Internal Revenue Bulletin 2010-30 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 201
0-30
July 26, 2010
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.
EMPLOYEE PLANS
Notice 2010–52, page 88.
Weighted average interest rate update; corporate bond
indices; 30–year Treasury securities; segment rates.
This notice contains updates for the corporate bond weighted
average interest rate for plan years beginning in July 2010;
the 24–month average segment rates; the funding transitional
segment rates applicable for July 2010; and the minimum
present value transitional rates for June 2010.
EXEMPT ORGANIZATIONS
Announcement 2010–47, page 173.
The IRS has revoked its determination that Consumer Credit
Management, Inc., of Farmington Hills, MI; Music Foundation
of Hawaii of Honolulu, HI; Texas Air Classics, Inc., of Roanoke,
TX; Vikings USA Bootheel 388 of Steedman, MO; Vikings USA
Bootheel 404 of Russellville, MO; Vikings USA Bootheel 421
of Lee’s Summit, MO; Thorek Hospital & Medical Center of
Chicago, IL; Wemgo Charitable Trust of Saranac Lake, NY; The
Arks Youth Home, Inc., of East Chicago, IN; Creative Garden
Preschool of Snohomish, WA; The Dream Home Foundation
of Spokane, WA; David Shawver Ministries, Inc., of North
Canton, OH; Eddie K. and Mary D. Edwards Foundation of
Detroit, MI; Family Restoration, Inc., of Tampa, FL; Global
Credit Management, Inc., of Boca Raton, FL; Gateway to a
Cure of St. Louis, MO; Inland Counseling Network of Tri Cities,
WA; Iowa Environmental Corporation of Maquoketa, IA; Lost
Mountain Tissue Bank, Inc., of Rydal, GA; Modern Day Veterans
Aux. Chapter 382 of Butler, MO; North City Psychological
Group of San Diego, CA; Professional Child Care Services of
Louisiana of Harvey, LA; Project Challenge of the West Coast,
Inc., of Brandenton, FL; Palmyra Fire Company Charitable
Endowment Trust of Palmyra, NY; Stars Boosters, Inc., of
Miami, FL; Survivors Charter School, Inc., of Palm Beach
Garden, FL; Sugarland Run Community Activities Association
of Sterling, VA; SV Healthcare System of Worcester, MA;
Bread of Life Mission, Inc., of Punta Gorda, FL; Consumer
Credit and Debt Counseling, Inc., of Princeton, NJ; and Hopes
Gift International of San Dimas, CA, qualify as organizations
described in sections 501(c)(3) and 170(c)(2) of the Code.
ADMINISTRATIVE
Rev. Proc. 2010–26, page 91.
Electronic filing; 2010 form specifications.This proce-
dure contains updates and changes to Publication 1220,Spec-
ifications for Filing Forms 1097, 1098, 1099, 3921, 3922,
5498, 8935, and W-2G Electronically(revised 7–2010). Rev.
Proc. 2009–30 superseded.
Fi
nding Lists begin on page ii.
Index for July begins on page iv.

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
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
July 26, 20102010–30 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Update for Weighted Average
Interest Rates, Yield Curves,
and Segment Rates
Notice 2010–52
This notice provides guidance as to the
corporate bond weighted average interest
rate and the permissible range of interest
rates specified under § 412(b)(5)(B)(ii)(II)
of the Internal Revenue Code as in ef-
fect for plan years beginning before 2008.
It also provides guidance on the corpo-
rate bond monthly yield curve (and the
corresponding spot segment rates), the
24-month average segment rates, and
the funding transitional segment rates
under § 430(h)(2). In addition, this no-
tice provides guidance as to the interest
rate on 30-year Treasury securities un-
der § 417(e)(3)(A)(ii)(II) as in effect for
plan years beginning before 2008, the
30-year Treasury weighted average rate
under § 431(c)(6)(E)(ii)(I), and the min-
imum present value segment rates under
§ 417(e)(3)(D) as in effect for plan years
beginning after 2007.
