a
general partner in a state-law partnership),
a trustee on behalf of a trust, and the pro-
prietor in the case of a sole proprietorship.
If the taxpayer is a member of an affili-
ated group filing consolidated returns, the
submission also must be signed by a duly
authorized officer of the common parent
of the group.
.03Service’s Action on Certification.
After receiving the material described in
section 6.02 of this notice, the Service will
decide whether or not to certify the project
and will notify the taxpayer, by letter, of
that decision. If the Service certifies the
project, the date of this letter is the date of
issuance of the certification.
SECTION 7. OTHER REQUIREMENTS
.01Significant Change in Plans.The
Service must be informed if the plans for
the project change in any significant re-
spect from the plans set forth in the ap-
plications for § 48A and DOE certifica-
tion. Except as otherwise provided un-
der § 48A(h), any significant change to
the plans set forth in the applications will
have the following effects if the Service is
informedofthechangeafterthedateon
which the applications for DOE certifica-
tion were due for the allocation round un-
der section 4.02(8) of this notice:
2012–33 I.R.B.154August 13, 2012

(1) The Service will give no further con-
sideration to the project; and
(2) Any acceptance provided by the
Service and any allocation or certification
based on that acceptance will be void.
.02Recapture of the § 48A Phase III
credits. Section 48A Phase III credits are
subject to the recapture rules of § 50. Sec-
tion 50(a)(1) provides, generally, for re-
capture of the investment credit if, dur-
ing any taxable year, investment tax credit
property is disposed of or otherwise ceases
to be investment credit property with re-
spect to the taxpayer before the close of the
recapture period. The recapture period un-
der § 50(a) is the 5-year period beginning
on the date the property is placed in ser-
vice.
(1) The recapture rules under § 50 will
apply for all events that trigger recapture
of the credits allowed under § 48A, includ-
ing a failure to attain or maintain the sep-
aration and sequestration requirements of
§ 48A(e)(1)(G).
(2) For purposes of determining
whether a project meets the requirements
of § 48A(e)(1)(G), the amount of the
project’s total CO
2
emissions and the
amount of CO
2
separated and sequestered
will be measured on an annual basis dur-
ing normal plant operations (as defined in
section 3.03(2) of this notice). An annual
period other than the taxpayer’s taxable
year may be used for these purposes if
the same period is consistently used. If a
period other than the taxable year is used,
any failure to meet the requirements of
§ 48A(e)(1)(G) will be treated as occur-
ring in the taxable year that includes the
last day of the annual period in which the
failure occurs.
.03Effect of an Acceptance, Allocation,
or Certification. An acceptance, alloca-
tion, or certification by the Service un-
der this notice is not a determination that
a project qualifies for the qualifying ad-
vanced coal project credit under § 48A.
The Service may, upon examination, deter-
mine that the project does not qualify for
this credit.
.04No Right to a Conference or Appeal.
A taxpayer does not have a right to a con-
ference relating to, or a right of appeal with
respect to, any decision made under this
notice (including the acceptance or rejec-
tion of the application for DOE or § 48A
certification, the amount of credit allocated
to a project, or whether or not to certify a
project) to any official of the Service.
.05DOE Debriefings. Although a tax-
payer does not have a right to a confer-
ence relating to any matters under this no-
tice, DOE will offer debriefings to all ap-
plicants that submitted an application for
DOE certification. This debriefing will be
held by DOE after the Service has accepted
the applications for § 48A certification (as
determined under this notice). The sole
purpose of the debriefing is to enable ap-
plicants to develop better proposals in fu-
ture allocation rounds, if any, by providing
DOE’s review of the strengths and weak-
nesses of their applications for DOE certi-
fication. All requests for debriefings must
be submitted to DOE within 30 days of re-
ceipt of the Service’s decision to accept or
reject the application.
SECTION 8. REDUCTION OR
FORFEITURE OF ALLOCATED
CREDITS
Under the provisions of this notice and
the closing agreement set forth in Appen-
dix A to this notice, the § 48A Phase III
credits allocated in the 2012–2013 round
under section 4 of this notice will be re-
duced or forfeited in certain situations. A
taxpayer must notify the Service of the
amount of any required reduction or forfei-
ture required under the closing agreement.
This notification must be sent to the appro-
priateaddresslistedinsection5.04ofthis
notice.
SECTION 9. QUALIFIED PROGRESS
EXPENDITURES
.01 Section 48A(b)(3) provides that
rules similar to the rules of § 46(c)(4)
and (d) (as in effect on the day before the
enactment of the Revenue Reconciliation
Act of 1990) shall apply for purposes of
§ 48A. Former §§ 46(c)(4) and 46(d) pro-
vided the rules for claiming the investment
credit on qualified progress expenditures
(as defined in former § 46(d)(3)) made
by a taxpayer during the taxable year for
the construction of progress expenditure
property (as defined in former § 46(d)(2)).
.02 In the case of self-constructed prop-
erty (as defined in former § 46(d)(5)(A)),
former § 46(d)(3)(A) defined qualified
progress expenditures to mean the amount
that is properly chargeable (during the
taxable year) to capital account with re-
spect to that property. With respect to a
qualifying advancedcoal project that is
self-constructed property, amounts paid or
incurred are chargeable to capital account
at the time and to the extent they are prop-
erly includible in computing basis under
the taxpayer’s method of accounting (for
example, after applying the requirements
of § 461, including the economic perfor-
mance requirement of § 461(h)).
.03 To claim the qualifying advanced
coal project credit on the qualified
progress expenditures paid or incurred
by a taxpayer during the taxable year for
construction of a qualifying advanced coal
project, the taxpayer must make an elec-
tion under the rules set forth in § 1.46–5(o)
of the Income Tax Regulations. A tax-
payer may not make the qualified progress
expenditures election for a qualifying
advanced coal project until the taxpayer
has received an acceptance letter for the
project under this notice.
.04 If a taxpayer makes the qualified
progress expenditures election pursuant to
section 9.03 of this notice, rules similar
to the recapture rules in § 50(a)(2)(A)–(D)
apply. In addition to the cessation events
listed in § 50(a)(2)(A), examples of other
events that will cause the project to cease
being a qualifying advanced coal project
are:
(1) Failure to satisfy any of the certifi-
cation requirements in § 48A(e)(2) within
2 years from the date that the Service ac-
cepted the taxpayer’s application for § 48A
certification for the project under this no-
tice;
(2) Failure to receive a certification for
the project in accordance with section 6.03
of this notice;
(3) Failure to place the project in service
within 5 years from the date of issuance of
the certification undersection 6.03 of this
notice;
(4) A significant change to the plans for
the project as set forth in the applications
for § 48A and DOE certification if, under
section 7.01 of this notice, the Service’s
acceptance of the project is void as a result
of the change; or
(5) Failure of the project, at any time
during the recapture period (as provided in
§ 50(a)), to attain or maintain the separa-
tion and sequestration of CO
2
emissions
required by § 48A(e)(1)(G).
August 13, 20121552012–33 I.R.B.

SECTION 10. DISCLOSURE OF
INFORMATION
.01Announcement. Section 48A(d)(5)
provides that the Secretary shall, upon
making a certification under § 48A(d),
publicly disclose the identity of the appli-
cant and the amount of the credit certified
with respect to such applicant. Accord-
ingly, the Service intends to publish the
results of the allocation process, and dis-
close the following information in the
event a qualifying advanced coal project
credit is allocated to the taxpayer’s project:
(i) the name of the taxpayer and (ii) the
amount of the qualifying advanced coal
project credit allocated to the project.
.02In general. An application for DOE
certification, an application for § 48A cer-
tification, any other documentation sub-
mitted by the taxpayer pursuant to section
6.02 of this notice, and any documentation
generated by the Service or DOE as part of
this process are return information subject
to § 6103. Except for the items of infor-
mation that § 48A(d)(5) requires the Ser-
vice to make available to the public, the
other material remains the applicant’s con-
fidential return information, which is ex-
empt under 5 USC § 552(b)(3) and Code
§ 6103 from disclosure under the Freedom
of Information Act (“FOIA”). Other FOIA
exemptions may also apply. For exam-
ple, FOIA includes exemptions for trade
secrets and commercial or financial infor-
mation (5 USC § 552(b)(4)), as well as per-
sonal information (5 USC § 552(b)(6)).
.03FOIA requests. Anyone interested
in submitting a request for records under
the FOIA with respect to the qualifying ad-
vanced coal project program under § 48A
should direct a request that conforms to
the Service’s FOIA regulations, found
at 26 C.F.R. § 601.702, to the following
address:
IRS FOIA Request
Baltimore Disclosure Office
Room 940
31 Hopkins Plaza
Baltimore, MD 21201
SECTION 11. EFFECT ON OTHER
DOCUMENTS
Notice 2009–24, 2009–16 I.R.B. 817,
is amplified.
SECTION 12. EFFECTIVE DATE
This notice is effective upon publica-
tion in the Internal Revenue Bulletin.
SECTION 13. PAPERWORK
REDUCTION ACT
The collection of information contained
in this notice has been reviewed and ap-
proved by the Office of Management and
Budget in accordance with the Paperwork
Reduction Act (44 U.S.C. § 3507) under
control number 1545–2003.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number.
The collections of information in this
notice are in sections 4, 5, 6, 7, 8, and Ap-
pendix B of this notice. This information
is required to obtain an allocation of qual-
ifying advanced coalproject credits. This
information will be used by the Service to
verify that the taxpayer is eligible for the
qualifying advancedcoal project credits.
The collection of information is required
to obtain a benefit. The likely respondents
are business or other for-profit institutions.
The estimated total annual reporting
burden is 550 hours.
The estimated annual burden per re-
spondent varies from 70 to 150 hours, de-
pending on individual circumstances, with
an estimated average of 110 hours. The es-
timated number of respondents is 5.
The estimated annual frequency of re-
sponses is on occasion.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally, tax returns and tax return
information are confidential, as required
by 26 U.S.C. § 6103.
SECTION 14. DRAFTING
INFORMATION
The principal author of this notice
is Jennifer Bernardini of the Office of
Associate Chief Counsel (Passthroughs
& Special Industries). For further in-
formation regarding this notice, contact
Ms. Bernardini at (202) 622–3110 (not a
toll-free call).
2012–33 I.R.B.156August 13, 2012

APPENDIX A
CLOSING AGREEMENT
Under § 7121 of the Internal Revenue Code, [insert taxpayer’s name, address, and identifying number] (“Taxpayer”) and the
Commissioner of Internal Revenue (“Commissioner”) make the following closing agreement:
WHEREAS:
1. On or before February 15, 2013, Taxpayer submitted to the Internal Revenue Service (“Service”), an application for certifica-
tion under the § 48A Phase III program 2012–2013 allocation round(2012–2013 round) described in Notice 2012–51 (“Application
for § 48A Certification”).
2. Taxpayer’s Application for § 48A Certification in the 2012–2013 round is for the project described below (the “Project”):
(a) The Project will use an advanced coal-based generation technology (as defined in § 48A(c)(2) and (f)).
(b) The Project will be located at [insert address or other identifying designation].
(c) The Project site in subsection (b) above may be changed only if the change is consistent with the objectives of the qualifying
advanced coal project program, is requested by the taxpayer that received the credit allocation,and involves moving the Project
site to improve the potential to capture and sequester CO
2
emissions, reduce costs of transporting feedstock, and serve a broader
customer base. The Service will not agree to a project site change if the dollar amount of tax credits allocated to the taxpayer under
§ 48A would increase as a result of the site change or if the Projectwould not have been originally certified had such modification
been included in the taxpayer’s application.
(d) The Project is [insert either: “a new electric generation unit (as defined in § 48A(c)(6))”; “a retrofit of an existing electric
generation unit (as defined in § 48A(c)(6))”; or “a repower of anexisting electric generation unit (as defined in § 48A(c)(6)).”]
(e) The Project will have a total nameplate generating capacity (as defined in section 3.02 of Notice 2012–51) of at least [insert
number] megawatts.
(f) At all times at least 75 percent of the cumulative total fuel input (as defined in section 3.03(1) of Notice 2012–51) used during
normal plant operations (as defined in section 3.03(2) of Notice 2012–51) for the Project will be coal(as defined in section 3.01 of
Notice 2012–51).
3. On [insert date of acceptance letter issued under Notice 2012–51], the Service accepted Taxpayer’s Application for § 48A
Certification for the Project and allocated qualifying advanced coal project credit under § 48A in the amount of $[insert number]
to the Project.
4. Taxpayer understands that if Taxpayer fails to satisfy any ofthe certification requirements in § 48A(e)(2) within the time
specified in § 48A(d)(2)(D) (2 years from [insert the date in WHEREAS clause #3]), or if the Service does not issue a certification
for the Project under Notice 2012–51, the § 48A Phase III credit in the amount of $[insert the number in WHEREAS clause #3]
allocated to the Project in the 2012–2013 round is fully forfeited.
5. Taxpayer understands that if the Project fails to attain or maintain the separation and sequestration of CO
2
emissions required
by § 48A(e)(1)(G), the § 48A Phase III credit in the amount of $[insert the number in WHEREAS clause #3] allocated to the Project
in the 2012–2013 round will be recaptured pursuant to § 50.
6. Taxpayer understands that if the Project is not placed in service by Taxpayer within 5 years of the date of issuance of the
certification as determined under section 6.03 of Notice 2012–51, the § 48A Phase III credit in the amount of $[insert the number
in WHEREAS clause #3] allocated to the Project in the 2012–2013 round is fully forfeited. Taxpayer must provide evidence to the
Service that the Project has been timely placed in service.
7. Taxpayer understands that if the plans for the Project change in any significant respect from the plans set forth in the applica-
tion for DOE certification (as defined in section 5.02 of Notice 2012–51) and the Application for § 48A Certification (as defined in
section 5.03 of Notice 2012–51) and, under section 7.01 of Notice 2012–51, the acceptance of Taxpayer’s Application for § 48A
Certification on [insert the date in WHEREAS clause #3] is void, the § 48A Phase III credit in the amount of $[insert the number
in WHEREAS clause #3] allocated to the Project in the 2012–2013 round is fully forfeited.
8. Taxpayer understands that if the Project fails to satisfy any of the requirements in § 48A(e)(1)(A), (C), (D), (E), and (F) for
a qualifying advanced coal project or, during normal plant operations (as defined in section 3.03(2) of Notice 2012–51), fails to
satisfy the requirement in § 48A(e)(1)(B) for a qualifying advanced coal project—
(a) at the time the Project is placed in service, § 48A Phase III credit in the amount of $[insert the number in WHEREAS clause
#3] allocated to the Project in the 2012–2013 round is fully forfeited; and
August 13, 20121572012–33 I.R.B.

(b) after the Project is placed in service (and after satisfying all such requirements at the time the Project is placed in service),
the Project ceases to be investment credit property and the recapture rules of § 50(a) apply.
9. Taxpayer understands that if at any time more than 25 percent of the cumulative total fuel input (as defined in section 3.03(1)
of Notice 2012–51) used during normal plant operations (as defined in section 3.03(2) of Notice 2012–51) is not coal (as defined
in section 3.01 of Notice 2012–51), the Project ceases to be investment credit property and the recapture rules of § 50(a) apply.
10. Taxpayer cannot claim the qualifying gasification projectcredit under § 48B for any qualified investment for which the
qualifying advanced coal projectcredit is allowed under §48A.
11. Taxpayer understands that if Taxpayer elects to claim the qualifying advanced coal project credit on the qualified progress
expenditures paid or incurred by Taxpayer during the taxable year(s) during which the Project is under construction and the Project
ceases to be a qualifying advanced coal project(whether before, at the time, or after the Project is placed in service), rules similar
to the recapture rules in § 50(a)(2)(A) through (D) apply.
12. This agreement applies only to Taxpayer. Taxpayer must notify the Service within 90 days of the acquisition of the Project
by any other person (a successor in interest). A successor in interest that plans to claim the § 48A credit allocated to the Project must
request permission to execute a new closing agreement with the Service. If the request is granted,the new closing agreement must
be executed no later than the due date (including extensions) of thesuccessor in interest’s Federal income tax return for the taxable
year in which the transfer occurs. If the interest is acquired at or before the time the Project is placed in service and the successor
in interest fails to execute a new closing agreement, the § 48A Phase III credit in the amount of $[insert the number in WHEREAS
clause #3] allocated to the Project in the 2012–2013 round is fully forfeited. If the interest is acquired after the time the Project is
placed in service and the successor in interest fails to execute a new closing agreement, the Project ceases to be investment credit
property and the recapture rules of § 50(a) apply.
NOW IT IS HEREBY DETERMINED AND AGREED FOR FEDERAL INCOME TAX PURPOSES THAT:
1. The total amount of the § 48A Phase III credit that Taxpayer will claim for the Project under this agreement on account of
the acceptance of Taxpayer’s Application for § 48A Certification in the 2012–2013 round cannotexceed $[insert the number in
WHEREAS clause #3].
2. This Agreement does not express whether the Taxpayer has met the certification requirements under § 48A(e)(2) or other
future requirements to receive tax credits under § 48A.
3. This agreement is limited and applies only to Taxpayer. A successor in interest that plans to claim the § 48A credit allocated
to the Project must request permission to execute a new closing agreement with the Service.
THIS AGREEMENT IS FINAL AND CONCLUSIVE EXCEPT:
1. The matter it relates to may be reopened in the event of fraud, malfeasance, or misrepresentation of a material fact;
2. It is subject to the Internal Revenue Code sections that expressly provide that effect be given to their provisions (including
anystatedexceptionfor§7122)notwithstanding any law or rule of law; and
3. If it relates to a tax period ending after the date of this Closing Agreement, it is subject to any law enacted after such date,
whichappliestothetaxperiod.
By signing, the parties certify that they have readand agreed to the terms of this Closing Agreement.
Taxpayer: [insert name and identifying number]
By: __________________________________ Date Signed: ____________
[insert name]
Title:[insert title]
[insert taxpayer’s name]
Commissioner of Internal Revenue
By: _________________________________ Date Signed: ____________
[insert name]
Title:[insert title]
2012–33 I.R.B.158August 13, 2012

APPENDIX B
APPLICATION FOR DOE CERTIFICATION
REQUEST FOR SUPPLEMENTAL APPLICATION INFORMATION FOR DOE
The Internal Revenue Service (“Service”) and the Department ofEnergy (“DOE”) seek to certify applications that demonstrate
a high likelihood of being successfully implemented by the applicants. To qualify, projects must be technically and economically
feasible and use the appropriate clean coal technology.
This request for submission of supplemental application information:
•Describes the information to be provided by the applicant seeking a certification of feasibility from DOE, and
•Lists the evaluation criteria and Program Policy Factors to be used by DOE in the evaluation of applications.
If after review by DOE a project is determined to be feasible, DOE will provide a DOE certification of feasibility to the Service.
The Service will then accept or reject the taxpayer’s application for certification of tax credit.
In conducting this evaluation DOE may utilize assistance and advice from qualified personnel from other Federal agencies and/or
non-conflicted contractors. DOE will obtain assurances in advance from all evaluators that application information shall be kept
confidential and used only for evaluation purposes. DOE reserves the right to request clarificationsand/or supplemental information
from some or all applicants through written submissions and/or oral presentations.
Notice is given that DOE may determine whether or not to provide acertification to the Service at any time after the application
has been received, without further exchanges or discussions. Therefore, all applicantsare advised to submit their most complete
and responsive application.
Applications will not be returned.
A. General
This request,
together with the information in relevant sections ofNotice 2012–51 includes all the information needed to com-
plete an appli
cation for DOE certification. All applications shall be prepared in accordance with this request in order to provide a
standard basi
s for evaluation and to ensure that each application will be uniform as to format and sequence.
Each applicat
ion should clearly demonstrate the applicant’s capability, knowledge, and experience regarding the requirements
described her
ein.
Applicants should fully address the requirements of Notice 2012–51 and this request andnotrely on the presumed background
knowledge of reviewers. DOE may reject an application that does notfollow the instructions regarding the organization and content
of the application when the nature of the deviation and/oromission precludes meaningful review of the application.
B. Unnecessarily Elaborate Applications
Unnecessarily elaborate brochures or other presentations beyond those sufficient to present a complete andeffective application
are not desired. Elaborate art work, graphics andpictures are neither required nor encouraged.
C. Applicati
on Submission for DOE Certification
The applicat
ion submission to DOE must include the information and documentation required by relevant sections of Notice
2012–51.
An application to DOE will not be considered in the 2012–2013 allocation round unless it is postmarked by October 15, 2012.
One electronic version on a USB flash drive ora CD of the application must be submitted to:
Cheri Hall
National Energy Technology Laboratory
3610 Collins Ferry Road
Morgantown, WV 26507
Note that under section 5.03(4) of Notice 2012–51, one electronic version of the application for DOE certification must be sent
to the Service as part of the application for §48A certification. The application for §48A certification will not be considered in the
2012–2013 allocation round under this notice unless it is submitted to the Service by February 15, 2013.
THE INFORMA
TION REQUIRED BY THIS REQUEST MUST BE SUBMITTED USING THE FORMAT AND THE
HEADINGS O
F THE “PROJECT INFORMATION MEMORANDUM” AS DESCRIBED BELOW.
Toaidineva
luation, applications shall be clearly and concisely written and logically assembled. All pages of each part shall be
appropria
tely numbered and identified with the name of the applicant and the date.
August 13, 20121592012–33 I.R.B.

The application, including the Project Information Memorandum, MUST be formatted in one of the following software appli-
cations:
•Microsoft Word
tm
2007 or later edition
•Microsoft Excel
tm
2007 or later edition
•Adobe Acrobat
tm
PDF 7.0 or later edition
Financial model
s should be submitted using the Excel
tm
spreadsheet and must include calculation formulas and assumptions.
The applicant is
responsible for the integrity and structure of the electronic files. DOE will not be responsible for reformatting,
restructuring o
r converting any files submitted in response to this request.
The Project Information Memorandum,excluding Appendices, shall not exceed seventy-five (75) pages. Pages in excess of the
page limitation will not be considered for evaluation. All text shall be typed, single spaced, using 12 point font, 1 inch margins,
and unreduced 8-1/2-inch by 11-inch pages. Illustrations and charts shall be legible with all text in legible font. Pages shall be
sequentially numbered. Except as otherwise noted herein the page guidelines previously set forth constitute a limitation on the total
amount of material that may be submitted for evaluation. No material may be incorporated in any application by reference as a
means to circumvent the page limitation.
D. Project Information Memorandum
1. Summary and
Introduction
a. Description
of the Project
b. Financing an
d Ownership Structure
c. Description
of the main parties to the project, including background, ownership and related experience
d. Current Proj
ect Status and Schedule to Beginning of Construction
2. Technology and Technical Information
Provide a description of the proposed technology, including sufficient supporting information (such as vendor guarantees, process
flow diagrams, equipment descriptions, information on each major process unit and the total plant, compositions of major streams,
and the technical plan for achieving the goals proposed for theproject) as would be needed to allow DOE to confirm that the tech-
nical requirements of § 48A are met.Specifically the applicant should:
•Provide evidence sufficient to demonstrate that the proposed technology meets the definition of “Advanced Coal-Based Gener-
ation Technology,” either as integrated gasification combined cycle (“IGCC”) technology, or other advanced coal-based electric
generation technology meeting the heat rate requirement of 8530 Btu/kWh.
•For advanced coal-basedelectric generation:
•The applicant must provide evidence sufficient to justify the actual heat rate and heat rate corrected to conditions specified
in § 48A(f)(2).
•For projects including existing units, theapplicant must provide evidence sufficient to justify that the proposed technology
meets heat rate requirementsspecified in § 48A(f)(3).
•Provide evidence sufficient to justify that the proposed project is designed to meet the following performance requirements:
•SO
2
(subbituminous coal is 80 percent or more of fuel input)........99 percent removal or emissions not more than 0.04
lbs/MMBTU
•SO
2
(subbituminous coal is not more than 80 percent of fuel input)..........99 percent removal
•SO
2
(for all projects other than subbituminouscoal projects)..........99 percent removal
•NOx emissions...............0.07 lbs / MMBTU
•PM emissions.................0.015 lbs / MMBTU
•Hg percent removal..........90 percent
•Provide evidence sufficient to demonstrate that the project meets the requirements for qualifying advanced coal projects as
specified under § 48A(e)(1) including:
•The project will power a new electric generation unit or retrofit/repower an existing electric generation unit. At least 50%
of the useful output of the project is electrical power.
•The fuel for the project is at least 75% coal (as defined in §48A(c)(4) and section 3.01 of Notice 2012–51), on an energy
input basis.
2012–33 I.R.B.160August 13, 2012

•The project is located at one site and has a total nameplate electric power generating capacity (as defined in section 3.02 of
Notice 2012–51) of at least 400 MW.
•The project includes equipment that separates and sequesters at least 70 percent of such project’s total carbon dioxide
(“CO
2
”) emissions. The CO
2
separation, capture, sequestration, and emission values shall be reported on metric tons per
hour and metric tons per year basis under normal plant operating conditions. The CO
2
separation and sequestration percent-
ages shall be calculated based on the total CO
2
that would otherwise be released intothe atmosphere as industrial emission
of greenhouse gas.
3. Applicant’s Capability to Accomplish the Technical Objectives
Provide a narrative supporting the Applicant’s capability to accomplish the technical objectivesof the proposed project, including
supporting documentation demonstrating that the applicant hasassembled a team that is formally committed to participate in the
proposed project.
Provide information to support that the applicant has assembled a team with the skills and resources needed to implement the
project as proposed. Provide signed agreements or letters from team members demonstrating that the proposed team members are
fully committed to the project.
Provide information, including examples of prior similar projects completed by applicant, engineering-procurement-construction
(“EPC”) contractor, and suppliers of majorsubsystems or equipment, which support thecapabilities of the applicant and its team
members to design, construct, permit, andoperate the facility. The applicant should demonstratethat the team members have a
corporate history of successful completion of similar projects.
Provide information to support that key personnel of the applicant and its team members have knowledge, experience, and ade-
quate degree of involvement to successfully implement the project.
Include the project status and relevant information from ongoing engineering activities. Also include in an appendix any en-
gineering report or reports usedby the applicant to develop the project and to estimate costs andoperating performance. Include
copies of any signed agreements to support project status claims regarding preliminary design studies, front-end engineering design
(“FEED”), and EPC-type agreements.
4. Priority for Qualifying Advanced Coal Projects
The applicant must submit information sufficient for categorization andprioritization of projects for certification, including
documentation pertaining to the following:
•High priori
ty project factors:
•Increased by
-product utilization, if applicable.
•Research par
tnership with an eligible educational institution as defined in §48A(e)(3)(B)(iii), if applicable.
•Highest prio
rity factor: Separation and sequestration percentage of total CO
2
emissions.
5. Site Control and Ownership
Provide evidence that demonstrates the overall feasibility of implementing the project at the proposed site.
Provide evidence that the applicant owns or controls a site in the United States of sufficient size to allow the proposed project to
be constructed and operated on a long-term basis. Documentation such as a deed demonstrating the applicant owns the project site,
a signed option to purchase the site from the site owner, or a letter of intent signed by the site owner and stating the site owner’s
intent to sell the site to the applicant should be provided.
Describe the current infrastructure at the site available to meet the needs of the project.
Provide documentation supporting applicant’s conclusion that the proposed site can fully meet all environmental, coal supply,
water supply, transmission interconnect, and public policy requirements. Such documentation may include signed agreements,
letters of intent, or term sheets relating to coal supply, water supply, and product (e.g.CO
2
) transportation etc., and regulatory
approvals supporting the key claims.
Provide detailed plans, schedules and status updates, particularly for sites with pre-existing conditions that could impact the
proposed project. Pre-existing conditions may include, but are notlimited to, sites with mandated environmental remediation ef-
forts; brown-field sites that will require building demolition; or sites requiring substantial rerouting of existing roads, railroads,
transmission lines or pipelines prior to the start of the project.
August 13, 20121612012–33 I.R.B.

Applicants must select one “proposed site.” However, projects with key physical or logistical elements that require close integra-
tion with another system for the project to succeed should provide information on all integrated systems regardless of where they
are located. Example 1: a power plant designed to operate exclusively on coal from a to-be-opened mine should provide supporting
documentation for the new mine. Example 2: an oxygen-blown IGCC plant planning to purchase oxygen from a third party who
will construct a plant exclusively for this project should provide documentation for the oxygen supplier. Example 3: an IGCC plant
planning to sell CO
2
for enhanced oil recovery (“EOR”) should provide an agreement for such a transaction indicating the annual
CO
2
purchase quantity, expectedproject lifetime sales, CO
2
capacity of the site for EOR, and EOR site ownership.
6. Utilization of Project Output
Provide evidence that demonstrates that a majority of the project output is reasonably expected to be acquired or utilized.
Provide a projection of the anticipated costs of electricity and other marketable by-products produced by the plant.
Provide documentation establishing that a majority of the output of the plant is reasonably expected to be acquired or utilized.
Such documentation should be signed by authorizing officials ofboth the buyer and seller, and may include: Sales Agreements,
Letters of Intent, Memoranda of Understanding, Option Agreements, and Power Purchase Agreements.
Describe any energy sales arrangements that exist or that may be contemplated (e.g.,a Power Purchase Agreement or Energy
Sales Agreement) and summarizetheir key terms and conditions.
Include as an appendix any independent Energy Price Market Study that has been done in connection with this project, or if no
independent market study has been completed, provide a copy of the applicant-prepared market study.
Identify and describe any firm arrangements to sell non-power output, such as CO
2
, and provide any evidence of such arrange-
ments. If the project produces a product in addition to power, include as an appendix any related market study of price and volume
of sales expected for that product.
7. Project Economics
Describe the project economics and provide satisfactory evidence of economic feasibility as demonstrated through the financial
forecast and the underlying project assumptions. The project economic and financial assumptions should be clearly stated and
explained.
Show calculation of the amount of tax credit applied for based on allowable cost.
8. Project Development and Financial Plan
Provide the total project budget and major plant costs (e.g.,development, operating, capital, construction, and financing costs).
Provide the estimated annual budget for and source of project development costs from the time of the application until the beginning
of construction, including legal, engineering,financial, environmental, overhead, and other development costs. Describe the overall
approach to project development and financing sufficient to demonstrate project viability. Provide a complete explanation of the
source and amount of project equity. Provide a complete explanation of the source and amount of project debt. Provide the audited
financial statements for the most recently ended three fiscal years and quarterly interim financial statements for the current fiscal
year (a) for the applicant, (b) for any of the project parties providing funding, and (c) for any third party funding source. If the
applicant or another party does not have audited financial statements, the applicant or theparty should provide equivalent financial
statements prepared by the applicant or the party, in accordancewith Generally Accepted Accounting Principles, and certified as
to accuracy and completeness by the Chief FinancialOfficer of the party providing the statements.
For internally financed projects, provide evidence that the applicant has sufficient assets to fund the project with its own re-
sources. Identify any internal approvals required to commit such assets. Include in an appendix copies of any board resolution or
other approval authorizingthe applicant to commit fundsand proceed with the project.
For projects financed through debt instruments either unsecured or secured by assets other than the project, provide evidence
that the applicant has sufficient creditworthiness to obtain such financing along with a discussion of the status of such instruments.
Identify any internal approvals required to commit the applicant to pursue such financing. Include in an appendix copies of any
board resolution or other approval authorizingtheapplicanttocommittosuchfinancing.
For projects financed through investor equity contributions, describe the source and status of each contribution. Discuss each
investor’s financial capability to meet its commitments. Includein an appendix, copies of any executed investment agreements.
If financing through a public offering or private placement of either debtor equity is planned for the project, provide the expected
debt rating for the issue and an explanation of applicant’s justification for the rating. Describe the status of any discussions with
prospective investment bankers or other financial advisors.
Include as an appendix copies of any existing funding commitments or expressions of interest from funding sources for the
project.
2012–33 I.R.B.162August 13, 2012

For projects employing nonrecourse or limited recourse debt financing, provide a complete discussion of the approach to, and
status of, such financing. In an appendix: (1) provide an Excel based financial model of the project, with formulas, so that review of
the model calculations and assumptions may be facilitated; and (2) provide pro-forma project financial, economic, capital cost, and
operating assumptions, including detail of all project capital costs, development costs, interest during construction, transmission
interconnection costs, other operating expenses, and all other costs and expenses.
9. Project Contract Structure
Describe the current status of each of the agreements set forth below. Include as an appendix copies of the contracts or summaries
of the key provisions of each ofthe following agreements:
•Power Purchase Agreement (if not fully explained in section 6 above)
•Coal Supply: describe the source and price of coal supply for the project. Include as an appendix any studies of coal supply
price and amount that have been prepared. Include a summary of the coal supply contract and a signed copy of the contract.
•Coal Transportation: explain the arrangements for transporting coal, including costs.
•Operations & Maintenance Agreement: include a summary of the terms and conditions of the contract and a copy of the contract.
•Shareholders Agreement: summarize key terms and include the agreement as an appendix.
•Engineering, Procurement and Construction Agreement: describe the key terms of the existing or expected EPC contract ar-
rangement, including firm price, liquidated damages, hold-backs, performance guarantees, etc.
•Water Supply Agreement: confirm the amount, source, and cost of water supply.
•Transmission Interconnection Agreement:explain the requirements to connect to the system and the current status of negotia-
tions in this respect.
•If CO
2
is to be sold to a third party for sequestration, provide a Sales Agreement and provide specifics, such as CO
2
sales (metric
tons per year), expected project lifetime sales (metric tons), potential CO
2
capacity of the site for sequestration (metric tons),
technology and site suitability for sequestration, and sequestration site ownership and operation.
10. Permits Including Environmental Authorizations
Provide a complete list of all Federal, State, and local permits, including environmental authorizations or reviews, necessary to
commence construction of the project.
Explain what actions have been taken to date to satisfy the required authorizations and reviews, and the status of each.
Provide a description of the applicant’s plan to obtain and complete all necessary permits, and environmental authorizations and
reviews.
11. Steam Turbi
ne Purchase
If applicant pl
ans to purchase a steam turbine or turbines for the project, indicate the prospective vendors for the turbine and
explain the cu
rrent status of purchase negotiations, and provide a timeline for negotiation and purchase with expected purchase date.
12. Project Schedule
Provide an overall project schedule which includes technical, business, financial, permitting and other factors to substantiate that
the project will meet the 2-year project certification and 5-year placed-in-service requirement.
The project schedule should be comprehensive and provide sufficient detail to demonstrate howapplicant will meet the certifi-
cation and placed-in-service requirements. The schedule should demonstrate that the applicant understands the required tasks, and
has allowed realistic times for accomplishing the technical and financial tasks. The schedule should includethe milestone accom-
plishments needed to obtain the financing for the project.
Applicants should document their progress toward meeting the 2-year completion of permitting deadline. Existing permits and
permit applications must be specific to the project proposed. If existing permits are not specific forthe proposed coal-based project
(e.g.the permits are for oil-fired or natural-gas-based units), specific plans, procedures and schedulesfor reapplying, modifying
and/or renegotiating permits should be provided. Any local, State or Federal permitting schedules that may impact the overall
project schedule should be included.
Applicant should document their progress toward obtaining engineering design information (i.e., FEED) to initiate permitting
activities and to finalize the turbine generator purchase specification within the 2-year window. Most often, this requires final site,
technology, and process selection. Signed FEED and/or EPC-type agreements, if available, should be provided.
13. Appendices
a. Copy of internal or external engineering reports.
b. Copy of site plan, together with evidencethat applicant owns or controls a site. Examples of evidence would include a deed,
or an executed contract to purchase or lease the site.
August 13, 20121632012–33 I.R.B.

c. Information supporting applicant’s conclusion that the site is fully acceptable as the project site with respect to environment,
coal supply, water supply, transmission interconnect, and public policy reasons.
d. Power Purchase or Energy Sales Agreement.
e. Energy Market Study.
f. Market Study for non-power output.
g. Financial Model of project.
h. Financial statements for the applicant and other project funding sources for the most recently ended three fiscal years, and the
unaudited quarterly interim financial statements for the current fiscal year.
i. Expressions of interest or commitment letters from funding sources.
j. For each project contract, if no contractcurrently exists, provide a summary of the expected terms and conditions.
k. List of all Federal, State, and local permits, including environmental authorizations or reviews, necessary to commence con-
struction.
E. Evaluation Criteria
Advanced coal projects will be evaluated on whether they meet all the requirements of § 48A.
Technical: will be evaluated on whether theapplicant has demonstrated the capability to accomplish the technical objectives.
Site: will be evaluated on the basis that the site requirement for ownership or control has been met, and that the site is suitable
for the proposed project.
Economic: will be evaluated on whether the project has demonstrated economic feasibility, taking into consideration the sub-
mitted financial and project development andstructural information and financial plan.
Schedule: will be evaluated on the applicant’s ability to meet the 2-year project certification andthe 5-year placed-in-service
requirement.
F. Program Policy Factors To Be Used by DOE in the Evaluation of Applications
Section 48A identifies minimum requirements for consideration for the qualifying advanced coal project credit, including the
project’s technical feasibility, cost, and applicant’s ability. In theevent that there are more qualified(certifiable) applications than
there are available amount of tax credit, DOE will apply additional factors to rank eligible Advanced Coal Projects based on their
ability to advance coal technology beyond its current state.
If there are more certified applications than available amount of § 48A Phase III credits in the 2012–2013 allocation round,
DOE will rank the certified projects based onevaluation of the following Program Policy Factors. In rankingcertified projects,
highest priority will be given to the Primary Ranking Factor. Secondary and Tertiary Ranking Factors will be taken into account to
rank projects that are not clearly differentiated on the basis of thePrimary Ranking Factor, with higher priority given to Secondary
Ranking Factors than to Tertiary Ranking Factors.
Primary Ranking Factor:
•Capture and se
questration of more than 70 percent CO
2
emissions. Only projects that capture and sequester 70 percent or more
of the plant’s
CO
2
emissions will be considered for DOE certification. Among the certified projects,highest rankings will be
given to proje
cts with the greatest separation and sequestration percentages of total CO
2
emissions.
Secondary Ran
king Factors:
•Increased by-product utilization.
•Research partnership with an eligible educational institution as defined in §48A(e)(3)(B)(iii).
Tertiary Ranking Factors:
•Presentation of other environmental, economic, or performance benefits
•Higher plant efficiency.
•Geographic distribution of potential markets.
•The ratio of total nameplate generating capacity (as definedin section 3.02 of Notice 2012–51) to requested tax credit.
•Diversity of technology approaches and methods.
G. Supplementa
l Technical and Financial Guidance for Project Information Memorandum
2012–33 I.R.B.164August 13, 2012

Technology and Technical Information
It is important that the applicant select a specific gasification system for the project. Without that decision, it is difficult to
provide the necessary specific design information needed for DOE toevaluate the project feasibility with respect to performance,
emissions, outputs of major streams as well as capital and operating costs.
The Applicant’s capability to meet the legislated heat rate and/orenvironmental targets should be supported with design infor-
mation, and/or vendor guarantees that are project, site and coal specific.
Project Economics
Applicants should demonstrate the project’seconomic feasibility and financial viability by providing a clear statement and ex-
planation of the economic and financial assumptions made by the applicant, and a financial forecast for the project. The financial
forecast should flow logically from the applicant’s assumptions and be consistent with them. Applicants should include assump-
tions regarding financial and economic issues that may not be included in the project costs but have a direct impact on the project.
The examples given in the “Site Control and Ownership” section are relevant here and their impact on the project economics should
be discussed here.
Project Development and Financial Plan
The information provided by the applicant in this section should demonstrate that the applicant’s financial plan for developing
the project is feasible and that the applicant will have access to necessary financing. The applicant should explain the source and
timing for obtaining all financing, including the project development costs. It is important that the applicant explain and provide
evidence that it has the capacity to fund the pre-construction project development costs, together with a budget for and description
of those costs. Note that financial information is required for the applicant and for any other funding source.
Project Contract Structure
This section requires that the applicant demonstrate an understanding of the commercial contracting process and show progress in
establishing the framework of contracts and agreements that a project typically requires. Applicants should show that their intended
contract structure is reasonable and that their assumptions relative to price, terms, and conditions are consistent with current market
conditions. Evidence of final agreements, agreements in principle, or summaries of terms and conditions between the applicant and
contract counterparties should be provided, if available.
Use this Revenue Procedure to prepare Tax Year2012and prior year information returns for submission to Internal Revenue Service
(IRS) using electronic filing.
Caution to filers:
Please read
this publication carefully. Persons orbusinesses required to file information returns electronically may be subject to
penalties f
or failure to file or include correct information if the instructions in this Revenue Procedure are not followed.
Important n
otes:
The IRS internet connections for filing information returns electronically is h
ttp://fire.irs.govand http://fire.test.irs.gov.The
Filing Information Returns Electronically(FIRE) system and the test system will be down from 6 p.m. ET Dec. 14, 2012, through
Jan. 02, 2013 for yearly updates. In addition, the FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for
programming updates. The FIRE system will not be available for submissions during these times.
Form 4419,Application for FilingInformation Returns Electronically (FIRE), is subject to review before the approval to transmit
electronically is granted. IRS may require additional documentation. If a determination is made concerning the validity of the
documents transmitted electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the
release of the files.
The FIRE system does not provide fill-in forms for filing information returns.
August 13, 20121652012–33 I.R.B.

Rev. Proc. 2012–30
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE................................................................................................. 168
SEC. 2. WHAT’S NEW FOR TAX YEAR 2012......................................................................... 169
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB).................. 170
SEC. 4. FILING REQUIREMENTS.................................................................................. 171
SEC. 5. VENDOR LIST............................................................................................. 172
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY
(FIRE)
................................................................................................ 173
SEC. 7. RETENTION REQUIREMENTS AND DUE DATES............................................................. 174
SEC. 8. CORRECTED RETURNS.................................................................................... 174
SEC. 9. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS........................................... 178
SEC. 10. COMBINED FEDERAL/STATE FILING PROGRAM........................................................... 178
SEC. 11. PENALTIES ASSOCIATED WITH INFORMATION RETURNS.................................................. 180
SEC. 12. STATE ABBREVIATIONS.................................................................................. 180
Part B. Electronic Filing Specifications
SEC. 1. GENERAL................................................................................................ 182
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 182
SEC. 3. TEST FILES............................................................................................... 182
SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 183
SEC. 5. PIN REQUIREMENTS...................................................................................... 183
SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 183
SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 184
SEC. 8. COMMON PROBLEMS AND QUESTIONS.................................................................... 186
Part C. Record Format Specification and Record Layouts
SEC. 1. FILE LAYOUT DIAGRAM................................................................................... 189
SEC. 2. GENERAL................................................................................................. 189
SEC. 3. TRANSMITTER “T” RECORD — GENERAL FIELD DESCRIPTIONS............................................ 189
SEC. 4. TRANSMITTER “T” RECORD — RECORD LAYOUT.......................................................... 192
SEC. 5. PAYER “A” RECORD — GENERAL FIELD DESCRIPTIONS.................................................... 193
SEC. 6. PAYER “A” RECORD — RECORD LAYOUT.................................................................. 204
SEC. 7. PAYEE “B” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD...................................... 205
(1)Payee“B”Record—RecordLayoutPositions544–750forForm1097-BTC...................................... 214
2012–33 I.R.B.166August 13, 2012

(2)Payee“B”Record—RecordLayoutPositions544–750forForm1098........................................... 215
(3)Payee“B”Record—RecordLayoutPositions544–750forForm1098-C......................................... 216
(4)Payee“B”Record—RecordLayoutPositions544–750forForm1098-E......................................... 217
(5)Payee“B”Record—RecordLayoutPositions544–750forForm1098-T......................................... 218
(6)Payee“B”Record—RecordLayoutPositions544–750forForm1099-A......................................... 218
(7)Payee“B”Record—RecordLayoutPositions544–750forForm1099-B......................................... 219
(8)Payee“B”Record—RecordLayoutPositions544–750forForm1099-C......................................... 222
(9)Payee“B”Record—RecordLayoutPositions544–750forForm1099-CAP...................................... 223
(10)Payee“B”Record—RecordLayoutPositions544–750forForm1099-DIV ...................................... 223
(11)Payee“B”Record—RecordLayoutPositions544–750forForm1099-G......................................... 224
(12)Payee“B”Record—RecordLayoutPositions544–750forForm1099-H......................................... 225
(13)Payee“B”Record—RecordLayoutPositions544–750forForm1099-INT....................................... 226
(14)Payee“B”Record—RecordLayoutPositions544–750forForm1099-K......................................... 227
(15)Payee“B”Record—RecordLayoutPositions544–750forForm1099-LTC ...................................... 229
(16)Payee“B”Record—RecordLayoutPositions544–750forForm1099-MISC..................................... 230
(17)Payee“B”Record—RecordLayoutPositions544–750forForm1099-OID ...................................... 231
(18)Payee“B”Record—RecordLayoutPositions544–750forForm1099-PATR..................................... 232
(19)Payee“B”Record—RecordLayoutPositions544–750forForm1099-Q......................................... 233
(20)Payee“B”Record—RecordLayoutPositions544–750forForm1099-R......................................... 234
(21)Payee“B”Record—RecordLayoutPositions544–750forForm1099-S......................................... 238
(22)Payee“B”Record—RecordLayoutPositions544–750forForm1099-SA........................................ 238
(23)Payee“B”Record—RecordLayoutPositions544–750forForm3921........................................... 240
(24)Payee“B”Record—RecordLayoutPositions544–750forForm3922........................................... 241
(25)Payee“B”Record—RecordLayoutPositions544-750forForm5498 ........................................... 242
(26)Payee“B”Record—RecordLayoutPositions544–750forForm5498-ESA...................................... 243
(27)Payee“B”Record—RecordLayoutPositions544-750forForm5498-SA........................................ 243
(28)Payee“B”Record—RecordLayoutPositions544–750forForm8935........................................... 244
(29)Payee“B”Record—RecordLayoutPositions544–750forFormW-2G.......................................... 245
SEC. 8. END OF PAYER “C” RECORD - GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT...................... 246
SEC. 9. STATE TOTALS “K” RECORD - GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT...................... 248
SEC. 10. END OF TRANSMISSION “F” RECORD - GENERAL FIELD DESCRIPTIONS AND RECORD
LAYOUT
............................................................................................. 250
Part D. Extensions of Time and Waivers
SEC. 1. GENERAL — EXTENSIONS................................................................................. 251
SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME ELECTRONICALLY................................... 252
SEC. 3. RECORD LAYOUT — EXTENSION OF TIME................................................................. 253
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................. 255
SEC. 5. FORM 8508, REQUEST FOR WAIVERFROM FILING INFORMATION RETURNS
ELECTRONICALLY
................................................................................... 255
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
Attn: Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
August 13, 20121672012–33 I.R.B.