CORPORATE BOND WEIGHTED
AVERAGE INTEREST RATE
Sections412(b)(5)(B)(ii)and
412(l)(7)(C)(i), as amended by the Pen-
sion Funding Equity Act of 2004 and by
the Pension Protection Act of 2006 (PPA),
provide that the interest rates used to cal-
culate current liability and to determine
the required contribution under § 412(l)
for plan years beginning in 2004 through
2007 must be within a permissible range
based on the weighted average of the rates
of interest on amounts invested conser-
vatively in long term investment grade
corporate bonds during the 4-year period
ending on the last day before the beginning
of the plan year.
Notice 2004–34, 2004–1 C.B. 848, pro-
vides guidelines for determining the cor-
porate bond weighted average interest rate
and the resulting permissible range of in-
terest rates used to calculate current liabil-
ity. That notice establishes that the corpo-
rate bond weighted average is based on the
monthly composite corporate bond rate de-
rived from designated corporate bond in-
dices. The methodology for determining
the monthly composite corporate bond rate
as set forth in Notice 2004–34 continues to
apply in determining that rate. See Notice
2006–75, 2006–2 C.B. 366.
The composite corporate bond rate for
June 2010 is 5.66 percent. Pursuant to No-
tice 2004–34, the Service has determined
this rate as the average of the monthly
yields for the included corporate bond in-
dices for that month.
The following corporate bond weighted
average interest rate was determined for
plan years beginning in the month shown
below.
For Plan Years
Beginning inPermissible Range
MonthYear
Corporate
Bond Weighted
Average90%to100%
July20106.32
5.68
6.32
YIELD CURVE AND SEGMENT
RATES
Generally for plan years beginning
after 2007 (except for delayed effective
dates for certain plans under sections 104,
105, and 106 of PPA), § 430 of the Code
specifies the minimum funding require-
ments that apply to single employer plans
pursuant to § 412. Section 430(h)(2) spec-
ifies the interest rates that must be used
to determine a plan’s target normal cost
and funding target. Under this provision,
present value is generally determined us-
ing three 24-month average interest rates
(“segment rates”), each of which applies
to cash flows during specified periods.
However, an election may be made under
§ 430(h)(2)(D)(ii) to use the monthly yield
curve in place of the segment rates. For
plan years beginning in 2008 and 2009, a
transitional rule under § 430(h)(2)(G) pro-
vides that the segment rates are blended
with the corporate bond weighted average
as specified above. An election may be
made under § 430(h)(2)(G)(iv) to use the
segment rates without applying the transi-
tional rule.
Notice 2007–81, 2007–2 C.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, the
24-month average corporate bond segment
rates, and the funding transitional segment
rates used to compute the target normal
cost and the funding target. Pursuant to
Notice 2007–81, the monthly corporate
bond yield curve derived from June 2010
data is in Table I at the end of this notice.
The spot first, second, and third segment
rates for the month of June 2010 are, re-
spectively, 2.35, 5.35, and 6.29. The three
24-month average corporate bond seg-
ment rates applicable for July 2010 under
the election of § 430(h)(2)(G)(iv) are as
follows:
First
Segment
Second
Segment
Third
Segment
4.05
6.47
6.65
2010–30 I.R.B.88July 26, 2010

The transitional segment rates under
§ 430(h)(2)(G) applicable for July 2010,
taking into account the corporate bond
weighted average of 6.32 stated above, are
as follows:
For Plan Years
Beginning in
First
Segment
Second
Segment
Third
Segment
20094.816.42
6.54
The transitional rule of § 430(h)(2)(G)
does not apply to plan years starting in
2010. Therefore, for a plan year starting in
2010 with a lookback month to July 2010,
the funding segment rates are the three
24-month average corporate bond segment
rates applicable for July 2010, listed above
without blending for the transitional pe-
riod.
30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 417(e)(3)(A)(ii)(II) (prior to
amendment by PPA) defines the appli-
cable interest rate, which must be used
for purposes of determining the minimum
present value of a participant’s benefit
under § 417(e)(1) and (2), as the annual
rate of interest on 30-year Treasury se-
curities for the month before the date
of distribution or such other time as the
Secretary may by regulations prescribe.