Sec. 1. Purpose
.01This Revenue Procedure supersedesRev. Proc. 2011–40published as Publication 1220 (Rev. 09/2011),Specifications for
Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935 and W-2G Electronically.
.02The purpose of this Revenue Procedure is to provide the specifications for filing Forms 1097, 1098, 1099, 3921, 3922, 5498,
8935, and W-2G with IRS electronically through the IRS FIRE system. This Revenue Procedure must be used for the preparation of
Tax Year2012information returns and information returns for tax years prior to2012filedbeginning January 1, 2013. Specifications
for filing the following forms are contained in this Revenue Procedure.
(1)Form 1097-BTC,Bond Tax Credit
(2)Form 1098,Mortgage Interest Statement
(3)Form 1098-C,Contributions of Motor Vehicles, Boats, and Airplanes
(4)Form 1098-E,Student Loan Interest Statement
(5)Form 1098-T,Tuition Statement
(6)Form 1099-A,Acquisition or Abandonment of Secured Property
(7)Form 1099-B,Proceeds From Broker and Barter Exchange Transactions
(8)Form 1099-C,Cancellation of Debt
(9)Form 1099-CAP,Changes in Corporate Control and Capital Structure
(10)Form 1099-DIV,Dividends and Distributions
(11)Form 1099-G,Certain Government Payments
(12)Form 1099-H,Health Coverage Tax Credit (HCTC) Advance Payments
(13)Form 1099-INT,Interest Income
(14)Form 1099-K,Payment Card and Third Party Network Transactions
(15)Form 1099-LTC,Long-Term Care and Accelerated Death Benefits
(16)Form 1099-MISC,Miscellaneous Income
(17)Form 1099-OID,Original Issue Discount
(18)Form 1099-PATR,Taxable Distributions Received From Cooperatives
(19)Form 1099-Q,Payments from Qualified Education Programs (Under Sections 529 & 530)
(20)Form 1099-R,Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
(21)Form 1099-S,Proceeds From Real Estate Transactions
(22)Form 1099-SA,Distributions from an HSA, Archer MSA, or Medicare Advantage MSA
(23)Form 3921,Exercise of a Qualified Incentive Stock Option under Section 422(b)
(24)Form 3922,Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c)
(25)Form 5498,IRA Contribution Information
(26)Form 5498-ESA,Coverdell ESA Contribution Information
(27)
Form 5498-SA,HSA, Archer MSA, or Medicare Advantage MSA Information
(28)Form 8935,Airline Payments Report
(29)Form W-2G,Certain Gambling Winnings
.03All data received for processing will be given the same protection as individual income tax returns (Form 1040). IRS will
process the data and determine if the records are formatted and coded according to this Revenue Procedure.
.04Generally, 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 when filing electronically.
.05This Revenue Procedure also provides the requirements and specifications for electronic filing under the Combined Fed-
eral/State Filing Program.
.06The following Revenue Procedures and publications provide moredetailed filing procedures for certain information returns:
(a)2012 General Instructions for Certain Information Returnsand the specific form instructions
(b)Publication 1179,General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Infor-
mation Returns
(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 Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding,
Electronically
(e)Publication 4810,Specifications for Filing Form 8955-SSA, Annual Registration Statement Identifying Separated Partici-
pants With Deferred Vested Benefits, Electronically
.07IRS does not process Forms W-2. Paper or electronic filing of Forms W-2 must be sent to SSA. IRS does, however, process
Form 8508,Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series,
1099 Series, 3921, 3922, 5498 Series, and 8027)and Form 8809,Application for Extension of Time to File Information Returnsfor
Forms W-2 as well as requests for an extension of time to provide the employee copies of Forms W-2.
2012–33 I.R.B.168August 13, 2012

.08Specifications for filing Forms W 2,Wage and Tax Statements, electronically are available from the Social Security Adminis-
tration (SSA). Filers can call 1–800–772–6270 to obtain the telephone number of the SSA Employer Service Liaison Officer for their
area.
Sec. 2.What’s New for Tax Year 2012
.01“Nature of Changes-Current Year” has beenchanged to “What’s New for Tax Year 2012”.
.02For all Forms, Payment Year, Field Positions 2–5, for the Transmitter “T” Record, Payer “A” Record and Payee “B” Record
must be updated with the four-digit reporting year (2011 to 2012), unless reporting prior year data.
.03The Due Date Table 2, Part A, Sec. 7, has been redesigned and updated.
.04Form 4419,Application for Filing Information Returns Electronically (FIRE), must be submitted at least 45 days before the
due date of the return(s) to allow IRS to process and respond to applications.
.05A User Note area has been added between Part A and Part B and Part C and Part D.
.06Form 1097-BTC,Bond Tax Credit, has been changed:
•from 5 Amount Codes to 13 Amount Codes in the Payer “A” Record.
•“Other Allowance Date” in field position 556 of the Payee “B” Record was renamed to “Code” and reduced to a one character
field. Specific Codes have been established for use in this field.
•a 39 character alphanumeric field, “Unique Identifier,” fieldpositions 560–598 in the Payee “B” Record was added.
•“Bond Type” in field positions 599–601 in the Payee “B” Record was added. This allows for the bond to be coded as either a
“Clean Renewable Energy Bond” or “Other”.
•the following previously reported information has been deleted:
•Other Allowance ID Number
•March Allowance ID Number
•June Allowance ID Number
•Sept Allowance ID Number
•Dec Allowance ID Number
.07Form 1098,Mortgage Interest Statement, the Mortgage Insurance Premium, Amount Code 4, in the Payer “A” Record has been
deleted.
.08Form 1098-C,Contributions of Motor Vehicles, Boats, and Airplanes, the Year, Make, and Model in the Payee “B” Record
have been separated into 3 fields.
.09Form 1099-B,Proceeds From Broker and Barter Exchange Transactions, the Amount Codes in the Payer “A” Record have
been renamed and repositioned.
.10Form 1099-B,Proceeds From Broker and Barter Exchange Transactions, a second indicator in the Non-covered Security In-
dicator Field of the Payee “B” Record has been added.
.11Form 1099-B,Proceeds From Broker and Barter Exchange Transactions, “Quantity Sold” was added in field positions 617–629
of the Payee “B” Record.
.12Form 1099-B,Proceeds From Broker and Barter Exchange Transactions, “Stock or other Symbol” was added in field positions
630–642 of the Payee “B” Record.
.13Form 1099-C,Cancellation of Debt, “Amount of debt canceled” has been renamed to “Amount of Debt Discharged” in the
Payer “A” Record.
.14Form 1099-C,Cancellation of Debt, the “Bankruptcy Indicator” has been renamed to “Identifiable Event Code” in the Payee
“B” Record. Specific Codes have been established for use in the field.
.15Form 1099-C,Cancellation of Debt, “Date Cancelled” has been renamed to “Date of Identifiable Event” in the Payee “B”
Record.
.16Form 1099-DIV,Dividends and Distributions, two new amount codes, “F, Exempt Interest Dividends,” and “G, Specified
Private Activity Bond Interest Dividends,” were added in the Payer “A” Record.
.17Form 1099-K has been renamed fromMerchant Card and Third Party Network PaymentstoPayment Card and Third Party
Network Transactions.
.18Form 1099-K,Payment Card and Third Party Network Transactions, a “Type of Payment Indicator” was added in field position
548 of the Payee “B” Record, which allows for the payment to be coded as either a “Merchant Card Payment” or a “Third Party
Network Payment”.
.19Form 1099-K,Payment Card and Third Party Network Transactions, “Number of Transactions” was added in field positions
549–561 of the Payee “B” Record.
.20Form 1099-K,Payment Card and Third Party network Transactions, has been added to the Combined Federal/State Filing
program.
August 13, 20121692012–33 I.R.B.

.21Form 5498,IRA Contribution Information, the “Postponed Contribution Code” in field positions 556–563 of the Payee “B”
record was expanded from 2 field positions to 8 field positions. The Armed Forces no longer designate combat zones. Contributions
will be defined by either a Public Law or an Executive Order.
.22The name control information in field positions 7–10 ofthe Payee “B” Record has been updated for all form types.
Reminders
In this publication, all titles of forms and publications and pertinent changes for Tax Year 2012 are emphasized by the use ofitalics.
Portions of text that require special attention are in boldface text.
Filers are encouraged to read the publication in its entirety.
Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)
.01All information returns filed through the FIRE system are processed at IRS. General inquiries concerning the filing of infor-
mation returns should be sent to the following address:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.02All requests for an extension of time to file information returns with IRS filed on Form 8809 or requests for an extension to
provide recipient copies, and requests for undue hardship waivers filed on Form 8508 should be sent to the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.03The telephone numbers and web addresses for questionsabout specifications for electronic submissions are:
Internal Revenue Service
1–866–455–7438
Outside the U.S. 1–304–263–8700
Telecommunication
Device for the Deaf (TDD)
1–304–579–4827
Fax
Within the U.S. — 1–877–477–0572
Outside the U.S. — 304–579–4105
Electronic Filing – FIRE system
Production URL — h
ttp://fire.irs.gov
Test URL — http:/
/fire.test.irs.gov
To Obtain Forms:
By phone — 1–800–
TAX–FORM (1–800–829–3676)
I
RS.gov— Online Ordering for Information Returns and Employer Returns
http://www.irs.gov/businesses/page/0,,id=23108,00.html
Note:Because paper forms are scanned during processing, filers cannot use Form 1096and Copy A of Forms 1097, 1098, 1099,
3921, 3922, or 5498 printed from the IRS website to file with the IRS.
.04The2012 General Instructions for Certain Information Returnsare included in Publication 1220 for the convenience of filers.
.05Form 4419,Application for Filing Information Returns Electronically (FIRE), 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
1–877–477–0572.
2012–33 I.R.B.170August 13, 2012

.06Electronic Products and Services Support, Information ReturnsBranch (IRB), answers electronic, paper filing, and tax law
questions from the payer community relating to the correct preparation and filing of information returns (Forms 1096, 1097, 1098,
1099, 3921, 3922, 5498, 8027, 8935 and W-2G). IRB also answers questions about the electronic filing of Forms 1042-S, 8027, and
8955-SSA. In addition, IRB answers questions about tax law and paper filing instructions for FormsW-2 and W-3. Inquiries pertain-
ing 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. Assistance is available year-round to payers, transmitters, and employers
nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time (ET), by calling 1–866–455–7438.
Call as soon as questions arise to avoid the busy filing seasons at the end of January, February, and March. 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
individual tax returns.
IRB also offers an email address for transmitters and electronic filers of information returns. The address is m
ccirp@irs.gov.When
sending emails concerning specific file information, include the company name and the electronic filename or transmitter control code.
Do not submit TINs or attachments, because electronic mail is not secure and the information may be compromised.
.07IRB does not answer questions on penalty notices or requests for abatement of the penalty, refer to the Penalties section of the
2012 General Instructions for Certain Information Returns. Penalty notices contain an IRS representative’s name and/or telephone
number for contact purposes or a response may be required in writing sent to the address provided.
.08IRB assistors 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.
.09Form 1096 is used to transmit Copy A of paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS. If filing
paper returns, follow the mailing instructions on Form 1096 and submit the paper returns to the appropriate IRS Service Center.
.10Requests for paper Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, by calling the IRS at 1–800–TAX–FORM
(1–800–829–3676) or ordering online from the IRS website at I
RS.gov.
.11Questions pertaining to electronic filing of Forms W-2 must be 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.
.12A taxpayer or authorized representative may request a copy ofa tax return, and income documents by submitting Form 4506,
Request for Copy of Tax Return, to IRS. This form may be obtained by calling 1–800–TAX–FORM (1–800–829–3676).
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 type of return and separately to each type of corrected return.
Note:Filers are encouraged to file informationreturns electronically even if they do not meet the required 250 information returns.
.02All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification
Number (TIN). For example, if a corporation with several branches or locations uses thesameEIN,thecorporationmustaggregate
the total volume of returns to be filed for that EIN and apply the filing requirements toeach type of return accordingly.
.03The following requirements apply separately to both originals and corrections filed electronically:
August 13, 20121712012–33 I.R.B.

Table 1: Electronic Filing Requirements
1097-BTC
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
3921
3922
5498
5498-ESA
5498-SA
W-2G
*250 or more of anyof these forms requires electronic filing with IRS. These are stand-alone documents
and are not to be aggregated for purposes of determining the 250 threshold. For example, if a payer
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
because 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 maintains a list of vendors who support electronic filing, the list is available in Publication 1582,Information Returns
Vendor List. This publication 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 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.
.03Publication 1582 is updated periodically. The most recent revision is available on the IRS website at I
RS.gov. For an additional
list of software providers, log on to I
RS.govand type “Business e-file Providers” in the Search box.
2012–33 I.R.B.172August 13, 2012

.04If you are a new vendor and would like to be listed in the online Publication 1582 or if you are listed and the information is
incorrect or incomplete, submit a letter to the following address:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430-5201
The request should include:
(a)Company name
(b)Address (include city, state, and ZIP code)
(c)Telephone and FAX number (include area code)
(d)Email address
(e)Contact person
(f)Website
(g)Type(s) of service provided (for example, 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 Filing Information Returns Electronically (FIRE)
.01Transmitters are required to submit Form 4419,Application for Filing Information Returns Electronically (FIRE),torequest
authorization to file information returns with IRS. 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 of form (Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935 and W-2G) will be filed,
the transmitter should not submit a new Form 4419. Form 4419 is subject to review before approval to transmit electronically is
granted. IRS may require additional documentation. If a determination is made concerning the validity of the documents transmitted
electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of the files.
Note:An additional Form 4419 is required for filing eachof the following types of returns: Form 1042-S,Foreign Person’s U.S.
Source Income Subject to Withholding, Form 8027,Employer’s Annual Information Return of Tip Income and Allocated Tips,and
Form 8955-SSA,Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. See the back of
Form 4419 for detailed instructions.
.02Electronically filed returns may not be submitted to IRS until the application has been approved. Please read the instructions
on the back of Form 4419 carefully. Form 4419 is included in Publication 1220 for the filer’s use. This form may be photocopied.
Additional forms may be obtained by calling 1–800–TAX–FORM (1–800–829–3676). The form is also available on the IRS website
at I
RS.gov.
.03Upon approval, a five-character alphanumeric Transmitter Control Code (TCC) will be assigned and included in an approval
letter. The TCC must be coded in the Transmitter “T” Record. IRS uses the TCC to identify payers/transmitters and to track files
through the processing system.
.04IRS 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 for the payer. Other service bureaus will prepare
the file and return the file to the payer for submission to IRS. These service bureaus may require thepayertoobtainaTCC,whichis
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, it must be submitted to IRS at least45 daysbefore the due
date of the return(s) for current year processing. This allows IRS the time necessary toprocess and respond to applications. Form
4419 may be faxed to IRS at 877–477–0572. In the event that computer equipment or software is not compatible with IRS, 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 reapply unless:
(a)The payer has discontinued filing electronically for two consecutive years. The payer’s TCC may have been reassigned by
IRS. Payers who know that the assigned TCC will no longer be used are requested to notify IRS 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 and wishes to prepare the files. The payer must request a TCC by filing
Form 4419.
August 13, 20121732012–33 I.R.B.

.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 filing electronically should be submitted. One TCC should be used for all departments.
.09Copies of Publication 1220 can be obtained by downloading from the IRS website at I
RS.gov.
.10If any of the information on Form 4419 changes, notify IRS in writing by fax or mail to update the IRS database. Include the
TCC in all correspondence.
.11Approval to file does not imply endorsement by IRS 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
.01Payers should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for at least three
years from the reporting due date, except:
(a)Retain for four years all information returns when backup withholding is imposed.
(b)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 four years from thedate 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 apply:
Table 2: Due Dates
Form
IRS Paper FilingIRS Electronic FilingRecipient/Participant Copy
1097February 28March 31On or before the 15
th
day of the 2
nd
calendar
month after the close of the calendar quarter
(on or before May 15; August 15; November 15;
February 15 of the following year)
1098February 28March 31January 31
1099February 28March 31January 31*
3921February 28March 31January 31
3922February 28March 31January 31
5498
May 31May 31Jan. 31/May 31**
5498-SA
May 31May 31May 31
5498-ESA
May 31May 31April 30
8935
Due 90 days from date of payment
W-2GFebruary 28March 31January 31
Note:If 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.
* February 15 — for Forms 1099-B, 1099-S, and 1099-MISC (if amounts are reported in boxes 8 or 14)
** January 31 — for FMV/RMD / May 31 — for contributions
Sec. 8. Corrected Returns
•A correction is an information return submitted by the transmitter to correct an information return that was previously submitted
to and successfully processed by IRS, but contained erroneous information.
Note:While IRS encourages electronic filing of corrections, filersmay file up to 249 paper corrections even though the orig-
inals were filed electronically.
•Do not send the entire original fileagain. Only correct theinformation returns that were erroneous.
•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.
2012–33 I.R.B.174August 13, 2012

•Before creating a correction file, review the correction guidelines chart carefully.
•Information returns omitted from the original file must not be coded as corrections. Submit thesereturns under a separate Payer
“A” Record as original returns.
.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 that waiver.
.02Corrections should be filed as soon as possible. Corrections filed after August 1 may be subject to the maximum penalty of
$100 per return. Corrections filed by August 1 may be subject to a lesser penalty. (For information on penalties, refer to the Penalties
section of the2012 General Instructions for Certain Information Returns) However, if payers discover errors after August 1, they
should file corrections. A timely filed correction is a factor considered in determining whether the intentional disregard penalty should
be assessed or whether a waiver of the penalty for reasonable cause may be granted. All fields must be completed with the correct
information, not just the data fields needing correction. Submit corrections only for the returns filed in error, not the entire file. Furnish
corrected statements to recipients as soon as possible.
Note:Do not resubmit the entire original file as corrections. This mayresult 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, thefiler must consider this infiling corrected returns.
.04The payee’s account number should be included on all correction records. This is especially important when more than one
information return of the same type is reported for a payee. Theaccount number is used by IRS to determine which return is being
corrected. It is vital that each information return reported fora payee has a unique account number. See Part C, Sec. 7, Payer’s
Account Number For Payee.
.05Corrected returns may be included on the sametransmission as original returns; however, separate “A” Records are required.
If filers discover that certain information returns were omitted on the original file, they must not code these documents as corrections.
The file must be coded and submitted as original.
.06If a payer realizes duplicate reporting has occurred, IRS should be contactedimmediately for 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, the IRS underreporter section should be contacted at 1–866–455–7438 for additional requirements.
.08Prior year data, original and corrected, must be filed according to the requirements of this revenue procedure. When submitting
prior year data, use the record format for the current year. 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.” A separate
transmission must be made for each tax year.
.09In general, filers should submit corrections for returns filed within the last three calendar years (four years if backup withholding
under section 3406 of the Code was imposed and also for Form 1099-C,Cancellation of Debt).
.10All paper returns, whether original or corrected, must be filed with the appropriate IRS service center.
.11If a payer discovers an error(s) in reporting the payer (not recipient) name and/or TIN, the payer should write a letter to IRS
(See Part A, Sec. 3 for mailing information) containing the following information:
(a)Name and address of payer
(b)Type of error (include the incorrectpayer name/TIN that was reported)
(c)Tax year
(d)Correct Payer TIN
(e)TCC
(f)Type of return
(g)Number of payees
(h)Filing method, paper or electronic
(i)Was Federal income tax withheld?
August 13, 20121752012–33 I.R.B.

.12The “B” Record provides a 20-character field for a unique Payer’s Account Numberfor payees. The accountnumber is required
if there are multiple accounts for a recipient for whom more than one information return of the same type is being filed. This number
will identify the appropriate incorrect return if more than one return is filed for a particular payee. Do not enter a TIN in this field.
A payer’s account number for the payee may be a checking account number, savings account number, serial number, or any other
number assigned to the payee by the payer that will distinguish the specific account. This number must appear on the initial return
and on the corrected return for IRS 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.
Guidelines for Filing Corrected Returns Electronically
One transaction is required to make the following corrections properly. (See Note 4.)
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.ThelastrecordonthefilemustbetheEndof
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 the
Payee “B” Record
(d)Incorrect payee indicator (See Note 1)
(e)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:To correct a TIN, and/or payee name follow
the instructions under Error Type 2.
File layout for one step 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
2012–33 I.R.B.176August 13, 2012

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 4.) 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 be exactly the same as it was in the
original submission. (See Note 3).
(a)No payee TIN (SSN, EIN, ITIN, QI-EIN)
(b)Incorrect payee TIN
(c)Incorrect payee name
(d)Wrong type of return indicator
Note 3:The Record Sequence Number will be
different since this is a counter number and is unique
to each file. For Form 1099-R corrections, if the
corrected amounts are zeros, certain indicators will
not be used.
C.
The Payee “B” Records must contain exactly the same
information 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 3).
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.
Corrected returns submitted to IRS using “C” coded
“B” Records may be on the same file as those returns
submitted with “G” codes; however, separate “A”
Records are required.
C.
Prepare a separate “C” Record for each type of return
and each payer being reported.
D.ThelastrecordonthefilemustbetheEndof
Transmission “F” Record.
Note 4:See the 2012General Instructions for Certain Information Returnsfor additional informationon regulations affecting
corrections and related penalties.
August 13, 20121772012–33 I.R.B.

File layout for two step 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 5:If a filer is reporting “G” coded, “C” coded, and/or “Non-coded” (original) returns on the 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 no
t send Copy A of the paper forms to IRS for any forms filedelectronically. This may result in duplicate filing and
erroneous not
ices could be generated.
.02Payers are
responsible for providing statements to the payees as outlined in the2012 General Instructions for Certain Informa-
tion Returns.
Refer to those instructions for filing information returns on paper with the IRS and furnishing statements to recipients.
.03Statement
s to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications
and guideline
s in Publication 1179,General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other
Information R
eturns.
Sec. 10. Combined Federal/State Filing Program
•Through the Combined Federal/State Filing(CF/SF) Program, IRS 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.
.01The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers. IRS will
forward this information to participating states free of charge forapproved filers. Separate reporting to those states is not required.
The following information returns may be filed under the Combined Federal/State Filing Program:
Form 1099-DIVDividends and Distributions
Form 1099-GCertain Government Payments
Form 1099-INTInterest Income
Form 1099-KPayment Card and Third Party Network Transactions
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 program must be submitted to IRS between November 1,
2012, and February 15, 2013.
.03If the test file is coded for the Combined Federal/State Filing Program and is acceptable, anapproval letter will be sent.
2012–33 I.R.B.178August 13, 2012

.04A test file is only required for the first year a filer applies to participate in the program; however, it is highly recommended
that a test file be submitted every year. Each record, both in the test and the actual data file, must conform to the current Revenue
Procedure.
.05After one or two business days, the results of the electronic transmission(s) will be sent to the email address that was provided on
the “Verify Your Filing Information” screen. If using email filtering software, configure the software to accept email from f
ire@irs.gov
and irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.test.irs.govto determine what errors are in the file by
clicking on CHECK FILE STATUS. If the test file was unacceptable a new test file can be transmitted no later than February 15,2013.
.06Only code the records for participating states.
.07If a payee has a reporting requirement for more than one state,separate “B” Records must be created for each state. Payers
must prorate the amounts to determine what should be reported to each state. Do not report the total amount to each state.
.08Some participating states require separate notification that the payer is filing in this manner. IRS acts as a forwarding agent
only. It is the payer’s responsibility to contact the appropriate states for further information.
.09All 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 or affect federal and state reporting. Errors which apply only to a state filing
requirement should be sent directly to the state.
.10Participating states and corresponding valid state codes are listed in Table 3 of this section. The appropriate state code must be
entered for those documents that meet the state filing requirements, do not use state abbreviations.
.11Each 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.
.12Upon submission of the files, the transmitter must be 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 3. Participating States and Their Codes *
StateCodeStateCodeStateCode
Alabama01Indiana18Nebraska31
Arizona04Iowa19NewJersey34
Arkansas
05
Kansas20New Mexico
35
California06Louisiana22North Carolina37
Colorado07Maine23North Dakota38
Connecticut08Maryland24Ohio39
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 Programand may not correspond to the
state codes of other agencies or programs.
Sample File Layout for Combined Federal/State Filer
Transmitter
“T”
Record
Payer
“A”
Record coded
with 1 in
position 6
Payee “B”
Record with
statecode24
in positions
747–748
Payee “B”
Record with
statecode06
in positions
747–748
Payee “B”
Record, no
state code
End of Payer
“C” Record
August 13, 20121792012–33 I.R.B.

State Total “K” Record
for “B” records coded 24.
“K” record coded 24 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.
.02F
ailuretoFileCorrectInformationReturnsbytheDueDate(Section6721). 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 amounts are:
•$30per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 7 .02); maximum
penalty $250,000 per year ($75,000 for small businesses).
•$60per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty $500,000
per year ($200,000 for small businesses).
•$100per information return if you file after August 1 or you do not file required information returns; maximum penalty $1.5
million per year ($500,000 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.
.04I
ntentionaldisregardoffilingrequirements. If failure to file a correct information return is due to intentional disregard of the
filing or correct information requirements, the penalty is at least $250 perinformationreturnwithnomaximumpenalty.
.05F
ailuretoFurnishCorrectPayeeStatements(Section6722). For information regarding penalties which may apply to failure to
furnish correct payee statements, see the2012 General Instructions for Certain Information Returns.
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.
2012–33 I.R.B.180August 13, 2012

Table 4: State & U.S. Territory Abbreviations
StateCodeStateCodeStateCode
AlabamaALKentuckyKYOhioOH
AlaskaAKLouisianaLAOklahomaOK
American SamoaASMaineMEOregonOR
ArizonaAZMarylandMDPennsylvaniaPA
ArkansasARMassachusettsMAPuerto RicoPR
CaliforniaCAMichiganMIRhode IslandRI
ColoradoCOMinnesotaMNSouth CarolinaSC
ConnecticutCTMississippiMSSouth DakotaSD
DelawareDEMissouriMOTennesseeTN
District of ColumbiaDCMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
GeorgiaGANevadaNVVermontVT
GuamGUNew HampshireNHVirginiaVA
HawaiiHINew JerseyNJ(U.S.) Vir
gin Islands
VI
IdahoIDNew MexicoNMWashingtonWA
IllinoisILNew YorkNYWest VirginiaWV
IndianaINNorth CarolinaNCWisconsinWI
IowaIANorth DakotaNDWyomingWY
KansasKSNo. Mariana IslandsMP
.02Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the “B” Record. This also includes American
Samoa, Guam, the 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 S
tate
AE, AA,
or AP*
Payee ZIP Code098010100
*AE is the designation for ZIP Codes beginning with 090–098, AA for ZIP 340, and AP for ZIP
Codes 962–966.
Part B. Electronic Filing Specifications
Note 1: The Filing Information Returns Electronically (FIRE) system does not provide fill-in forms, except for Form 8809,Appli-
cation for Extension of Time to File Information Returns. Filers must program files according to the Record Layout Specifications
contained in this publication. For a list of software providers, log on to I
RS.govandtype “Business e-file Providers” in the Search
box. Also, see Part A, Sec. 5.03.
Note 2:The FIREand FIRE testsystems may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for programming updates
and for two weeks at the end of theyear for yearly updates. The FIREand FIRE testsystems will not be available for submissions
during these times.
August 13, 20121812012–33 I.R.B.

Sec. 1. General
.01Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, andW-2G information returns, originals, corrections, and
replacements is the method of filingfor payers who meet the 250 returns filing requirement. Payers who are under the filing threshold
requirement are encouraged tofile electronically. Form 8935,Airline Payments Report, originals, corrections, and replacements may
also be filed electronically.
.02All electronic filing of information returns are received at IRSthrough the FIRE system. To connect to the FIRE system, point
the browser to h
ttp://fire.irs.gov. The system is designed to support the electronic filing of information returns only.
.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.
.04Files submitted to IRS electronically must be in standard ASCII code. Do not send paper forms with the same information as
electronically submitted files.This creates duplicate reporting resulting in penalty notices.
.05See Part C, Record Format Specifications and Record Layouts, for the proper record format.
.06Form 8809,Application for Extension of Time to File Information Returns, is available as a fill-in form on the FIRE system.
Filers that do not already have a User ID and password should refer to Section 7. At the Main Menu, click “Extension of Time
Request” and then click “Fill-in Extension Form”. This optionis 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. Filersshould print the approval page for their 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 must create their own User ID, password and PIN (Personal Identification Number).
See Part B, Sec. 5, for more information about PIN requirements.
.03If a filer is submitting files for more than one TCC, it is notnecessary to create a separate User ID 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 created at first logon and must be eight alphanumeric characters containing at least one uppercase, one lowercase,
and one numeric. Filers who forget their password or PIN, can call 1–866–455–7438 for assistance. The FIRE system requires users
to change passwords every 90 days or at the first logon attempt after that time period. Users can change passwords at any time from
the Main Menu. The previous 24 passwords cannot be used.
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 Year2012(returns to be filed in2013), it must be
submitted to IRS no earlier thanNovember 1, 2012, and no later thanFebruary 15, 2013. To connect to the FIRE test system, point
the browser to h
ttp://fire.test.irs.gov.
.02IRS encourages first time electronic filers to submit a test. Test files are required for filers wishing to participate in the Com-
bined Federal/State Filing Program. See Part A, Sec.10, for further information about the Combined Federal/State Filing Program.
.03The test file must consist 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 eleven “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 will check the file to ensure it meets the specifications of thisRevenue Procedure. For current filers, sending a test file will
provide the opportunity to ensure software reflects any programming changes.
.06Filers who encounter problems while transmitting the electronic test file can contact IRS at 1–866–455–7438 for assistance.
.07Within two days after a file has been submitted, filers will be notified by email as to the acceptability of the file, if a valid email
address was provided on the “Verify Your Filing Information” screen. If using email filtering software, configure software to accept
email from f
ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.test.irs.govto determine what
errors are in the file by clicking on CHECK FILE STATUS. If the results indicate:
(a)“Good, Federal Reporting” — The test file is good for federal reporting only.
(b)“Good, Federal/State Reporting”—ThefileisgoodfortheCombinedFederal and State Filing Program (see Part A,
Section 10, for further details).
(c)“Bad”—Thetestfilecontainserrors.Clickonthefilenameforalistoftheerrors.
2012–33 I.R.B.182August 13, 2012

(d)“Not Yet Processed” — The file has been received, but results are not available. Please check back in a few days.
Sec. 4. Electronic Submissions
.01Electronically filed information may be submitted to IRS 24 hours a day, seven days a week. Technical assistance is available
Monday through Friday between 8:30 a.m. and 4:30 p.m. ET by calling 1–866–455–7438.
.02The FIRE andFIRE testsystems will be down from 6 p.m. ETDecember 14, 2012, through January 2, 2013. This allows IRS
to make yearly updates to reflect current year changes. In addition, the FIREand FIRE testsystems may be down every Wednesday
from 2:00 a.m. to 5:00 a.m. ET for programming updates. The FIRE system will not be available for submissions during these times.
.03A file may not exceed 2.5 million records. When sending files larger than 10,000 records electronically, data compression is
encouraged. WinZip and PKZIP are the only acceptable compression packages. IRS cannot accept self-extracting zip files or com-
pressed 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.If you are having trouble transmitting files with a scripting process, please contact IRS at 1–866–455–7438
for assistance.
.04The FIRE system can accept multiple files forthe same type of return. For example, if acompany has several branches issuing
Forms 1099-INT, it is not necessary to consolidate all the formsinto one transmission. Each filemay be sent separately. Do not
transmit duplicate data.
.05Transmitters may create files using self assigned filename(s). Files submitted electronicallywill be assigned a new unique
filename by the FIRE system. The filename assigned by the FIRE system will consist of the submission type, the filer’s TCC and
a four-digit sequence number. The sequence number will be incremental for every file sent. For example, if this is the first original
file for the calendar year and the TCC is 44444, the IRS assigned filename would be ORIG.44444.0001. Record the filename. This
information will be needed by IRS to identify the file, if assistance is required.
.06If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted to submit an acceptable
replacement file. If an acceptable replacement file is not received within 60 days, the payer could be subject to late filing penalties.
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, but contained erroneous information. (See Note)
Note: Corrections should only be made to records that have been submitted incorrectly, not the entire file.
•Areplacementis an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE system
indicated the original/correction file wasbad. 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 as a “Replacement” file unless the CHECK FILE STATUS option on the FIRE
system indicates a previous file is bad.
Sec. 5. PIN Requirements
.01The user will be prompted to create a PIN consisting of ten (10)numeric characters when establishing an initial User ID name
and password.
.02The PIN is required each time an ORIGINAL, CORRECTION, or REPLACEMENT file is sent electronically and is permission
to release the file. It is not needed for a TESTfile. Authorized agents may enter their PIN; however, the payer is responsible for the
accuracy of the returns. The payer will be liable for penalties for failure to comply with filing requirements. If there is a problem with
a PIN, filers should call 1–866–455–7438 for assistance.
.03If the file is good, it is released for mainline processing after ten (10) calendar days from receipt. ContactIRS at 1–866–455–7438
within this ten (10) day period if there is a reason the file should notbe released 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, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935,
8955-SSA and W-2G.
.02A transmitter must have a TCC (see Part A,Sec. 6) before a file can be transmitted.
August 13, 20121832012–33 I.R.B.

.03After one or two business days, the results of the electronic transmission(s) will be sent to the email address that was pro-
vided on the “Verify Your Filing Information” screen. If using email filtering software, configure the software to accept email from
f
ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.gov(or http://fire.test.irs.govif a test
file) to determine what errors are in thefile by clicking on CHECK FILE STATUS.
Sec. 7. Connecting to the FIRE system
.01Have the TCC and TIN available before connecting.
.02Turn off pop-up blocking software before transmitting files.
.03Make sure the browser supports the security standards listed below.
.04Set the browser to receive “cookies.” Cookies are used to preserve the User ID status.
.05Point the browser to h
ttp://fire.irs.govto connect to the FIRE system or http://fire.test.irs.govto connect to the FIRE test system
(Nov 1 through Feb. 15).
.06F
IREInternetSecurityTechnicalStandardsare:
HTTP 1.1 Specification (h
ttp://www.w3.org/Protocols/rfc2616/rfc2616.txt)
SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake.
The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
AES 256-bit (FIPS-197)
AES 128-bit (FIPS-197)
TDES 168-bit (FIPS-46-3)
.07 F
irsttimeconnectiontotheFIREsystem(If there has been a previous logon, skip to “Subsequent Connections to the FIRE
system.”)
Click“Create New Account”
Fill out the registration form and click“Submit”
CreateUser ID
Create and verifypassword. (The password is user created and must be eight alphanumeric
characters, containing at least one uppercase, one lowercase, one numeric and cannot contain the
User ID. The FIRE system requires passwords to be changed every 90 days or at the first logon
attempt after 90 days. The previous 24 passwords cannot be used.)
Click“Create”
If the message “Account Created” is received, click“OK”
Create and verify the 10-digit self-assigned PIN (Personal Identification Number).
Click“Submit”
If the message “Your PIN has been successfully created!” is received, click“OK”
Read the bulletin(s) and/or“Click here to continue”
.08 S
ubsequentconnectionstotheFIRESystem
Click“Log On”
Enter theUser ID
Enter thePassword(the password is case sensitive).
Read the bulletin(s) and/or“Click here to continue”.
.09 U
ploadingafiletotheFIRESystem
At the Menu Options:
Click“Send Information Returns”
Enter theTCC
Enter theTIN
Click“Submit”
2012–33 I.R.B.184August 13, 2012

The system will display the company name, address, city, state, ZIP code, telephone number,
contact and email address. This information will be used to email the transmitter regarding the
transmission. Update as appropriate and/or click“Accept”.
Note:Please provide an accurate email address for the correct person to receive the email and to
avoid having the email returned to IRS as undeliverable. If SPAM filtering software is being
used, configure it to allow an email from f
ire@irs.govand irs.e-helpmail@irs.gov.
Click one of the following:
Original File
Replacement
File
Correction File
Test File(This option will only be available from November 1 through
February 15 at h
ttp://fire.test.irs.gov)
•Enter the ten-digit PIN (If sending a test file, there is no prompt for this.)
•Click“Submit”
•Click“Browse”to locate the file and open it
•Click“Upload”
When the upl
oad is complete, the screen will display the total bytes received and the IRS
assigned fi
lename for the file.
Note:If this information is not displayed on thescreen, IRB may not have received the file.
Toverify,gotothe“CHECKFILESTATUS”optionontheMainMenu.Ifthefilenameis
displayed, the count is equal to “0,” and the results indicate “not yet processed,” IRB received
the file. If the filename is not displayed, send the file again.
If there are more files to upload for that TCC:
Click“File Another?”otherwise,
Click“M
ain Menu”
It is the filer’s responsibility to check the acceptability of submitted files. If an email is not received within two business
days or an email is received and it indicates the file is bad, log back into the FIRE system and click on “CHECK FILE
STATUS”toviewtheresultsofthefile(s).
.10 CheckingtheFILESTATUS
If the correct email address was provided onthe “Verify Your Filing Information” screen when the file was sent, an email will be
sent regarding the FILE STATUS. If the results in the email indicate “Good, not Released” and the “Count of Payees” is correct,
the filer is finished with this file. If the email indicates any other results, follow the instructions below.
At the Main Menu:
Click“Check File Status”
Enter theTCC
Enter theTIN
Click“Search”
August 13, 20121852012–33 I.R.B.

If the results on http://fire.irs.govindicate:
“Good, Not Released”– If the “Count of Payees” is correct, the filer is
finished with this file. The file will automatically be released after ten
calendar days unless the filer contacts IRB within this timeframe.
“Good, Released”– The file has been releasedto our mainline processing.
“Bad”– The file has errors. Click on the filename to view the error
message(s), fix the errors, and resubmit the file timely as a “replacement”.
“Not yet processed”– The file has been received, but results are not
available. Please check back in a few days.
When finished:
Click“Log Out
”
Click“Close Web Browser”
Sec. 8. Common Problems and Questions
IRS encourages filers to verify the format and content of each typeof record to ensure the accuracy of the data. This may eliminate
the need for IRS to request replacement files. This may be important for those payers who have either had their files prepared by a
service bureau or who have purchased software packages.
Note:Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data.
This section lists some of the problems most frequently encountered with electronic files submitted to IRS. These problems may
result in IRS requesting replacement files.
1. Discrepancy between IRS Totals and Totals in Payer “C” Records.
The “C” Record is a summary record for a type of return for a given payer. IRS compares the totalnumber of payees and payment
amounts in the “B” Records with totals in the “C” Records. The two totals must agree. Do not enter negative amounts except
when reporting Forms 1099-B or 1099-Q. Money amounts must be numeric and right-justified. Unused positions must be
zero(0)filled.Donotuseblanksinmoneyamountfields.
2. 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.
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 TIN
and the First Payer Name Line provided in the “A” Record must correspond.
4. Incorrect Tax Year in the Transmitter “T” Record, Payer “A” Record, and the Payee “B” Records.
The tax year in the transmitter, payer, and payee records must reflect the tax year of the information return being reported.
For prior tax year data, there must be a “P” in position six (6) of the Transmitter “T” Record. This position must be blank
for current year data.
5. Incorrect use of Test Indicator.
When sending a test file, position 28 of the Transmitter “T” Record must contain a “T”, otherwise the position should be blank
filled. Do not populate this field with a “T” if sending an original, replacement, or correction file.
2012–33 I.R.B.186August 13, 2012

6. Incorrect Format for TINs in the Payee “B” Record.
TINs entered in positions 12–20 of the Payee “B” records must consist of nine numeric characters only. Do Not Enter Hyphens.
Incorrect formatting of TINs may result in a penalty.
7. Distributio
n Codes for Form 1099-R reported incorrectly.
For Form 1099-R, there must be a valid Distribution Code(s) inpositions 545–546 of the Payee “B” Record. For valid codes (and
combinations), refer to the chart in Part C. If only one distribution code is required, it must be entered in position 545 and position
546 must be blank. A blank in position 545 is not acceptable.
8. The Payment Amount Fields in the “B” Record Do Not Correspond to the Amount Codes in the “A” Record.
The Amount Codes used in the “A” Record must correspond with the payment amount fields used in the “B” Records. The
amount codes must be left-justified and in ascending order.Unused positions must be blank filled. 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 Code field.
COMMONNON-FORMATERRORS
1. SPAM filt
ers are not set to receive email from f
ire@irs.govand irs.e-helpmail@irs.gov.
To receive emails concerning files, processing results, reminders, and notices, set the SPAM filter to receive email from
f
ire@irs.govand irs.e-helpmail@irs.gov.
2. Incorrect email address provided.
When the “Ve
rify Your Filing Information” screen is displayed, make sure the correct email address is listed. If not, update with
the correc
t email address.
3. Transmitter does not check the FIRE system to determine why the file is bad.
Generally, the results of a file transfer are posted to the FIRE system within two business days. If the correct email address was
provided on the “Verify Your Filing Information” screen whenthe file was sent, an email will be sent regarding the FILE
STATUS. If the results in the email indicate “Good, Not Released” and the “Count of Payees” is correct, the filer is finished with
this file. If any other results are received,follow the instructions in the “Check File Status” option. If the file contains errors,
get an online listing of the errors. If the file is good, but thefile should not be processed, contact IRS within ten calendar
days of the transmission of the file.
4. Incorrect file is not replaced timely.
If a file is bad, fix the file, and resubmit timely as a replacement.
5. 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 correction file, containing the proper coding, should only contain the records needing correction, not the entire file. Improper
submission can result in duplicate reporting of payee information.
August 13, 20121872012–33 I.R.B.

6. Transmitter sends a file and “CHECK FILE STATUS” indicates that the file is good, but the transmitter wants to send
another file containing the same information.
Once a file has been transmitted, a replacement file cannot be sent unless the “CHECKFILE STATUS” indicates the file is bad
(one to two business days after the file was transmitted). If a file should not be processed, contact IRS at 1–866–455–7438 within
ten calendar days to see if this is a possibility.
7. Transmitter compresses several files into one.
Only compress one file at a time. For example, if there are ten uncompressed files to send, compress each file separately and
send ten separate compressed files.
8. File is formatted as EBCDIC.
All files submitted electronicallymust be in standard ASCII code.
9. Transmitte
r has one TCC, but is filing for multiple companies. Which TIN should be used when logging into the
FIRE system t
osendafile?
When logging into the FIRE system to send a file electronically, enter the TIN of the company assigned to the TCC.
10. Transmitter sent the wrong file. What should be done?
Call IRS at 1–866–455–7438. IRBS may be able to stop the file before it has been processed.
2012–33 I.R.B.188August 13, 2012

Part C. Record Format Specification and Record Layouts
Sec. 1. File Layout Diagram
Sec. 2. 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. 3. 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 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 beginning of Part C. A replacement file will be requested by IRS 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 thefieldbutmaybeinstructedtoenter blanks or zeros in the indicated
field positions and for the indicated length.
.04All records must be a fixed length of 750 positions.
.05All alpha characters entered in the “T” Record must be upper-case, except email addresses which may be case sensitive. Do
not use punctuation in the name and address fields.
August 13, 20121892012–33 I.R.B.