Section 1.417(e)–1(d)(3) of the Income
Tax Regulations provides that the applica-
bleinterestrateforamonthistheannual
rate of interest on 30-year Treasury secu-
rities as specified by the Commissioner
for that month in revenue rulings, notices
or other guidance published in the Internal
Revenue Bulletin.
The rate of interest on 30-year Trea-
sury securities for June 2010 is 4.13 per-
cent. The Service has determined this rate
as the average of the daily determinations
of yield on the 30-year Treasury bond ma-
turing in May 2040.
Generally for plan years beginning
after 2007, § 431 specifies the mini-
mum funding requirements that apply to
multiemployer plans pursuant to § 412.
Section 431(c)(6)(B) specifies a minimum
amount for the full-funding limitation
described in section 431(c)(6)(A), based
on the plan’s current liability. Section
431(c)(6)(E)(ii)(I) provides that the inter-
est rate used to calculate current liability
for this purpose must be no more than 5
percent above and no more than 10 percent
below the weighted average of the rates of
interest on 30-year Treasury securities dur-
ing the four-year period ending on the last
day before the beginning of the plan year.
Notice 88–73, 1988–2 C.B. 383, provides
guidelines for determining the weighted
average interest rate. The following rates
were determined for plan years beginning
in the month shown below.
For Plan Years
Beginning inPermissible Range
MonthYear
30-Year
Treasury
Weighted
Average
90%to
105%
July20104.363.92
4.58
MINIMUM PRESENT VALUE
SEGMENT RATES
Generally for plan years beginning af-
ter December 31, 2007, the applicable in-
terest rates under § 417(e)(3)(D) are seg-
ment rates computed without regard to a
24-month average. For plan years begin-
ning in 2008 through 2011, the applica-
ble interest rates are the monthly spot seg-
ment rates blended with the applicable rate
under § 417(e)(3)(A)(ii)(II) as in effect
for plan years beginning in 2007. Notice
2007–81 provides guidelines for determin-
ing the minimum present value segment
rates. Pursuant to that notice, the min-
imum present value transitional segment
rates determined for June 2010, taking into
account the June 2010 30-year Treasury
rate of 4.13 stated above, are as follows:
For Plan Years
Beginning in
First
Segment
Second
Segment
Third
Segment
20093.424.624.99
20103.064.86
5.43
DRAFTING INFORMATION
The principal author of this notice is
Tony Montanaro of the Employee Plans,
Tax Exempt and Government Entities Di-
vision. Mr. Montanaro may be e-mailed at
RetirementPlanQuestions@irs.gov.
July 26, 2010892010–30 I.R.B.

Table I
Monthly Yield Curve for June 2010
Derived from June 2010 Data
Maturity YieldMaturity YieldMaturity YieldMaturity YieldMaturity Yield
0.5
1.16
20.5
5.99
40.5
6.32
60.5
6.44
80.56.50
1.01.3521.06.0141.06.3361.06.4481.06.50
1.51.5721.5
6.02
41.5
6.33
61.5
6.44
81.56.50
2.01.8322.06.0442.06.3462.06.4482.0
6.50
2.5
2.14
22.56.0542.5
6.34
62.56.4582.56.50
3.02.4723.06.0643.06.3463.0
6.45
83.0
6.50
3.5
2.80
23.5
6.07
43.56.3563.56.4583.56.50
4.03.1224.0
6.09
44.06.3564.06.4584.06.50
4.5
3.42
24.5
6.10
44.56.3564.56.4584.56.50
5.0
3.68
25.0
6.11
45.0
6.36
65.06.4585.06.51
5.5
3.92
25.5
6.12
45.5
6.36
65.5
6.46
85.56.51
6.04.1426.06.1346.06.3766.06.4686.0
6.51
6.5
4.33
26.5
6.14
46.5
6.37
66.5
6.46
86.56.51
7.0
4.49
27.06.1547.06.3767.06.4687.06.51
7.5
4.64
27.5
6.16
47.5
6.37
67.5
6.46
87.56.51
8.04.7828.06.1748.06.3868.06.4688.0
6.51
8.5
4.90
28.5
6.18
48.5
6.38
68.5
6.47
88.56.51
9.0
5.00
29.06.1949.0
6.38
69.0
6.47
89.0
6.51
9.5
5.10
29.5