Record Name: Transmitter “T” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter “T.”
2–5
Payment Year4
Required.Enter “2012.” If reporting prior year data report the year which
applies (2011, 2010, etc.) and set the Prior Year Data Indicator in field position 6.
6Prior Year Data
Indicator
1
Required.Enter “P” only if reporting prior year data; otherwise, enter blank.
Do not enter a “P” if the tax year is2012.
7–15
Transmitter’s TIN9
Required.Enter the transmitter’s nine-digit Taxpayer Identification Number
(TIN).
16–20Transmitter Control
Code
5Required.Enter the five-character alphanumeric Transmitter Control Code
(TCC) assigned by IRS. A TCC must 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 the information 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 the information and fill unused positions with blanks.
110–149Company Name40
Required.Enter the name of the company 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. 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 a40, 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 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 Code assigned by the U.S. Postal
Service. If only the first five-digits are known, left-justify the information and
fill unused positions with blanks.
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
the information and fill unused positions with zeros.
304–343Contact Name40
Required.Enter the name of the person to be contacted if IRS encounters
problems with the file or transmission.
2012–33 I.R.B.190August 13, 2012

Record Name: Transmitter“T” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
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 the
information and fill unused positions with blanks. For example, the IRS
telephone number of 866–455–7438 with an extension of 52345 would be
866455743852345.
359–408
Contact Email
Address
50Required if available.Enter the email address of the person to contact regarding
electronic files. Left-justify the information. If no email address is available,
enter blanks.
409–499Blank91Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record asit appears within the file. The
record sequence number for the “T” Record will always be one (1), since it is the
first record on the file and the file can have only one “T” Record. Each record,
thereafter, must be incremental by one inascending numerical sequence, that is,
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 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 the
software used to produce this file was provided by a vendor or produced
in-house.
Indicator
Usage
VThe software was purchased from a
vendor or other source.
IThe software was produced by in-house
programmers.
Note:An in-house programmer is defined as an employee or a hired contract programmer. If the 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 the software was
purchased.
559–598
Vendor Mailing
Address
40
Required.Enter the mailing address.
For U.S. addresses, the vendor city, state, and ZIP Code must be reported as40, 2, and 9–position fields, 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.
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 the information and
fill unused positions with blanks.
650–689
Vendor Contact Name40
Required.Enter the name of the person to be contacted concerning any software
questions.
August 13, 20121912012–33 I.R.B.

Record Name: Transmitter“T” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
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 the
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. 4. 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
190–229230–269270–271272–280
281–295
296–303
Contact
Name
Contact
Telephone
Number &
Extension
Contact
Email
Address
BlankRecord
Sequence
Number
Blank
304–343
344–358359–408
409–499
500–507508–517
Vendor
Indicator
Vendor
Name
Vendor
Mailing
Address
Vendor
City
Vendor
State
Vendor
ZIP
Code
518519–558559–598599–638
639–640641–649
Vendor
Contact
Name
Vendor
Contact Telephone
Number &
Extension
BlankVendor
Foreign Entity
Indicator
BlankBlank or
CR/LF
650–689
690–704
705–739
740741–748
749–750
2012–33 I.R.B.192August 13, 2012

Sec. 5. 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 group of “B” Records must be precededby 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 returns must not be 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 99,000.
.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 “2012.” If reporting prior year data report the year which applies
(2011, 2010,etc.).
6Combined
Federal/State
Filer
1
Required for the Combined Federal/State Filing Program (CF/SF):Enter “1”
(one) if approved andsubmitting information as part of the CF/SF program or if
submitting a test file in order to obtain approval for the CF/SF program;otherwise,
enter a blank.
Note 1:If the Payer “A” Record is coded for the Combined Federal/State Filing Program there must be coding in the Payee
“B” Records and the State Totals “K” Records.
Note 2:If “1” (one) is entered 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.
7–11Blank
5
Enter blanks.
12–20Payer’s
Taxpayer
Identification
Number (TIN)
9
Required.Enter 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, thisfield must be blank. However, the Foreign Entity Indicator,
position 52 of the “A” Record, must be set to one (1).
21–24Payer Name
Control
4To determine the name control use the rules outlined in Section 7, Payee “B” Record
or leave the field blank.
25
Last Filing
Indicator
1Enter a “1” (one) if this is the last year this payer name and TIN will file information
returns electronically or on paper; otherwise, enter a blank.
August 13, 20121932012–33 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
26–27Type of Return2
Required.Enter the appropriate code from the table below. Left-justify the
information and fill unused positions with blanks.
TypeofReturnCode
1097-BTCBT
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-KMC
1099-LTCT
1099-MISCA
1099-OIDD
1099-PATR7
1099-QQ
1099-R9
1099-SS
1099-SAM
3921N
3922Z
5498
L
5498-ESA
V
5498-SA
K
8935
U
W-2GW
28–43Amount Codes
(See Note)
16
Required.Enter the appropriate amount code(s) 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 the
information and fill unused positions with blanks.
Note:A type of return and an amount code must be present in every Payer “A” Record even if no money amounts are being
reported. For a detailed explanation ofthe information to be reported in each amount code, refer to the appropriate paper
instructions for each form.
2012–33 I.R.B.194August 13, 2012

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Amount Codes
Form 1097-BTC— Bond Tax Credit
For Reporting Payments on Form 1097-BTC:
AmountCodeAmountType
1Total Aggregate
2January
3February
4March
5April
6
May
7June
8July
9August
ASeptember
BOctober
CNovember
DDecember
Amount Codes
Form 1098— Mortgage Interest
Statement
For Reporting Payments on Form 1098:
A
mountCodeAmountType
1Mortgage interest received from
payer(s)/borrower(s)
2Points paid on the purchase of a principal
residence
3Refund (or credit) of overpaid interest
5
Blank (Filer’s use)
Amount Codes
Form 1098-C— Contributions of Motor
Vehicles, Boats, and Airplanes
For Reporting Payments on Form 1098-C:
A
mountCodeAmountType
4Gross proceeds from sales
6Value of goods or services in exchange for
avehicle
Amount Code
Form 1098-E— Student Loan Interest
For Reporting Payments on Form 1098-E:
A
mountCodeAmountType
1Student loan interest received by the lender
August 13, 20121952012–33 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Amount Codes
Form 1098-T— Tuition Statement
For Reporting Payments on Form 1098-T:
AmountCodeAmountType
1Payments received forqualified tuition and
related expenses
2Amounts billed for qualified tuition and
related expenses
3Adjustments made for prior year
4Scholarships or grants
5
Adjustmentstoscholarshipsorgrantsfor
a prior year
7Reimbursemen
ts or refunds of qualified
tuition and re
lated expenses from an
insurance con
tract
Note 1:For Amount Codes 1 and 2, enter either payments received or amounts billed. Do not report both.
Note 2:Amoun
t 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 rep
orting.
Amount Codes
Form 1099-A— Acquisition or
Abandonment of Secured Property
For Reporting Payments on Form 1099-A:
A
mountCodeAmountType
2Balance of principal outstanding
4Fair market
value of the property
Amount Code
s
Form 1099-B
— Proceeds From Broker
and Barter E
xchange Transactions
For Reporti
ng Payments on Form 1099-B:
A
mountCodeAmountType
2Stocks, bonds, etc. (For forward contracts,
See Note 1)
3Cost or other basis
4Federal inc
ome tax withheld (backup
withholdi
ng) (Do not report negative
amounts.)
5Wash sale loss disallowed
7Barterin
g
9
Profit (or loss) realized in 2012 (See Note
2)
AUnrealized profit (or loss) on open
contracts — 12/31/2011 (SeeNote2)
BUnrealized profit (or loss) on open
contracts — 12/31/2012 (SeeNote2)
C
Aggrega
te 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 9, A, B, and C are to be used for the reporting of regulated futures or foreign currency contracts.
2012–33 I.R.B.196August 13, 2012

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-C:Amount Codes
Form 1099-C —Cancellation of Debt
A
mountCodeAmountType
2Amount of debt discharged
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 Code
Form 1099-CAP— Changes in Corporate
Control and Capital StructureA
mountCodeAmountType
2Aggregate amount received
For Reporting Payments on Form 1099-DIV:Amount Codes
Form 1099-DIV— Dividends and
Distributions
A
mountCodeAmountType
1Total ordinary dividends
2Qualified div
idends
3Total capital gain distribution
6
Unrecaptured Section 1250 gain
7Section 1202 gain
8Collectibles (28%) rate gain
9Nondividend distributions
AFederal inc
ome tax withheld
BInvestment expenses
CForeign tax paid
DCash liquidation distributions
ENon-cash liquidation distributions
FExempt Interest Dividends
GSpecifi
ed Private Activity Bond Interest
Dividen
d
For Repo
rting Payments on Form 1099-G:
Amount C
odes
Form 109
9-G— Certain Government
Payment
s
A
mountCodeAmountType
1Unemplo
yment compensation
2State or local income tax refunds, credits,
or offsets
4Federal income tax withheld (backup
withholding or voluntary withholding
on unemployment compensation or
Commodity Credit Corporation Loans, or
certain crop disaster payments)
5
Altern
ative Trade Adjustment Assistance
(ATAA)
Payments
6Taxable grants
7Agriculture payments
9Market Gain
August 13, 20121972012–33 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-H:Amount Codes
Form 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 advan
ce payment for March
5
Amount of advance payment for April
6Amount of advance payment for May
7Amount of adva
nce payment for June
8Amount of advance payment for July
9Amount of advance payment for August
AAmount of adv
ance payment for September
BAmount of advance payment for October
CAmount of advance payment for November
DAmount of ad
vance payment for December
For Reporti
ng Payments on Form 1099-INT:
Amount Code
s
Form 1099-I
NT— Interest Income
A
mountCodeAmountType
1Interest income not included in Amount
Code 3
2Early withdrawal penalty
3Interest o
n U.S. Savings Bonds and
Treasury o
bligations
4Federal income tax withheld (backup
withholding)
5
Investme
nt expenses
6Foreign tax paid
8Tax-exempt interest
9Specified Private Activity Bond
Amount Codes
Form 1099-K–Payment Card and Third
Party Network Transactions
For Reporting Payments on Form 1099-K:
A
mountCodeAmountType
1Gross amount of merchant card/third party
network payments
5
January payments
6February payments
7March payments
8April payments
9Maypa
yments
AJune payments
BJuly payments
CAugust payments
DSeptember payments
EOctober payments
FNov
ember payments
GDecember payments
2012–33 I.R.B.198August 13, 2012

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-LTC:Amount Codes
Form 1099-LTC— Long-Term Care and
Accelerated Death BenefitsA
mountCodeAmountType
1Gross long-term care benefits paid
2Accelerated de
ath benefits paid
For Reporting P
ayments on Form 1099-MISC:
Amount Codes
Form 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 payment
CGross proceeds paid to an attorney in
connection with legal services
DSection 409A Deferrals
ESection 409A Income
Note 1:If only reporting a direct sales indicator (see “B” record field position 547), use Type of Return “A” in Field Positions
26–27, 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:D
o not report timber royalties under a “pay-as-cut”contract; these must be reported on Form 1099-S.
Amount C
odes
Form 109
9-OID— Original Issue
Discoun
t
For Repo
rting Payments on Form 1099-OID:
A
mountCodeAmountType
1Original issue discount for2012
2Other periodic interest
3Early withdrawal penalty
4Federal income tax withheld (backup
withholding)
6Original issue discount on U.S. Treasury
Obligations
7Investment expenses
August 13, 20121992012–33 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-PATR:Amount Codes
Form 1099-PATR— Taxable
Distributions Received From CooperativesA
mountCodeAmountType
1Patronage dividends
2Nonpatronage d
istributions
3Per-unit retain allocations
4Federal income tax withheld (backup
withholding)
5
Redemption of nonqualified notices and
retain allocations
6Deduction for qualified production
activities income.
Pass-Through Credits
7Investment credit
8Work opportunity credit
9Patron’salt
ernative minimum tax (AMT)
adjustment
AFor filer’s use for pass-through credits and
deduction
For Reporting Payments on Form 1099-Q:Amount Codes
Form 1099-Q—PaymentsFrom
Qualified Education Programs (Under
Sections 529 and 530)A
mountCodeAmountType
1Gross distribution
2Earnings (or loss)
3Basis
For Reporting Payments on Form 1099-R:
A
mountCodeAmountType
1Gross distribution
2
Taxable amount (See Note 1.)
3Capital gain (included in Amount Code 2)
4Federal income tax withheld
5
Employee contributions or insurance
premiums
6Net unrealized appreciation in employer’s
securities
8Other
9Totale
mployee contributions
Amount Codes
Form 1099-R— Distributions From
Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance
Contracts, etc.
ATraditional IRA/SEP/SIMPLE distribution
or Roth conversion (See Note 2)
B
Amoun
t allocable to IRR within 5 years
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.
2012–33 I.R.B.200August 13, 2012

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Note 2:For Form 1099-R, report the Roth conversion or total amount distributed from an IRA, SEP, or SIMPLE in Payment
Amount Field A (IRA/SEP/SIMPLE distribution or Roth conversion) of the Payee “B” Record, and 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 Codes
Form 1099-S— Proceeds From Real
Estate Transactions
A
mountCodeAmountType
2Gross 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. If lump-sum timber payments are being
reported, ent
er “LUMP-SUM TIMBER PAYMENT” in the description field of the “B” record.
For Reporting
Distributions on Form 1099-SA:
Amount Codes
Form 1099-SA—
Distributions From
an HSA, Archer
MSA, or Medicare
Advantage MS
A
A
mountCodeAmountType
1Gross distri
bution
2Earnings on excess contributions
4Fair market value of the account on date
of death
For Reporting Information on Form 3921:Amount Codes
Form 3921— Exercise of a Qualified
Incentive Stock Option Under Section
422(b)
A
mountCodeAmountType
3Exercise price per share
4Fair market value of share on exercise date
For Reporting Information on Form 3922:Amount Codes
Form 3922— Transfer of Stock Acquired
Through an Employee Stock PurchaseA
mountCodeAmountType
3Fair market value per share on grant date
4Fair market value on exercise date
5
Exercise
price per share
8Exercise price per share determined as if
the option was exercised on the date the
option was granted
August 13, 20122012012–33 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Amount Codes
Form 5498— IRA Contribution
Information
For Reporting Information on Form 5498:
AmountCodeAmountType
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 va
lue of account
6Life insurance cost included in Amount
Code 1
8SEP contributions
9SIMPLE contributions
ARothIRAcon
tributions
BRMD amount
CPostponed Contribution
DRepayments
Note 1:If reporting IRA contributions for a participant in a military operation, see the2012 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
onotinclude
employercontributions; these are included in Amount Code 8.
Amount Codes
Form 5498-ESA— Coverdell ESA
Contribution Information
For Reporting Information on Form 5498-ESA:
A
mountCodeAmountType
1Coverdell ESA contributions
2Rollover contributions
Amount Codes
Form 5498-SA— HSA, Archer MSA or
Medicare Advantage MSA Information
For Reporting Information on Form 5498-SA:
A
mountCodeAmountType
1Employ
ee or self-employed person’s
Archer
MSA contributions made in2012
and201
3for2012
2Total contributions made in2012(See the
2012Instructions.)
3Total HSA/MSA contributions made in
2013for2012
4
Rollover contributions (See Note)
5
Fair m
arket value of HSA, Archer MSA or
Medi
care Advantage MSA
Note
:This is the amount of any rollover made to this MSA in2012after a distribution from another MSA. For detailed
info
rmation on reporting, see the2012 Instructions for Forms 1099-SA and 5498-SA.
2012–33 I.R.B.202August 13, 2012

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Amount Codes
Form 8935— Airline Payments Report
For Reporting Information on Form 8935:
AmountCodeAmountType
1Total amount rep
orted
2First year of reported payments
3Second year of reported payments
4Third year of reported payments
5
Fourth year of reported payments
6Fifth year of reported payments
Amount Codes
Form W-2G— Certain Gambling
Winnings
For Reporting Payments on Form W-2G:
A
mountCodeAmountType
1Grosswinnin
gs
2Federal income tax withheld
7Winnings from identical wagers
44–51
Blank8Enter blanks
52
Foreign Entity
Indicator
1Enter a “1” (one) if the payer is a foreign entity and income is paid by the foreign
entity to a U.S. resident. Otherwise, enter a blank.
53–92
First Payer
Name Line
40
Required.E
nter the name of the payer whose TIN appears in positions 12–20 of
the “A” Reco
rd. Any extraneous information must be deleted. Left-justify the
informati
on and fill unused positions with blanks. (Filers should not enter a transfer
agent’s na
me in this field. Any transfer agent’s name should appear in the Second
Payer Name
Line Field.)
93–132Second Pay
er
Name Line
40 If the Tran
sfer (or Paying) Agent Indicator (position 133) contains a one (1), 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 bl
anks. Left-justify the information and fill unused positions with blanks.
133Transfer
Agent Indi
cator
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 is not the transfer
(or paying) agent (that is, the Second
Payer Name Line Field contains either a
continuation of the First Payer Name Line
Field or blanks).
August 13, 20122032012–33 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
134–173Payer
Shipping
Address
40
Required.If the Transfer Agent Indicator in position 133 is a one (1), enter the
shipping address of the transfer (or paying) agent. Otherwise, enter the actual
shipping address of the payer. The street address should include number, street,
apartment or suite number, or PO box ifmail is not delivered to a street address.
Left-justify the information, andfill unused positions with blanks.
For U.S. addresses, the payer city, state, and ZIP Code must be reported as40, 2, and 9-position fields, respectively. Filers must
adhere to the correct format for the payer city, state, and ZIP Code.
For foreign ad
dresses, filers may use the payer city, state, and ZIP Code asa continuous 51-position field. Enter information
in the followi
ng order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the
Foreign Entit
y Indicator in position 52 must contain a one (1).
174–213Payer City40
Required.If the Transfer Agent Indicator in position 133 is a one (1), enter the city,
town, or post office of the transfer agent. Otherwise, enter the city, town, or post
office of the payer. Left-justify the 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.E
nter the valid nine-digit ZIP Code assigned by the U.S. Postal Service.
If only the f
irst five-digits are known, left-justify the information and fill unused
positions w
ith blanks. For foreign countries, alpha characters are acceptable as long
as the filer
has entered a one (1) in the Foreign Entity Indicator, located in Field
Position 52
of the “A” Record.
225–239
Payer’s
Telephone
Number &
Extension
15
Enter the pa
yer’s telephone number and extension. Omit hyphens. Left-justify the
informati
on and fill unused positions with blanks.
240–499Blank260Enter blan
ks.
500–507
Record
Sequence
Number
8
Required.Enter the number of the record as it appears within the file. The record
sequence number for the “T” Record will always be “1” (one), since it is the first
record on the file and the file can have only one “T” Record. Each record, thereafter,
must be incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc.
Right-justify numbers with leading zerosin 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 the finalrecord of the file, the “F” Record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Sec. 6. Payer “A” Record — Record Layout
Record
Type
Payment
Year
Combined
Federal/
State Fil
er
BlankPayer TI
N
Payer Na
me
Control
1
2–5
67–1112–2021–24
Last Filing
Indicator
Type
of
Return
Amount
Codes
BlankForeign
Entity
Indicator
First
Payer Name
Line
25
26–2728–43
44–515253–92
2012–33 I.R.B.204August 13, 2012

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 Telephone
Number & Extension
BlankRecord
Sequence
Number
BlankBlank or
CR/LF
225–239
240–499
500–507508–748749–750
Sec. 7. Payee “B” Record — General Field Descriptions and Record Layouts
.01The “B” Record contains the payment information from the information returns. The record layout for field positions 1 through
543 is the same for all types of returns. Field positions 544 through 750 vary for each type of return to accommodate special fields
for individual forms. In the “B” Record, the filer must allow for all sixteen Payment Amount Fields. For those fields not used, enter
“0” (zeros).
.02The following specifications include a field in the payee records called “Name Control” in which the first four characters of the
payee’s last name are to be entered by the filer. If filers are unable to determine the first four characters of the last name, the Name
Control Field may be left blank. Compliance with the following will facilitate IRS computer programs in identifying the correct name
control:
(a)A name control for an individual is generally the first four characters of the last name on the information return.
(1)The name control consists of four alpha and/or numeric characters.
(2)The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot
be in the first position of the name control.
(3)The name control can have less, but no more than four characters. Blanks may be present only as the last three positions
of the name control.
(4)If an individual has a hyphenated last name, the name control is the first four characters from the first of the two last
names.
(5)For joint returns, regardless of whether the payees use the same or different last names, the name control is the first four
characters of the primary payee’s last name.
(b)A sole proprietor must always use his/her individual name as the legal name of the business for IRS purposes.
(1)The name control consists of four alpha and/or numeric characters.
(2)The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot
be in the first position of the name control.
(3)The name control can have less, but no more than four characters. Blanks may be present only as the last three positions
of the name control.
(4)The name control for a sole proprietor’s name is the first four significant characters of the last name.
(5)When the taxpayer has a true name and a trade name, the name control is the first four characters of the individual’s
last name.
(6)When two last names are used but are not hyphenated, the name control is the first four characters of the second last
name.
(7)When an individual’s two last names are hyphenated, the name control is the first four characters of the first last name.
(8)For Spanish names, when an individual has two last names, the name control is the first four characters of the first last
name.
(9)The Spanish phrases “de”, “De” “del” and “de la” are part of the name control.
(10)For last names that have only two letters, the last two spaces will be “blank.”
(11)Vietnamese names will often have a middle name of Van (male) or Thi (female) but are generally not part of the name
control.
(c)The name control for a corporation is the first four significant characters of the corporate name.
(1)Omit the word “The” when followed by more than one word.
(2)Include the word “The” in the name control when followed by only one word.
(3)Corporate name control rules apply if an individual name contains the abbreviations PC (Professional Corporation), SC
(Small Corporation), PA (Professional Association), PS (Professional Service), or PSC (Personal Service Corporation).
(4)When the organization name contains the words “Fund” or “Foundation”, corporate name control rules apply.
August 13, 20122052012–33 I.R.B.

(5)When an individual name and a corporate name appear, the name control is the first four characters of the corporation
name.
(d)The name control for a partnership will usually result in the following order of selection:
(1)For businesses “doing business as” (dba) or with a trade name, use the first four characters of the dba or trade name.
(2)If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual’s
name, such as in a law firm partnership).
(3)On-line receipt of EINS generate separate rules for the name control of partnerships.
(4)Whether received on-line or by paper, if the first word is “The,” disregard it unless it is followed by only one other word.
(5)If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name
control for a partnership is developed using the first four characters of the primary name line.
(6)If the first two digits of the EIN are other than 20, 26, 27, or 45, the name control for a partnership results from the
trade or business name of the partnership. If there is no trade or business name, a name control results from the first
four letters of a partnership name, in the case of a list of partners followed by the word partnership or an abbreviation
thereof, or the last name of the first partner on the original Form SS-4, Application for Employer Identification Number.
(e)The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent must
have the word “Estate” after the first four characters in the primary name line.
(f)The name control for trusts and fiduciaries results in the following:
(1)Name controls for individual trusts are created from the first four characters of the individual’s last name.
(2)For corporations set up as trusts, use the first four characters of the corporate name.
(3)There are separate rules for the name control of trusts, depending on whether the EIN is an on-line assignment.
(4)If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name
control is developed using the first four characters of the first name on the primary name line. (Note: The online EIN
application will begin assigning the first two digits of 46 and 47 in the future.) Ignore leading phrases such as “Trust
for” or “Irrevocable Trust”.
(5)If the first two digits of the EIN are other than 20, 26, 27, or 45, (46 and 47, in the future) then the name control for a
trust or fiduciary account results from the name of the person in whose name the trust fiduciary account is established.
(g)The only organization, which you will always abbreviate, is Parent Teachers Association (PTA). The name control will be
“PTA” plus the first letter of the name of the state in which the PTA is located.
(h)The name control for a local or post number is the first four characters of the national title.
(i)Use the name control of the national organizationname if there is a Group Exemption Number (GEN).
(j)For churches and their subordinates (for example nursing homes, hospitals), the name control consists of the first four
characters of the legal name of the church (or subordinate).
(k)If the organization’s name indicates a political organization, use the individual’s name as the name control.
(l)The words Kabushiki Kaisha or Geisha are the Japanese translation of the words “stock company” or “corporation.”
Therefore, if these words appear in a name line, these words move to the end of the name where the word “corporation”
would normally appear.
.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 beinstructed 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 filers. The information will not be used by IRS.
.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.
.09Do not use decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numeric characters.
2012–33 I.R.B.206August 13, 2012

Record Name: Payee “B” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter “B.”
2–5
Payment Year4
Required.Enter “2012.” If reporting prior year data, report the year
which applies (2010,2011, etc.).
6
Corrected Return Indicator (See
Note.)
1
Required for corrections only.Indicates a corrected return. Enter
the appropriate code from the following table.
CodeDefinition
GIf this is a one-transaction correction or the first of
a two-transaction correction
CIf this is the second transaction of a two- transaction
correction
BlankIf this is not a return being submitted to correct
information already processed by IRS
Note:C, G, and non-coded records must be reported using separatePayer “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 last name of
the person whose TIN is being reported in positions 12–20 of the
“B” Record; otherwise, enter blanks. Last names of less than four
characters must be left justified, filling the unused positions with
blanks. Special characters and embedded blanks must be removed.
The following examples may be helpful to filers in developing the Name Control. The underlined section is the correct name
control for the entity listed.
I
ndividuals
Ralph Teak
Dorothy Willow
Joe M
cCedar
Brandy C
edar-Hawthorn
Victoria W
indsor-Maple
Joseph A
sh&LindaBirch
Edward & Joan M
aple
S
oleProprietor
True Name: Arthur P. Aspen
Trade Name: Sunshine Restaurant
Name Control: Arthur P A
spen
Maiden Name: Jane Smith
Married Name: Jane Smith Jones
Name Control: Jane Smith J
ones
Name: Jane Smith-Jones
Name Control: Jane S
mith-Jones
Name: Juan Garza Morales
Name Control: Juan G
arza Morales
Name: Maria Lopez Moreno
Name Control: Maria L
opezMoreno
Name: Elena de la Rosa
Name Control: Elena d
elaRosa
August 13, 20122072012–33 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Name: Sunny Ming Lo
Name Control: Sunny Ming Lo(blank)(blank)
Name: Kim Van Nguyen
Name Control: Kim Van N
guyen
C
orporations
Name: The Meadowlark Company
Name Control: M
eadowlark Company
Name: The Flamingo
Name Control: T
heFlamingo
Name: George Giraffe PSC
Name Control: G
eorge Giraffe PSC
K
athryn Canary Memorial Foundation
BarbaraJ.ZinniaZ
ZGrain
P
artnerships
Rosies Restaurant
B
urgundy, Olive & Cobalt, Ptrs
T
heHemlock
The H
emlock Grill
J
ohnWillow and James Oak Partnership (EIN assigned online)
A. S. Green, (The) O
akTree
K.L. B
lack & O.H. Brown
Bob Orange and Carol Black, et al. Ptrs. dba The M
erryGo Round
E
states
Name: Howard J. Smith Dec’d
Name Control: Howard J S
mith, Estate
T
rustsandFiduciaries
Name: Michael T. Azalea Revocable Trust
Name Control: Michael T A
zalea Rvoc Tr
Name: Sunflower Company Employee Benefit Trust
Name Control: S
unflower Company Employee Benefit Trust
J
onathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online)
Jonathan P
eriwinkle Memory Church Irrevocable Trust
Trust for the benefit of B
obJones (EIN assigned online)
Trust for the benefit of Bob J
ones
2012–33 I.R.B.208August 13, 2012

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
OtherOrganizations
Name: Parent Teachers Assn Congress of Georgia
Name Control: P
TAG
Church of All
Committee to Elect Patrick Doe: Name control P
ATRICK DOE
Committee to Elect Pat Doe: Name control P
ATDOE
G
reen Door Kabushiki Kaisha
11Type of TIN1This field is used to identify the Taxpayer Identification Number
(TIN) in positions 12–20 as either an Employer Identification
Number (EIN), a Social SecurityNumber (SSN), an Individual
Taxpayer Identification Number (ITIN) or an Adoption Taxpayer
Identification Number (ATIN). Enter the appropriate code from the
following table:
CodeTypeofTINTypeofAccount
1EINA business, organization, some
sole proprietors, or other entity
2SSNAn individual, including some
sole proprietors
2ITINAnindividualrequiredtohavea
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/AIfthetypeofTINisnot
determinable, 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 applied for but not received, enter blanks. Do not enter
hyphens or alpha characters. All zeros, ones, twos, etc., will have the
effect of an incorrect TIN. If the TIN is not available, enter blanks.
Note:If the filer is required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on Form
1099, see the2012 General Instructions for Certain Information Returnsfor reporting instructions.
August 13, 20122092012–33 I.R.B.

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
information 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 reporting have a unique account number. For example,
if a payer has three separate pension distributions for the same
payee and three separate Forms 1099-R are filed, three separate
unique account numbers are required. A payee’s account number
may be given a unique sequencing number, such as 01, 02 or A,
B, etc., to differentiate each reported information 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 notification and may
be helpful in identifying the branch or subsidiary reporting the
transaction. The account numbercan be any combination of alpha,
numeric, or special characters. Iffewer than twenty characters are
used, filers may either left or right-justify, filling the remaining
positions with blanks.
41–44Payer’s Office Code4Enter the office code of the payer; otherwise, enter blanks. For
payers with multiple locations, this field may be used to identify the
location of the office submitting the information returns. This code
will also appear on backupwithholding 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
payment 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
indicated by placing a “+” (plus) or“-” (minus) signin 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.
Note:If payment amounts exceed the 12 field positions allotted, a separate payee “B” record must be submitted for the remainder.
The files must not be exactly the same to avoid duplicate filing discrepancies. For example: For Form 1099-K reporting
12,000,000,000.00, the first “B” record would show 8,000,000,000.00 and the second “B” record would show 4,000,000,000.00.
One substitute Form 1099-K may be sent to the recipient aggregating the multiple Forms 1099-K.
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.
2012–33 I.R.B.210August 13, 2012

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
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.
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.
223–234 Payment Amount F*12The amount reported in this field represents payments for Amount
Code F in the “A” Record.
235–246
Payment Amount G*12The amount reported in this field represents payments for Amount
Code G in the “A” Record.
*Note: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.
247Foreign Country Indicator1
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
indicator, 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 Lines.
August 13, 20122112012–33 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
248–287 First Payee Name Line40
Required.Enter the name of the payee (preferably last name
first) whose Taxpayer Identification Number (TIN) was provided
in positions 12-20 of the Payee “B” Record. Left-justify the
information 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. Extraneous
words, titles, and special characters (that is, Mr., Mrs., Dr., period,
apostrophe) should be removed from the Payee Name Lines. A
hyphen (-) and an ampersand (&) are the only acceptable special
characters for First and Second Payee Name Lines.
Note:If a filer is required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on Form
1099, see the2012 General Instruction for Certain Formsfor reporting instructions.
288–327 Second Payee Name Line40
If there are multiple payees(for example, partners, joint owners,
or spouses), use this field for those names not associated with the
TIN provided in positions 12–20 of the “B” Record, or if not enough
space was provided in the First Payee Name Line, continue the
name in this field. Do not enter address information. It is important
that filers provide as much payee information to IRS as possible
to identify the payee associated with the TIN. Left-justify the
information and fill unused positions with blanks. See theNote
under the First Payee Name Line.
328–367 Blank40Enter blanks.
368–407 Payee Mailing Address40
Required.Enter the mailing address of the payee. The street
address should include number, street, apartment or suite number, or
PO Box if mail is not delivered to a street address. This field must
not contain 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 the
information and fill 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 Code9
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 the 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.
2012–33 I.R.B.212August 13, 2012

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
500–507
Record Sequence Number8
Required.Enter the number of the record as it appears within
the file. The record sequencenumber for the “T” Record will
alwaysbeone(1),sinceitisthefirstrecordonthefileandthefile
can have only one “T” Record in a file. Each record, thereafter,
must be incremental by one inascending numerical sequence,
that is, 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 the final record of the file, the
“F” Record.
508–543
Blank36Enter blanks.
Standard Payee “B” Record Format For All Types of Returns, Positions 1–543
Record
Type
Payment
Year
Corrected
Return
Indicator
Name
Control
Type of
TIN
Payee’s
TIN
1
2–5
67–101112–20
Payer’s Account
Number For
Payee
Payer’s
Office Code
BlankPayment Amount
1
Payment Amount
2
Payment Amount
3
21–4041–44
45–5455–66
67–7879–90
Payment Amount
4
Payment Amount
5
Payment Amount
6
Payment Amount
7
Payment Amount
8
Payment Amount
9
91–102103–114
115–126
127–138
139–150151–162
Payment Amount
A
Payment Amount
B
Payment Amount
C
Payment Amount
D
Payment Amount
E
Payment Amount
F
163–174
175–186
187–198199–210211–222223–234
Payment Amount
G
Foreign Country
Indicator
First Payee Name
Line
Second Payee
Name Line
BlankPayee Mailing
Address
235–246
247248–287288–327328–367368–407
BlankPayee CityPayee StatePayee Zip CodeBlankRecord
Sequence
Number
Blank
408–447448–487488–489490–498499
500–507
408–447
August 13, 20122132012–33 I.R.B.

The following sections define the field positions for the different types of returns in the Payee “B” Record (positions
544–750):
(1) Form 1097-BTC(16) Form 1099-MISC*
(2) Form 1098(17) Form 1099-OID*
(3) Form 1098-C(18) Form 1099-PATR*
(4) Form 1098-E(19) Form 1099-Q
(5)
Form 1098-T(20) Form 1099-R*
(6) Form 1099-A(21) Form 1099-S
(7) Form 1099-B(22) Form 1099-SA
(8) Form 1099-C(23) Form 3921
(9) Form 1099-CAP(24) Form 3922
(10) Form 1099-DIV*
(25) Form 5498*
(11) Form 1099-G*(26)
Form 5498-ESA
(12) Form 1099-H(27)
Form 5498-SA
(13) Form 1099-INT*(28)
Form 8935
(14) Form 1099-K*(29) Form W-2G
(15)
Form 1099-LTC
* These forms may be filed through the Combined Federal/State Filing Program. IRS will forward these records to participating
states for filers who have been approved for the program. See Part A, Sec. 10, for information about the program, including
specific codes for the record layouts.
(1) Payee “B” Record — Record LayoutPositions 544–750 for Form 1097-BTC
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Issuer Indicator1
Required
.Enter the appropriate indicator from the table below:
Indicator
Usage
1Issuer of bond or its agent filing initial2012Form
1097-BTC for credit being reported
2An entity that received a2012Form 1097-BTC for
credit being reported
548–555
Blanks8Enter blanks.
556
Code1
Required.Enter the appropriate alpha indicator from the table be-
low:
Indica
tor
Usage
AAccount
number
CCUSIPnu
mber
OUniqueI
dentification Number: Not an account/
CUSIP nu
mber, such as a self-provided identifica-
tion num
ber.
557–559 Blanks3Enter bl
anks.
560–598
Unique I
dentifier
39Enter th
e unique identifier assigned to the bond. This can be an
alphanu
meric identifier such as the CUSIP number. Right-justify the
informa
tion and fill unused positions with blanks.
2012–33 I.R.B.214August 13, 2012

(1) Payee “B” Record — Record Layout Positions 544–750 for Form 1097-BTC (Continued)
Field
Position
Field Title
Length
Description and Remarks
599–601
Bond Type3
Required.Enter the appropriate indicator from the table below:
Indicator
Usage
101Clean Renewable Energy Bond
199Other
602–662
Blank
61
Enter 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.You may enter comments here.
If this field is not used, 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 1097-BTC
BlankIssuer IndicatorBlankCodeBlankUnique Identifier
544–546547548–555556
557–559
560–598
Bond TypeBlankSpecial Data EntriesBlankBlank or CR/LF
599–601602–662
663–722723–748
749–750
(2) 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 used, 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 EntriesBlankBlank or CR/LF
544–662
663–722723–748
749–750
August 13, 20122152012–33 I.R.B.

(3) 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) if the 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.
549–552 Year4Enter the Year of the vehicle in the format YYYY.
553–565
Make13Enter the Make of the vehicle. Left-justify the information and fill
unused positions with blanks.
566–587
Model22Enter the Model of the vehicle. Left-justify the information and fill
unused positions with blanks.
588–612
Vehicle or Other Identification
Number
25
Enter the vehicle or other identification number of the donated
vehicle. Left-justify the information and fill unused positions with
blanks.
613–651
Vehicle Description39Enter a descriptionof material improvements or significant
intervening use and duration of use. Left-justify the information and
fill unused positions with blanks.
652–659
Date of Contribution8Enter the date the contribution was made to an organization, in the
format YYYYMMDD (for example, January 5,2012, would be
20120105). Do not enter hyphens or slashes.
660Donee Indicator1Enter the appropriate indicator from the following table to report if
the donee of the vehicle provides goods 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 the law the 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 used, enter blanks.
723–730 Date of Sale8Enter the date of sale, in the format YYYYMMDD (for example,
January 5, 2012, would be 20120105). Do not enter hyphens or
slashes.
731–746 Goods and Services16Enter a description of any goodsand services received for the
vehicle; otherwise, leave blank. Left-justify information and fill
unused positions with blanks.
2012–33 I.R.B.216August 13, 2012

(3) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-C (Continued)
Field
Position
Field Title
Length
Description and Remarks
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 1098-C
BlankTransaction
Indicator
Transfer After
Improvement
Indicator
Transfer Below
Fair Market Value
Indicator
YearMake
544–545546547548549–552553–565
ModelVehicle or Other
Identification
Number
Vehicle DescriptionDate of
Contribution
Donee IndicatorIntangible
Religious Benefits
Indicator
566–587588–612613–651652–659
660661
Deduction $500 or
Less Indicator
Special Data
Entries
Date of SaleGoods and
Services
BlankBlank or CR/LF
662663–722723–730731–746747–748
749–750
(4) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-E
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Origination Fees/Capitalized
Interest Indicator
1Enter “1” (one) if the amount reported in Payment Amount Field 1
does not include loan origination fees and/or capitalized interest.
Otherwise, enter a blank.
548–662
Blank
115
Enter 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 the
filing requirements. If this field is not used, 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
August 13, 20122172012–33 I.R.B.

(5) 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 Indicator1
Required.Enter “1” (one) if the student was at least a half-time
student during any academic period that began in2012.Otherwise,
enter a blank.
548
Graduate Student Indicator1
Required.Enter “1” (one) if the student is enrolled exclusively in a
graduate level program. Otherwise, enter a blank.
549
Academic Period Indicator1Enter “1” (one)if the amount in Payment Amount Field 1 or
Payment Amount Field 2 includes amounts for an academic period
beginning January through March2013. Otherwise, enter a blank.
550
Method of Reporting 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 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 used, 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-T
BlankHalf-time Student
Indicator
Graduate Student
Indicator
Academic Period
Indicator
Method of
Reporting
Amounts Indicator
Blank
544–546547548549550551–662
Special
Data
Entries
BlankBlank
or CR/LF
663–722723–748
749–750
(6) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-A
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Personal Liability Indicator1Enter 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.
2012–33 I.R.B.218August 13, 2012

(6) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-A (Continued)
Field
Position
Field Title
Length
Description and Remarks
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 (for example, January 5,2012,would
be20120105). Do not enter hyphens or slashes.
556–594
Description of Property39Enter a brief description of the property. For real property, enter the
address, or, if the address does not sufficiently identify the property,
enter the section, lot and block. For personal property, enter the
type, make and model (for example, 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 the information and fill unused positions with blanks.
595–662
Blank68Enter 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 the
filing requirements. If this field is not used, 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-A
BlankPersonal Liability
Indicator
Date of Lender’s
Acquisition or
Knowledge of
Abandonment
Description of
Property
BlankSpecial Data
Entries
544–546547548–555556–594595–662
663–722
BlankBlank or CR/LF
723–748
749–750
(7) 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.
545Non-covered Security Indicator1Enter the appropriate indicator from the following table, to identify
a Non-covered Security; if not a Non-covered Security, enter a blank
Indicator
Usage
1Non-covered Security Basis not not reported to IRS
2Non-covered Security Basis reported to IRS
BlankNot a Non-covered Security
August 13, 20122192012–33 I.R.B.

(7) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-B (Continued)
Field
Position
Field Title
Length
Description and Remarks
546
Type of Gain or Loss Indicator1Enter the appropriate indicator from the following table, to identify
the amount reported in Amount Code 2; otherwise, enter a blank.
Indicator
Usage
1Short term
2Longterm
547
Gross Proceeds Indicator1Enter the appropriateindicator from the following table, to identify
the amount reported in Amount Code 2; otherwise, enter a blank.
Indicator
Usage
1Gross proceeds
2Gross proceeds less commissions and options
premiums
548–555
Date of Sale or Exchange8For 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 (for example, January 5,2012, would be20120105).
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 the 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
Date of Acquisition8Enter the date of acquisition in the format YYYYMMDD (for
example, January 5, 2012, would be 20120105). Enter blanks if this
is an aggregate transaction. Do not enter hyphens or slashes.
616Loss not Allowed Indicator1Enter a “1” (one) if the recipient is unable to claim a loss on their
tax return based on amount in money amount code “2” (two), Stock,
bonds, etc. Otherwise, enter a blank.
617–629
Quantity Sold13Enter the quantity sold. Report whole numbers only. Right-justify
the information and fill unused positions with zeros.
630–642
Stock or other Symbol13Enter the alphanumeric Stock or other Symbol. Right-justify the
information and fill unused positions with blanks.
643–662Blank20Enter 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 used, enter
blanks. Report the Corporation’s Name, Address, City, State, and
ZIP in the Special Data Entry field.
2012–33 I.R.B.220August 13, 2012

(7) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-B (Continued)
Field
Position
Field Title
Length
Description and Remarks
723–734 State Income Tax Withheld12State 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 Withheld12Localincome 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-B
Second TIN Notice
(Optional)
Non-Covered
Security Indicator
Type of Gain or
Loss Indicator
Gross Proceeds
Indicator
Date of Sale or
Exchange
CUSIP Number
544545546547548–555556–568
DescriptionDate of
Acquisition
Loss not Allowed
Indicator
Quantity SoldStock or other
Symbol
Blank
569–607608–615
616
617–629630–642643–662
Special Data EntriesState Income Tax
Withheld
Local Income Tax
Withheld
BlankBlank or CR/LF
663–722723–734
735–746
747–748
749–750
August 13, 20122212012–33 I.R.B.

(8) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-C
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547Identifiable Event Code1Enter the appropriate indicator from the following table:
Indicator
Usage
ABankruptcy
BOther Judicial Debt Relief
CStatue of limitations or expiration of deficiency
period
DForeclosure election
EDebt Relief from probate or similar proceeding
FBy Agreement
GCreditor’s debt collection policy
HDiscontinued collection activity
IOther actual discharge before Identifiable event
548–555
Date of Identifiable Event8Enter the date the debt was canceled in the format of YYYYMMDD
(for example, January 5,2012,wouldbe20120105). Do not enter
hyphens or slashes.
556–594
Debt Description39Enter a description of the origin of the debt, such as student loan,
mortgage, or credit card expenditure. If a combined Form 1099-C
and 1099-A is being filed, also enter a description of the property.
595
Personal Liability Indicator1Enter “1” (one) if the borrower is personally liable for repayment or
leave blank if not personally liable for repayment.
596–662
Blank67Enter 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 used, 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
BlankIdentifiable Event
Code
Date of Identifiable
Event
Debt Description Personal Liability
Indicator
Blank
544–546
547
548–555556–594595596–662
Special Data EntriesBlankBlank or CR/LF
663–722723–748
749–750
2012–33 I.R.B.222August 13, 2012

(9) 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 Exchange8Enter the date the stock was exchanged for cash, stock in the
successor corporation, or otherproperty received in the format
YYYYMMDD (for example, January 5, 2012, would be 20120105).
Do not enter hyphens or slashes.
556–607
Blank
52
Enter blanks.
608–615
Number of Shares Exchanged8Enter the numberof shares of the corporation’s stock which
were exchanged in the transaction. Report whole numbers only.
Right-justify the information and fill unused positions with zeros.
616–625
Classes of Stock Exchanged10Enter the class ofstock that was exchanged. Left- justify the
information and fill unused positions with blanks.
626–662 Blank37Enter 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 used, 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
Blank
544–547548–555556–607608–615616–625
626–662
Special Data EntriesBlankBlank or CR/LF
663–722723–748
749–750
(10) 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.
August 13, 20122232012–33 I.R.B.