6.19
49.5
6.39
69.56.4789.5
6.51
10.05.1930.06.2050.0
6.39
70.06.47
90.0
6.51
10.55.2730.5
6.21
50.5
6.39
70.5
6.4790.5
6.52
11.0
5.34
31.06.22
51.0
6.4071.06.47
91.0
6.52
11.55.4131.5
6.22
51.5
6.40
71.5
6.4791.5
6.52
12.0
5.47
32.06.23
52.0
6.4072.06.48
92.0
6.52
12.55.5232.5
6.24
52.5
6.40
72.5
6.4892.5
6.52
13.05.5733.06.2453.06.4173.06.48
93.0
6.52
13.55.6233.56.2553.5
6.41
73.5
6.4893.5
6.52
14.0
5.66
34.06.26
54.0
6.4174.06.48
94.0
6.52
14.55.7034.5
6.26
54.5
6.41
74.5
6.4894.5
6.52
15.05.7335.0
6.27
55.0
6.42
75.0
6.4895.0
6.52
15.55.7735.5
6.27
55.5
6.42
75.5
6.4895.5
6.52
16.05.8036.06.2856.06.4276.0
6.4996.0
6.52
16.55.8236.5
6.29
56.5
6.42
76.5
6.4996.5
6.53
17.0
5.85
37.0
6.29
57.0
6.4277.0
6.4997.0
6.53
17.55.8737.5
6.30
57.5
6.43
77.5
6.49
97.5
6.53
18.05.9038.06.30
58.0
6.4378.0
6.4998.0
6.53
18.5
5.92
38.5
6.31
58.5
6.43
78.5
6.49
98.5
6.53
19.0
5.94
39.0
6.3159.06.43
79.06.4999.0
6.53
19.55.9639.56.3159.56.4379.56.4999.5
6.53
20.05.9740.06.3260.06.4480.0
6.50
100.0
6.53
2010–30 I.R.B.90July 26, 2010

Use this Revenue Procedure to prepare Tax Year2010and prior year information returns for submission to Internal Revenue Service
(IRS) using electronic filing.
Caution to filers:
Please read this publication carefully. Persons or businesses required to file information returns electronically may
be subject to penalties for failure to file or include correctinformation if they do not follow the instructions in this
Revenue Procedure.
IMPORTANT NOTES:
IRS Internet connection is at h
ttp://fire.irs.govfor electronic filing. The Filing Information Returns Electronically (FIRE)
System will be down from 2 p.m. ET Dec. 21, 2010, through Jan. 03, 2011 for upgrading. It is not operational during this
time. In addition, the FIRE System may be down every Wednesday 3:00 a.m. to 5:00 a.m. ET for maintenance.
The FIRE System does not provide fill-in forms for information returns.
The Form 4419 is subject to review before the approval to transmit electronically is granted and may require additional
documentation at the request of the IRS.If a determination is made concerning the validity of the documents transmitted
electronically, IRS has the authority torevoketheTransmitterControlCode(TCC)andterminatethereleaseofthefiles.
Rev. Proc. 2010–26
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE.................................................................................................. 93
SEC. 2. NATURE OF CHANGES-CURRENT YEAR (TAX YEAR2010).................................................... 94
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB)................... 95
SEC. 4. FILING REQUIREMENTS................................................................................... 97
SEC. 5. VENDOR LIST.............................................................................................. 97
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY
(FIRE)
................................................................................................. 98
SEC. 7. RETENTION REQUIREMENTS AND DUE DATES.............................................................. 98
SEC. 8. CORRECTED RETURNS..................................................................................... 99
SEC. 9. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS........................................... 103
SEC. 10. COMBINED FEDERAL/STATE FILING PROGRAM........................................................... 103
SEC. 11. PENALTIES ASSOCIATED WITH INFORMATION RET
URNS
................................