(10) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-DIV (Continued)
Field
Position
Field Title
Length
Description and Remarks
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 used, enter blanks.
723–734 State Income Tax Withheld12State 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 Withheld12Localincome 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 Code2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program enter the valid state
code from Part A, Sec. 10, Table 3. 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
State Income Tax
Withheld
544545–546547–586587–662
663–722723–734
Local Income Tax WithheldCombined Federal/State CodeBlank or CR/LF
735–746
747–748
749–750
(11) 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 Indicator1Enter “1” (one) toindicate the state or local income tax refund,
credit, or offset (Amount Code 2) is attributable to income tax that
applies exclusively to income from a trade or business.
Indicator
Usage
1Income tax refund applies exclusively to a trade
or business.
BlankIncome tax refundis a general tax refund.
2012–33 I.R.B.224August 13, 2012

(11) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-G (Continued)
Field
Position
Field Title
Length
Description and Remarks
548–551
Tax Year of Refund4Enter the tax year for which the refund, credit, or offset (Amount
Code 2) was issued. The tax year must reflect the tax year for which
the refund was made, not the tax year of Form 1099-G. The tax year
must be in the four-position format of YYYY (for example,2011).
The valid range of years for the refund is2001 through 2011.
Note:This data is not considered prior year data since it is required to be reported in the current tax year. Do NOT enter “P” in
field position 6 of the Transmitter “T” Record.
552–662
Blank111Enter 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. You may enter your routing and transit number
(RTN) here. If this field is not used, enter blanks.
723–734 State Income Tax Withheld12State 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 Withheld12Localincome 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 Code2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 3. 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 RefundBlankSpecial Data
Entries
State Income Tax
Withheld
544–546547548–551552–662
663–722723–734
Local Income Tax WithheldCombined Federal/State CodeBlank or CR/LF
735–746
747–748
749–750
(12) Payee “B” Record — 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 Eligible2
Required.Enter the total number of months the recipient is
eligible for health insurance advance payments. Right-justify the
information and fill unused positions with blanks.
August 13, 20122252012–33 I.R.B.

(12) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-H (Continued)
Field
Position
Field Title
Length
Description and Remarks
549–662
Blank114Enter 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 used, 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-H
BlankNumber of
Months Eligible
BlankSpecial Data
Entries
BlankBlank or CR/LF
544–546547–548549–662
663–722723–748
749–750
(13) Payee “B” R
ecord — 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.
587–599
CUSIP Number13Enter CUSIP Number. If the tax-exempt interest is reported in
the aggregate for multiple bonds or accounts, enter: VARIOUS.
Right-justify the information and fill unused positions with blanks.
600–662 Blank63Enter 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. You may enter your routing and transit number
(RTN) here. If this field is not used, enter blanks.
723–734 State Income Tax Withheld12State 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 Withheld12Localincome 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.
2012–33 I.R.B.226August 13, 2012

(13) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-INT (Continued)
Field
Position
Field Title
Length
Description and Remarks
747–748 Combined Federal/State Code2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec.10, Table 3. 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
CUSIP NumberBlankSpecial Data
Entries
544545–546547–586587–599
600–662663–722
State Income Tax Withheld Local Income Tax Withheld Combined Federal/State CodeBlank or CR/LF
723–734
735–746
747–748
749–750
(14) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-K
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Type of Filer Indicator1
Required.Enter the appropriate indicator from the following table;
otherwise, enter blanks.
Indicator
Usage
1Payment Settlement Entity (PSE)
2Electronic Payment Facilitator(EPF)
3Third Party Payer (TPP)
548Type of Payment Indicator1
Required.Enter the appropriate indicator from the following table;
otherwise, enter blanks.
Indicator
Usage
1Merchant Card Payment
2Third Party Network Payment
549–561
Number of Purchase Transactions 13Enter the number of purchase transactions. Report whole numbers
only. Right-justify the information and fill unused positions with
zeros.
562–564
Blank3Enter blanks.
565–604
Payment Settlement Entity’s
Nameand Phone Number
40Enter the payment settlement entity’s nameand phone numberif
different from the filers name; otherwise, enter blanks. Left-justify
the information, and fill unused positions with blanks.
605–608
Merchant Category Code (MCC) 4
Required.Enter the Merchant Category Code (MCC). All MCCs
must contain four numeric characters. If no code is provided, zero
fill.
609–662
Blank54Enter blanks.
August 13, 20122272012–33 I.R.B.

(14) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-K (Continued)
Field
Position
Field Title
Length
Description and Remarks
663–722
Special Data Entries
60
This 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. You may enter your routing and
transit number (RTN) here. If this field is not used, enter blanks.
723–734 State Income Tax Withheld12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting state tax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income Tax Withheld12Local 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 Code2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec.10, Table 3. 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-K
BlankType of Filer
Indicator
Type of Payment
Indicator
Number of
Purchase
Transactions
BlankPayment
Settlement Entity’s
Name and Phone
Number
544–546547
548
549–561562–564565–604
Merchant Category
Code (MCC)
BlankSpecial Data
Entries
State Income Tax
Withheld
Local Income Tax
Withheld
Combined
Federal/State
Code
605–608
609–662
663–722
723–734
735–746
747–748
Blank or CR/LF
749–750
2012–33 I.R.B.228August 13, 2012

(15) 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 Indicator1Enter the appropriateindicator from the following table; otherwise,
enter blanks.
Indicator
Usage
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 Insured40
Required.Enter the name of the insured.
597–636
Address of Insured40
Required.Enter the address of the insured. The street address
should include number, street, apartment or suite number (or PO
Box if mail is not delivered to street address). Left-justify the
information and fill unused positions with blanks. This field must
not contain any data otherthan the payee’s address.
For U.S. addresses, the payee city, state, and ZIP Code must be reported as a40, 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
inthefollowingorder:city,provinceorstate,postalcode,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 and fill
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 Insured9
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.
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.
Indicator
Usage
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 (for
example, January 5,2012, would be20120105). 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.
August 13, 20122292012–33 I.R.B.

(15) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC (Continued)
Field
Position
Field Title
Length
Description and Remarks
723–734 State Income Tax Withheld12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. Right-justify the
information and fill unused positions with zeros.
735–746
Local Income Tax Withheld12Localincome 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 zero filled.
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-LTC
BlankType of Payment
Indicator
Social Security
Number of Insured
Name of Insured Address of Insured City of Insured
544–546547548–556557–596597–636
637–676
State of InsuredZIP Code of
Insured
Status of Illness
Indicator (Optional)
Date Certified
(Optional)
Qualified
Contract Indicator
(Optional)
Blank
677–678679–687688689–696697698–722
State Income Tax Withheld Local Income Tax WithheldBlankBlank or CR/LF
723–734
735–746
747–748
749–750
(16) 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.
547Direct 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 indicator only, use Type of Return “A” in Field Positions 26–27, 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 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 used, enter blanks.
2012–33 I.R.B.230August 13, 2012

(16) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-MISC (Continued)
Field
Position
Field Title
Length
Description and Remarks
723–734 State Income Tax Withheld12State 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 Withheld12Local 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 continu-
ation of the Special Data Entries Field.
747–748 Combined Federal/State Code2If this payee record is to be forwarded to a state agency as part of the
Combined Federal/State Filing Program, enter the valid state code
from Part A, Sec. 10, Table 3. For those payers or states not partici-
pating 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
544545–546547548–662
663–722723–734
Local Income Tax WithheldCombined Federal/State CodeBlank or CR/LF
735–746
747–748
749–750
(17) 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 (for
example, NYSE XYZ 12/2012). Show the name of the issuer if
other than the payer. If fewer than 39 characters are required,
left-justify the information and fill unused positions with blanks.
586–662
Blank77
Enter 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 used, enter blanks.
August 13, 20122312012–33 I.R.B.

(17) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-OID (Continued)
Field
Position
Field Title
Length
Description and Remarks
723–734 State Income Tax Withheld12State 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 Withheld12Localincome 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 Code2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 3. 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 WithheldCombined Federal/ State CodeBlank or CR/LF
735–746
747–748
749–750
(18) 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 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 used, enter blanks.
723–734 State Income Tax Withheld12State 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.
2012–33 I.R.B.232August 13, 2012

(18) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-PATR (Continued)
Field
Position
Field Title
Length
Description and Remarks
735–746
Local Income Tax Withheld12Localincome 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 Code2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 3. 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 PATR
Second TIN Notice
(Optional)
BlankSpecial Data Entries State Income Tax
Withheld
Local Income Tax
Withheld
Combined
Federal/ State
Code
544545–662
663–722723–734
735–746
747–748
Blank or CR/LF
749–750
(19) 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.
548
Type of Tuition Payment1
Required.Enter the appropriate code from the table below to
indicate the type of tuition payment; otherwise, leave blank.
Indicator
Usage
1Private program payment
2State program payment
3Coverdell ESA contribution
549
Designated Beneficiary1
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 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 used, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
August 13, 20122332012–33 I.R.B.

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
544–546547548549550–662
663–722
BlankBlank or CR/LF
723–748
749–750
(20) 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
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 beused 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. Distribution Codes 3, 5, 9, E, F, N, Q, R, S and T cannot be
used with any other codes. Distribution Code G may be used with
Distribution Code 4 only if applicable.
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,qualified long-term care
insurance, or endowment contracts)
7*Normal distribution
8*Excess contributionsplus earnings/excess
deferrals (and/or earnings) taxable in2012
For a detailed explanation of distribution codes
see the2012 instructions for Forms 1099-R
and 5498
See the chart at the end of this record layout for
a diagram of valid combinations of Distribution
Codes.
9Cost of current life insurance protection (premiums
paid by a trustee or custodian for current insurance
protection)
2012–33 I.R.B.234August 13, 2012

(20) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
Position
Field Title
Length
Description and Remarks
AMay be eligible for 10-year tax option
BDesignated Roth account distribution
EDistribution under Employee Plans Compliance
Resolution System (EPCRS)
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 for2012
P*Excess contributionsplus earnings/excess
deferrals taxable in2010
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 for2011
(See Note.)
S*Early distribution from a SIMPLE IRA in first 2
years, no known exception
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.
UDistribution from ESOP under Section 404(k).
WCharges or payments for purchasing qualified
long-term care insurancecontracts under combined
arrangements.
*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 ofthe Payee “B” Record.
Note:ThetrusteeofthefirstIRAmustreport 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 a blank. (If the Taxable
Amount Not Determined Indicatoris used, enter “0s” [zeros] in
Payment Amount Field 2 of the Payee “B” Record.) Please make
every effort to compute the taxable amount.
August 13, 20122352012–33 I.R.B.

(20) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
Position
Field Title
Length
Description and Remarks
548
IRA/SEP/SIMPLE Indicator1Enter “1” (one) for atraditional IRA, SEP, or SIMPLE distribution
or Roth conversion; otherwise, enter a blank. (See Note)Ifthe
IRA/SEP/SIMPLE Indicator is used, enter the amount of the Roth
conversion or distribution in Payment Amount Field A of the Payee
“B” Record. Do not use the indicator for a distribution from a Roth
or for an IRA recharacterization.
Note:For Form 1099-R, generally, report the Roth conversion ortotal 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 the2012 Instructions for Forms 1099-R and 5498for exceptions
(Box 2a instructions).
549Total 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 Distribution2Use this fieldwhen 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 11percent). Enter the percentage
received by the person whose TINis included in positions 12-20
of the “B” Record. This field must be right-justified, and unused
positions must be zero-filled. If notapplicable, 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 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 used, enter blanks.
723–734 State Income Tax Withheld12State income tax withheld is for the convenience of filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting state tax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income Tax Withheld12Local income tax withheld is for the convenience of 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 Code2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 3. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2012–33 I.R.B.236August 13, 2012

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
552–555556–662
663–722723–734
735–746
747–748
August 13, 20122372012–33 I.R.B.

Blank or CR/LF
749–750
(21) 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 Indicator1
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
(for example, January 5,2012would be20120105). Do not enter
hyphens or slashes.
556–594
Address or Legal Description39
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 the information and fill unused
positions with blanks.
595–662
Blank68Enter 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 used, enter blanks.
723–734 State Income Tax Withheld12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting state tax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income Tax Withheld12Localincome 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-S
BlankProperty or
Services Indicator
Date of ClosingAddress or Legal
Description
BlankSpecial Data
Entries
544–546547548–555556–594595–662
663–722
State Income Tax Withheld Local Income Tax WithheldBlankBlank or CR/LF
723–734
735–746
747–748
749–750
2012–33 I.R.B.238August 13, 2012

(22) Payee “B” Record - Record Layout Positions 544–750 for Form 1099-SA
Field
Position
Field Title
Length
Description and Remarks
544
Blank1Enter blank.
545
Distribution Code1
Required. Enter the applicable code fromthe table below to indicate
thetypeofpayment.
CodeCategory
1Normal distribution
2Excess contribution
3Disability
4Death distribution other than 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
6Death distribution after the year of death to
a nonspouse beneficiary. (Do not use for a
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
ablank.
549
Archer MSA Indicator1Enter “1” (one) if distributions are from an Archer MSA. Otherwise,
enter a blank.
550–662
Blank113Enter 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 used, enter blanks.
723–734 State Income Tax Withheld12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting state tax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income Tax Withheld12Localincome 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.
August 13, 20122392012–33 I.R.B.

Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA
BlankDistribution CodeBlankMedicare
Advantage MSA
Indicator
HSA IndicatorArcher MSA
Indicator
544545546547548549
BlankSpecial Data
Entries
StateIncomeTax
Withheld
Local Income Tax
Withheld
BlankBlank or CR/LF
550–662
663–722723–734
735–746
747–748
749–750
(23) Payee “B” Record — Record Layout Positions 544–750 for Form 3921
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547–554
Date Option Granted8
RequiredEnter the date the option was granted as YYYYMMDD
(for example, January 5, 2012, would be 20120105). Otherwise,
enter blanks.
555–562
Date Option Exercised8
RequiredEnter the date the option was exercised as YYYYMMDD
(for example. January 5, 2012, would be20120105). Otherwise,
enter blanks.
563–570
Number of Shares Transferred8
RequiredEnter the number of shares transferred. Report whole
numbers only, using standard rounding rules as necessary.
Right-justify the information and fill unused positions with zeros.
Otherwise, enter zeros.
571–574
Blank4Enter blanks.
575–614
If Other Than Transferor
Information
40Enter other than transferor information, left justify the information
and fill unused positions with blanks. Otherwise, enter blanks.
615–662
Blank48Enter blanks.
663–722 Special Data Entry Field60This 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 used, 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 3921
BlankDate Option
Granted
Date Option
Exercised
Number of Shares
Transferred
BlankIf Other Than
Transferor
Information
544–546547–554555–562563–570571–574574–614
2012–33 I.R.B.240August 13, 2012

BlankSpecial Data EntriesBlankBlank or CR/LF
615–662
663–722723–748
749–750
(24) Payee “B” Record - Record Layout Positions 544–750 for Form 3922
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547–554
Date Option Granted to Transferor 8
RequiredEnter the date the option wasgranted to the transferor
as YYYYMMDD (for example, January 5, 2012 as 20120105).
Otherwise, enter blanks.
555–562
Date Option Exercised by
Transferor
8
RequiredEnter the date the option wasexercised by the transferor
as YYYYMMDD (for example, January 5, 2012, as 20120105).
Otherwise, enter blanks.
563–570
Number of Shares Transferred8
RequiredEnter the number of shares transferred. Report whole
numbers only, using standard rounding rules as necessary.
Right-justify the information and fill unused positions with zeros
Otherwise, enter zeros.
571–578
Date Legal Title Transferred by
Transferor
8
RequiredEnter the date the legal title was transferred by the
transferor as YYYYMMDD (for example, January 5, 2012 as
20120105). Otherwise, enter blanks.
579–662
Blank84Enter blanks.
663–722 Special Data Entry Field60This 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 used, enter blanks.
723–748 Blank26Enter blanks.
749–750
Special Data Entries2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record - Record Layout Positions 544-750 for Form 3922
BlankDate Option
Granted to
Transferor
Date Option
Exercised by
Transferor
Number of Shares
Transferred
Date Legal Title
Transferred by
Transferor
Blank
544–546547–554555–562563–570571–578579–662
Special Data EntriesBlankBlank or CR/LF
663–722723–748
749–750
August 13, 20122412012–33 I.R.B.

(25) 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 a rollover
(Amount Code 2) or Fair Market Value (Amount Code 5) for a SEP.
Otherwise, enter a blank.
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
RMDIndicator1
Required.Enter “1” (one) if reporting RMD for2013.Otherwise,
enter a blank.
552–555
Year of Postponed Contribution4Enter the year in YYYY format. Otherwise, enter blanks.
556–563
Postponed Contribution Code8
Required, if applicable.Enter the Public Law or Executive Order
under which the Postponed Contribution is being issued. Begin with
either:
PLPublic Law
EOExecutive Order
564–565
Repayment Code2
Required.Enter the two characteralpha Repayment Code.
Otherwise, enter blanks.
CodeCategory
QRQualified Reservist Distribution
DDFederally Designated Disaster Distribution
566–573
RMD Date8Enter the date by which the RMD amount must be distributed to
avoid the 50% excise tax. Format the date as YYYYMMDD (for
example, January 5,2013as 20130105). Otherwise, enter blanks.
574–662
Blank89Enter 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 used, enter blanks.
723–746 Blank24Enter blanks.
747–748 Combined Federal/State Code2If this payee record is to be forwarded to a state agency as part of
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 3. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2012–33 I.R.B.242August 13, 2012

Payee “B” Record — Record LayoutPositions 544–750 for Form 5498
BlankIRA
Indicator
SEP
Indicator
SIMPLE
Indicator
Roth
IRA
Indicator
RMD
Indicator
544–546547548549550551
Year of Postponed
Contribution
Postponed
Contribution Code
Repayment CodeRMD DateBlankSpecial Data
Entries
552–555556–563564–565566–573574–662
663–722
BlankCombined Federal/State CodeBlank or CR/LF
723–746747–748
749–750
(26) Payee “B” Record — Record Layout Positions 544–750 for Form 5498-ESA
Field
Position
Field Title
Length
Description and Remarks
544–662
Blank119Enter 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-ESA
BlankSpecial Data
Entries
BlankBlank
or CR/LF
544–662
663–722723–748
749–750
(27) 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 a Medicare Advantage MSA. Otherwise, enter
a blank.
548
HSA Indicator1Enter “1” (one) for an HSA. Otherwise, enter a blank.
August 13, 20122432012–33 I.R.B.

(27) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-SA (Continued)
Field
Position
Field Title
Length
Description and Remarks
549
Archer MSA
Indicator
1Enter “1” (one) for an 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 IndicatorArcher
MSA Indicator
BlankSpecial
Data Entries
544–546547548549550–662
663–722
BlankBlank
or CR/LF
723–748
749–750
(28) Payee “B” Record - Record Layout Positions 544–750 for Form 8935
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547–550
Year of First Payment4Enter the year of the first payment as YYYY. Otherwise, enter
blanks.
551–554
Year of Second Payment4Enter the year of the second payment as YYYY. Otherwise, enter
blanks.
555–558
Year of Third Payment4Enter the year of the third payment as YYYY. Otherwise, enter
blanks.
559–562
Year of Fourth Payment4Enter the year of the fourth payment as YYYY. Otherwise, enter
blanks.
563–566
Year of Fifth Payment4Enter the year of the fifth payment as YYYY. Otherwise, enter
blanks.
567–662
Blank96Enter 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 used, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2012–33 I.R.B.244August 13, 2012

Payee “B” Record - Record Layout Positions 544-750 for Form 8935
BlankYear of First
Payment
Year of Second
Payment
Year of Third
Payment
Year of Fourth
Payment
Year of Fifth
Payment
544–546547–550551–554555–558559–562563–566
BlankSpecial Data
Entries
BlankBlank
or CR/LF
567–662
663–722723–748
749–750
(29) 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
8Poker Winnings
9Any other type of gambling winnings
548–555
Date Won8
Required.Enter the date of the winning transaction in the format
YYYYMMDD (for example, January 5,2012, would be20120105).
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.
August 13, 20122452012–33 I.R.B.

(29) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G (Continued)
Field
Position
Field Title
Length
Description and Remarks
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 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 state tax 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 W-2G
BlankType of Wager
Code
Date
Won
TransactionRaceCashier
544–546547548–555556–570571–575576–580
WindowFirst IDSecond IDBlankSpecial Data
Entries
State Income
Tax
Withheld
581–585586–600601–615
616–662663–722723–734
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
735–746
747–748
749–750
Sec. 8. 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 fixed length of 750 positions. The control fields are each eighteen positions in length.
2012–33 I.R.B.246August 13, 2012

Record Name: End of Payer “C” Record
Field
Position
Field Title
Length
Description and Remarks
1Record
Type
1
Required.Enter “C”.
2–9Number of
Payees
8
Required.Enter the total number of “B” Records covered by the
preceding “A” Record. Right-justify the 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 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 eighteen 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 those items 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.
268–285
Control Total F18
286–303 Control Total G18
304–499 Blank196Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within the
file. The record sequence number for the “T” Record will always
be “1” (one), since it is the first record on the file and the file
can have only one “T” Record in a file. Each record, thereafter,
must be incremental by one in ascending numerical sequence,that
is, 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 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.
August 13, 20122472012–33 I.R.B.

End of Payer “C” Record — Record Layout
Record
Type
Number of
Payees
BlankControl
Total
1
Control
Total
2
Control
Total
3
12–9
10–15
16–33
34–5152–69
Control
Total
4
Control
Total
5
Control
Total
6
Control
Total
7
Control
Total
8
Control
Total
9
70–87
88–105
106–123124–141
142–159
160–177
Control
Total
A
Control
Total
B
Control
Total
C
Control
Total
D
Control
Total
E
Control
Total
F
178–195
196–213214–231232–249
250–267268–285
Control
Total
G
BlankRecord
Sequence Number
BlankBlank
or CR/LF
286–303304–499
500–507508–748749–750
Sec. 9. 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,
used only when 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 beginning of Part C.
.03The “K” Record is a fixed length of 750 positions. The control total fields are each eighteen 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 for each state being reported.
.06Refer to Part A, Sec. 10, for the requirements and conditions that must be met to file through this program.
Record Name: State Totals “K” Record — Record Layout Forms 1099 DIV, 1099-G, 1099-INT,
1099-K, 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 the information and fill unused positions
with zeros.
10–15
Blank6Enter blanks.
2012–33 I.R.B.248August 13, 2012

Record Name: State Totals “K” Record — RecordLayout Forms 1099 DIV, 1099-G, 1099-INT,1099-K,
1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 (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 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 fieldsare eighteen positions in length.
268–285
Control Total F18
286–303 Control Total G18
304–499 Blank196Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within the
file. The record sequence number for the “T” Record will always
be “1” (one), since it is the first record on the file and the file
can have only one “T” Record in a file. Each record, thereafter,
must be incremental by one inascending numerical sequence,
that is, 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 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 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 totalis for the convenience of filers.
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 3.)
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
August 13, 20122492012–33 I.R.B.

State Totals “K” Record — Record Layout Forms 1099-DIV,1099-G, 1099-INT,1099-K, 1099-MISC,
1099-OID, 1099-PATR, 1099-R, and 5498
Record
Type
Number of
Payees
BlankControl
Total
1
Control
Total
2
Control
Total
3
12–9
10–15
16–33
34–5152–69
Control
Total
4
Control
Total
5
Control
Total
6
Control
Total
7
Control
Total
8
Control
Total
9
70–87
88–105
106–123124–141
142–159
160–177
Control
Total
A
Control
Total
B
Control
Total
C
Control
Total
D
Control
Total
E
Control
Total
F
178–195
196–213214–231232–249
250–267268–285
Control
Total
G
BlankRecord
Sequence Number
BlankState Income Tax
Withheld
Total
Local
Income
Tax
Withheld
Total
286–303304–499
500–507508–706
707–724
725–742
BlankCombined Federal/State CodeBlank
or CR/LF
743–746747–748
749–750
Sec. 10. 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 the information and fill unused positions with zeros
or enter all zeros.
10–30Zero21Enter zeros.
31–49Blank19Enter blanks.
2012–33 I.R.B.250August 13, 2012

Record Name: End of Transmission “F” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
50–57
Total Number of
Payees
8Enter the total number of Payee “B” Records reported in the file.
Right-justify the information and fill unused positions with zeros.
If this total was entered in the “T” Record, this field may be blank
filled.
58–499
Blank442Enter blanks.
500–507
Record Sequence Number8
Required.Enter the number of the record as it appears within the
file. The record sequence number for the “T” Record will always
be “1” (one), since it is the first record on the file and the file
can have only one “T” Record in a file. Each record, thereafter,
must be incremental by one inascending numerical sequence,
that is, 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 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
Blank
12–910–3031–49
50–5758–499
Record Sequence NumberBlankBlank
or CR/LF
500–507508–748749–750
User Notes
Part D. Extensions of Time and Waivers
Sec. 1. General — Extensions
.01Payers and employers can get an automatic 30-day extension of time to file by completing Form 8809,Application for Extension
of Time to File Information Returns. In addition, a request for an extension of time can be submitted in an electronic file or online
through the FIRE (Filing Information Returns Electronically) system. An extension of time to file may be requested for Forms 1042-S,
1097, 1098, 1099, 3921, 3922, 5498, 8027, W-2G, and W-2.
Note:IRS encourages the payer/transmitter community to use the online fill-in form in lieu of thepaper Form 8809. A transmitter
control code (TCC) is not required to use the online fill-in form option.
.02To complete the fill-in Form 8809 online on 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” andthenclick“Fill-inExtensionForm.”Thisoptionisonlyusedto
August 13, 20122512012–33 I.R.B.

request an automatic 30-day extension. Extension requests completed online through the FIRE system receive an instant response if
completed properly and timely.
.03A paper Form 8809 may be submitted to IRS at the address listed in .08 of this section. This form may be used to request an
extension of time to file information returns submitted on paper or filed electronically. A separate form must be completed for each
payer. Form 8809 may be computer generated or photocopied. Be sure to use the most recently updated version and include all the
pertinent information.
.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 duedates.) If requesting an extension of time to file several types
of forms, use one Form 8809; however, Form 8809 or an extension 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 (or
March 31 if filing the returns electronically). A signature and a reason for the request are not required when requesting an automatic
30-day extension.
.05As soon as it is apparent that a 30-day extension of time to fileis needed, an extension request should be submitted. Request
an extension for the current tax year only. IRS does not begin processingextensionrequestsuntilJanuary.Itmaytakeupto30days
for IRS to respond to a paper extension request. Extensions completed online through 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 must be resubmitted within twenty days of the date of the letter.
.07Requesting an extension of time for multiple payers or employers should be done by completing the online fill-in form or in an
electronic file (see Sect. 3 for the record layout) through the FIRE system. A separate Form 8809 must be completed online for each
payer when using the fill-in form option.
.08All requests for an extension of time filed on paper Forms 8809 must be sent using the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Note:Due to the large volume of mail received by IRS 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.
.09Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns,
and delivered by United States mail to IRS after the due date, are treated as timely under the “timely mailing as timely filing” rule. A
similar rule applies to designated private delivery services (PDSs). Notice 97-26, 1997-17 IRB 6, provides rules for determining the
date that is treated as the postmark date. For items delivered by a non-designated Private Delivery Service (PDS), the actual date of
receipt by IRS will be used as the filing date. For items deliveredby a designated PDS, but through atype of service not designated
in Notice 2004–83, 2004–52 IRB1030 the actual date of receipt by IRS will be used as the filing date. The timely mailing rule also
applies to furnishing statements to recipients and participants.
.10Transmitters requesting an extension of time with an electronic file will receive the file status results online. If the extension
requests are denied, the transmitters will receive a denial letter accompanied by a list of payers/employers covered under that denial.
.11If an extension request is approved, the approval notification should be kept on file. Do not send the approval notification or
copy of the approval notification to IRS or to the service center where the paper returns are filed.(An exception to this rule is: When
filing Form 8027 on paper only, attach a copy of the approval letter. If an approval letter has not been received, attach a copy of the
timely filed Form 8809.)
.12If an additional extension of time is needed, a Form 8809 and/orextension file must be sent by the initial extended due date.
Check the box on the form to indicate that an additional extension isbeing requested. 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 for Form 8809. Be sure to
include the reason an additional extension isneeded. If requesting a second30-day extension of time, submit the information return
files as soon as prepared. Do not wait for the IRS response to your second extension request. Requests for an additional extension
of time to file information returns are not automatically granted.Requests for additional time are granted only in cases of extreme
hardship or catastrophic event. The IRS will send a letter of explanation approving or denying requests for an additional extension of
time. (Refer to .11 of this Section.)
Sec. 2. Specifications for Filing Extensions of Time Electronically
.01The specifications in Sec.3 include the required 200-byte record layout for extensionsof time to file requests submitted elec-
tronically. The instructions for the information that is to be entered in the record are also included. Filers are advised to read this
section in its entirety to ensure proper filing.
2012–33 I.R.B.252August 13, 2012

.02If a filer does not have a Transmitter Control Code (TCC), Form 4419,Application for Filing Information Returns Electronically
(FIRE), must be submitted to obtain a TCC. This number must be used to submit extension requests in an electronic file. (See Part
A, Sec. 6.)
.03If requesting an additional extension of time, a Form 8809 must be faxed to IRB the same day as the transmission. Be sure to
include a signature and the reason anadditional extension is needed.
.04Do not submit tax year2012extension requests filed electronically beforeJanuary 4, 2013.
Sec. 3. Record Layout — Extension of Time
.01Positions 6 through 188 of the following record should contain information about the payer or employer for whom the extension
of time to file is being requested. Do not enter transmitter informationinthesefields.Onlyone TCC may be present in a file.
Record Layout for Extension of Time
Field
Position
Field Title
Length
Description and Remarks
1–5
Transmitter
Control Code
5Required. Enter the five-character alphanumeric Transmitter
Control Code (TCC) issued by IRS. Only one TCC per file is
acceptable.
6–14Payer TIN9
Required. Enter the valid nine-digit EIN/SSN assigned to the payer
or employer. Do not enter blanks, hyphens or alpha characters. All
zeros, ones, twos, etc., will have the effect of an incorrect TIN. For
foreign entities that are not required to have a TIN, this field may be
blank; however, the Foreign Entity Indicator in 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 the information and fill unused positions
with blanks.
55–94
Second Payer
Name
40
Required. If additional space is needed, this field may be used to
continue name line information (for example, c/o First National
Bank); otherwise, enter blanks.
95–134
Payer Address40
Required. Enter the payer’s address. The street address should
include the number, street, apartment, or suite number (or P.O. 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 the information and fill unused positions with
blanks.
August 13, 20122532012–33 I.R.B.

Record Layout for Extension of Time (Continued)
Field
Position
Field Title
Length
Description and Remarks
186Document Indicator
(See Note below.)
1
Required. From the table below, enter the appropriate document
code that indicates the form for which an extension of time is being
requested.
CodeDocument
1W-2
21097-BTC, 1098, 1098-C, 1098-E, 1098-T,
1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV,
1099-G, 1099-H, 1099-INT, 1099-K, 1099-LTC,
1099-MISC, 1099-OID, 1099-PATR, 1099-Q,
1099-R, 1099-S, 1099-SA, 3921, 3922, or W-2G
3
5498
41042-S
5
8027
6
5498-SA
7
5498-ESA
Note:Do not enter any other values in this field. Submit a separate record for each document. For example, when 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. When 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 Indicator
Indicator (See Note below.)
1Enter “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
1–5
6–14
15–5455–9495–134135–174
Payer
State
Payer
ZIP
Code
Document
Indicator
Foreign
Entity
Indicator
Recipient
Request
Indicator
Blank
175–176177–185
186187188189–198
Blank
or CR/LF
199–200
2012–33 I.R.B.254August 13, 2012

Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request an extension of time to furnish the statements to recipients of Forms 1097, 1098 series, 1099 series, 3921, 3922, 5498
series, W-2G, W-2 series, and 1042-S by submitting a letter to IRS atthe address listed in Part D, Sec.1.08. The letter should contain
the following information:
(a)Payeroremployername
(b)TIN
(c)Address
(d)Type of return
(e)Specify that the extension request isto provide statements to recipients
(f)Reason for the delay
(g)Signature of payer or duly authorized person
.02Requests for an extension of time to furnish statements to recipients of Forms 1097, 1098 series, 1099 series, 3921, 3922, 5498
series, W-2G, W-2 series, and 1042-S are not automatically approved. If approved, an extension will allow a maximum of 30 days
from the due date. The request must be postmarked no laterthan the date the statementsare due to the recipients.
.03Generally, only the payer may sign the letter requesting the extension for recipient copies. If a transmitter has a contractual
agreement with a payer to submit extension requests on the payer’s behalf, the transmitter should state so in the letter requesting the
extension.
.04Requests for extensions of time to file recipient copies for more than ten payers are required to be submitted electronically.
(See Sec. 3, for the record layout.). When requesting extensions of time for recipient copies, a signed letter must be faxed to IRB by
thetransmitterthesamedayasthetransmission.Besuretoinclude the reason an extension for the recipient copies is needed.
.05Transmitters submitting an extension of time for recipient copies with an electronic file should not submit a list of payer/em-
ployer names and TINs with the letter since this information is included in the electronic file.
.06The online fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients.
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 $100 per return in excess of 250. (Forpenalty information, refer to the Penalty Section of the2012 General
Instructions for Certain Information Returns.)
.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
Electronically, to IRS. Form 8508 can be obtained on the IRS website at I
RS.govor by calling 1–800–829–3676.
.03Although a payer may submit as many as 249 returns on paper, IRS encourages electronic filing. Once the 250 threshold has
been met, filers are required to submit any returns in excess of 250electronically. If a waiver for original documents is approved, any
corrections for the same type 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 beprovided to IRS 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 at least 45 days before the due date of the returns. IRS does not process
waiver requests until January. Waiver requests received priorto January are processed on a first come, first serve basis.
.10All waiver requests must be sent to the following address:
Internal Revenue Service
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.11File Form 8508 for the W-2 series of forms with IRS, 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 to respond to a waiver
request.
August 13, 20122552012–33 I.R.B.

.13If a waiver request is approved, keep the approval letter on file. Do not send 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 with the appropriate service center on the official IRS paper forms or an acceptable substitute form.
26 CFR 60
1.702: Publication and public inspection.
(Also: P
art I, Section 6110, 301.6110–1.)
Rev. Pro
c. 2012–31
SECTION 1. PURPOSE
The purpose of this revenue procedure
is to update Rev. Proc. 95–15, 1995–1
C.B. 523, and to revise the fee prescribed
under the authority of section 6110(k) of
the Internal Revenue Code (Code) for pro-
cessing requests for a background file doc-
ument, including the costs for searching
for the document, duplication and making
redactions, relating to a written determina-
tion issued by the National Office of the In-
ternal Revenue Service (National Office).
SECTION 2. BACKGROUND
The N
ational Office issues written
dete
rminations to taxpayers and other
offi
ces in the Internal Revenue Service
(Ser
vice). See I.R.C. § 6110(a), (i); Rev.
Pro
c. 2012–1, 2012–1 I.R.B. 1; Rev.
Pro
c. 2012–2, 2012–1 I.R.B. 92. Writ-
ten
determinations include letter rulings,
det
ermination letters, technical advice
mem
orandums, and Chief Counsel advice.
I.
R.C. § 6110(b)(1).
Ale
tter ruling interprets the tax laws
an
d applies the laws to a taxpayer’s spe-
ci
fic set of facts. A letter ruling is issued
to
a taxpayer by an Associate Office in
re
sponse to the taxpayer’s written inquiry
ab
out the taxpayer’s status for tax purposes
or
the tax effect of its acts or transactions.
T
he request must be filed with the Service
p
rior to the taxpayer filing any returns or
r
eports required by the Code. See Rev.
P
roc. 2012–1.
A
determination letter is a written deter-
m
ination issued by a Director, as that term
i
s defined in Revenue Procedure 2012–1 or
any successor revenueprocedure, that ap-
plies principles andprecedent previously
announced by the Service to a specific
set of facts when a determination can be
made based on rules clearly established in
a statute, tax treaty, regulations, revenue
ruling,
or opinion or court decision. See
Rev. Pr
oc. 2012–1.
A techni
cal advice memorandum is is-
sued by
an Associate Office responding to
a reque
st made for assistance on a tech-
nical o
r procedural question that develops
during
any proceeding before the Service.
See Rev
. Proc. 2012–2.
Chief C
ounsel advice is defined in sec-
tion 61
10(i)(1)(A) as written advice or in-
struc
tions prepared by the National Of-
fice t
hat is issued to a non-National Of-
fice f
unction and conveys a legal interpre-
tatio
n of, a position or policy concerning,
or a l
egal interpretation relating to the as-
sess
ment or collection of a liability under
arev
enue provision.
Abac
kground file document includes
the r
equest for the written determination
and a
ny material submitted in support of
the r
equest. It also includes any com-
mun
ication between the Service and per-
son
s outside the Service in connection with
the
written determination. It does not in-
clu
de communications between the Ser-
vic
e and the Department of Justice relating
to
a pending criminal or civil investigation.
I.
R.C. § 6110(b)(2).
Se
ction 6110(a) provides that, gener-
al
ly, the text of any written determination
an
d background file document related to
th
at written determination shall be open
fo
r public inspection, subject to the dele-
ti
ons required by sections 6110(c) and
6
110(i)(3). Upon receipt of a request for
a
background file document related to a
w
ritten determination, section 6110(f)(1)
p
rovides that the Service must mail a no-
t
ice of intent to disclose to the individual to
whom the written determination pertains.
Pursuant to section 6110(g)(1), the Service
must make the background file document
available no earlier than 75 days, but no
later than 90 days, after mailing the notice
of intent to disclose.
Section 6110(k)(1) authorizes the Sec-
retary to assess actual costs for duplication
of any background file document, search-
ing, and making deletions required under
subsection 6110(c)(1) or (i)(3).
SECTION
3. SCOPE
This revenue procedure applies to re-
quests for background file documents per-
taining to any written determination issued
by the National Office.
SECTION 4. PROCEDURE
.01 Requests. Requests for a back-
ground file document must be in writing
and must include the file number of the
written determination for which the back-
ground file is being requested. The request
should specify whether it is for all the doc-
uments in the file or only a specific doc-
ument. For example, a requester may re-
quest only the trust agreement (or the will,
partnership agreement, plan of reorganiza-
tion, etc.) that was the subject of the writ-
ten determination. See Section 4.07 of this
revenue procedure for a sample of a re-
quest letter for background file documents
pursuant to section 6110.
.02 Release or File Numbers. To re-
quest a background file document for a
specific written determination, include the
release number or file number of the writ-
ten determination. Section 6110 written
determinations are indexed by Internal
Revenue Code sections. If requesting
background file documents for written
determinations under a specific Code sec-
tion, obtain the release or file numbers for
the written determinations from the list of
published IRS Written Determinations in
the Electronic Reading Room onirs.gov
or at the National Office Reading Room,
Room 1621, IRS Building, 11th Street
and Pennsylvania Avenue, N.W., Wash-
ington, DC 20224. The Reading Room is
open from 9:00 a.m. to 4:00 p.m., Monday
through Friday, and the telephone number
is (202) 622–5164 (not a toll-free call).
.03 Fees. Requests for background file
documents should contain the requester’s
agreement to pay the Service a fee for
searching for the file, making deletions,
and making copies. The request should
state the maximum amount of charges the
Service may incur without further autho-
rization from the person making the re-
quest. If the request does not contain a
2012–33 I.R.B.256August 13, 2012

stated maximum amount or the fees will
exceed the stated maximum amount, the
Service will forward to the requester a pay-
ment agreement with the estimated cost
for processing the request. The payment
agreement must be signed and returned to
the Service before the Service will begin
processing the file.
The fee for processing a request for
background file documents is $100 per
hour. This fee covers all costs associated
with processing the request, including the
costs to search for, make deletions to, and
copies of the background file documents.
.04 Mailing Address. Requests for
background file documents should be
mailed to:
Chief, Disclosure & Litigation
Support Branch
Internal Revenue Service
Attn: CC:PA:LPD:DLS
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
.05 Payment of Fees. The Service must
receive payment of the background file
processing fee before the documents will
be released to the requester. The person
making the request will be notified by let-
ter of the total cost of processing the doc-
uments.
.06 Release Date. Generally, the re-
quester will receive a background file doc-
ument between 90 and 120 days after the
Service receives the request for the doc-
ument. This providesthe Service time to
notify the person to whom the document
pertains of its intention to disclose the doc-
ument. If the document has previously
been requested and processed, however,
the documents may be available within
two weeks after the Service receives the re-
quest.
.07 Sample Request. The following is
a sample of a letter requesting background
file documents pursuant to section 6110:
Internal Revenue Service
Attn: Chief, Disclosure & Litigation
Support Branch
CC:PA:LPD:DLS
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
[Date]
Dear Sir or Madam:
This is a request under section 6110 of the Code for the backgroundfile documents relating to [type of written determination],
[file number].
(Option) I am requesting a copy of all of the documents in the file.
(Option) I am requesting only a copy of [specific type of document(s) requesting].
I am willing to pay fees for this request up to a maximum of $[amount willing to pay]. If you estimate that the fees will exceed
this limit, please inform me before processing the documents. I understand that I will be notified of the final fee amount before the
documents are scheduled for release and that payment must be made before the documents are released to me.
Sincerely,
[Name]
[Address]
[City, State Zip Code]
[Telephone Number]
SECTION 5. EFFECT ON OTHER
DOCUMENTS (when applicable)
Rev. Proc. 95–15, 1995–1 C.B. 523;
Announcement 83–196, 1983–52 I.R.B.
24; Announcement 85–141, 1985–39
I.R.B. 118, are superseded.
SECTION 6. INQUIRIES
Inquiries regarding this procedure
should be directed to Chief, Disclosure &
Litigation Support Branch, Internal Rev-
enue Service, CC:PA:LPD:DLS, P.O. Box
7604, Ben Franklin Station, Washington,
D.C. 20044.
SECTION 7. EFFECTIVE DATE
This revenue procedure is effective
for requests received after September 30,
2012.
SECTION 8. DRAFTING
INFORMATION
The principal author of this rev-
enue procedure is Emily M. Lesniak of
the Office of Associate Chief Counsel
(Procedure and Administration). For
further information regarding this revenue
procedure, contact Emily M. Lesniak at
202–622–4940 (not a toll-free call).
August 13, 20122572012–33 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.
2012–33 I.R.B.iAugust 13, 2012

Numerical Finding List
1
Bulletins 2012–27 through 2012–33
Announcements:
2012-26, 2012-27 I.R.B.8
2012-27, 2012-27 I.R.B.10
2012-28, 2012-27 I.R.B.10
Notices:
2012-39, 2012-31 I.R.B.95
2012-44, 2012-28 I.R.B.45
2012-45, 2012-29 I.R.B.59
2012-46, 2012-30 I.R.B.86
2012-47, 2012-31 I.R.B.98
2012-48, 2012-31 I.R.B.102
2012-49, 2012-31 I.R.B.119
2012-50, 2012-31 I.R.B.121
2012-51, 2012-33 I.R.B.150
Proposed Regulations:
REG-134042-07, 2012-27 I.R.B.5
REG-153627-08, 2012-29 I.R.B.60
REG-125570-11, 2012-30 I.R.B.93
REG-130266-11, 2012-32 I.R.B.126
REG-134935-11, 2012-29 I.R.B.64
REG-141832-11, 2012-28 I.R.B.54
REG-107889-12, 2012-28 I.R.B.53
REG-113738-12, 2012-29 I.R.B.66
Revenue Procedures:
2012-28, 2012-27 I.R.B.4
2012-29, 2012-28 I.R.B.49
2012-30, 2012-33 I.R.B.165
2012-31, 2012-33 I.R.B.256
Revenue Rulings:
2012-19, 2012-28 I.R.B.16
2012-20, 2012-27 I.R.B.1
2012-21, 2012-32 I.R.B.123
Treasury Decisions:
9591, 2012-28 I.R.B.32
9592, 2012-28 I.R.B.41
9593, 2012-28 I.R.B.17
9594, 2012-29 I.R.B.57
9595, 2012-30 I.R.B.71
9596, 2012-30 I.R.B.84
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2012–1 through 2012–26 is in Internal Revenue Bulletin
2012–26, dated June 25, 2012.
August 13, 2012ii2012–33 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2012–27 through 2012–33
Announcements:
83-196
Superseded by
Rev. Proc. 2012-31, 2012-33 I.R.B.256
85-141
Superseded by
Rev. Proc. 2012-31, 2012-33 I.R.B.256
Notices:
2009-24
Amplified by
Notice 2012-51, 2012-33 I.R.B.150
2012-51
Amplified by
Notice 2012-51, 2012-33 I.R.B.150
Proposed Regulations:
REG-100276-97
Withdrawn by
Ann. 2012-27, 2012-27 I.R.B.10
Revenue Procedures:
2011-40
Superseded by
Rev. Proc. 2012-30, 2012-33 I.R.B.165
95-15
Superseded by
Rev. Proc. 2012-31, 2012-33 I.R.B.256
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2012–1 through 2012–26 is in Internal Revenue Bulletin 2012–26, dated June 25, 2012.
2012–33 I.R.B.iiiAugust 13, 2012

August 13, 20122012–33 I.R.B.

Internal Revenue Service
W
ashington,DC20224
Official Business
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