.................. 105
SEC. 12. STATE ABBREVIATIONS.................................................................................. 105
Part B. Electronic Filing Specifications
SEC. 1. GENERAL................................................................................................. 106
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 107
SEC. 3. TEST FILES............................................................................................... 107
July 26, 2010912010–30 I.R.B.

SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 108
SEC. 5. PIN REQUIREMENTS...................................................................................... 108
SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 108
SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 109
SEC. 8. COMMON PROBLEMS AND QUESTIONS.................................................................... 111
Part C. Record Format Specifications and Record Layouts
SEC. 1. FILE LAYOUT DIAGRAM................................................................................... 113
SEC. 2. GENERAL................................................................................................. 113
SEC. 3. TRANSMITTER “T” RECORD — GENERAL FIELD DESCRIPTIONS............................................ 113
SEC. 4. TRANSMITTER “T” RECORD — RECORD LAYOUT.......................................................... 116
SEC. 5. PAYER “A” RECORD — GENERAL FIELD DESCRIPTIONS.................................................... 117
SEC. 6. PAYER “A” RECORD — RECORD LAYOUT.................................................................. 127
SEC. 7. PAYEE “B” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUTS............................ 128
(1) Payee “B” Record — Record Layout Positions 544–750 for Form 1097-BTC....................................... 135
(2)Payee“B”Record—RecordLayoutPositions544–750forForm1098........................................... 136
(3)Payee“B”Record—RecordLayoutPositions544–750forForm1098-C......................................... 136
(4)Payee“B”Record—RecordLayoutPositions544–750forForm1098-E......................................... 138
(5)Payee“B”Record—RecordLayoutPositions544–750forForm1098-T......................................... 138
(6)Payee“B”Record—RecordLayoutPositions544–750forForm1099-A......................................... 139
(7)Payee“B”Record—RecordLayoutPositions544–750forForm1099-B......................................... 140
(8)Payee“B”Record—RecordLayoutPositions544–750forForm1099-C......................................... 141
(9)Payee“B”Record—RecordLayoutPositions544–750forForm1099-CAP...................................... 142
(10)Payee“B”Record—RecordLayoutPositions544–750forForm1099-DIV ...................................... 143
(11)Payee“B”Record—RecordLayoutPositions544–750forForm1099-G......................................... 144
(12)Payee“B”Record—RecordLayoutPositions544–750forForm1099-H......................................... 145
(13)Payee“B”Record—RecordLayoutPositions544–750forForm1099-INT....................................... 146
(14)Payee“B”Record—RecordLayoutPositions544–750forForm1099-LTC ...................................... 147
(15)Payee“B”Record—RecordLayoutPositions544–750forForm1099-MISC..................................... 149
(16)Payee“B”Record—RecordLayoutPositions544–750forForm1099-OID ...................................... 150
(17)Payee“B”Record—RecordLayoutPositions544–750forForm1099-PATR..................................... 151
(18)Payee“B”Record—RecordLayoutPositions544–750forForm1099-Q......................................... 151
(19)Payee“B”Record—RecordLayoutPositions544–750forForm1099-R......................................... 152
(20)Payee“B”Record—RecordLayoutPositions544–750forForm1099-S......................................... 156
(21)Payee“B”Record—RecordLayoutPositions544–750forForm1099-SA........................................ 157
(22)Payee“B”Record—RecordLayoutPositions544–750forForm3921........................................... 158
(23)Payee“B”Record—RecordLayoutPositions544–750forForm3922........................................... 159
(24)Payee“B”Record—RecordLayoutPositions544–750forForm5498........................................... 160
(25)Payee“B”Record—RecordLayoutPositions544–750forForm5498-ESA...................................... 161
(26)Payee“B”Record—RecordLayoutPositions544–750forForm5498-SA........................................ 162
(27)Payee“B”Record—RecordLayoutPositions544–750forForm8935........................................... 162
(28)Payee“B”Record—RecordLayoutPositions544–750forFormW-2G.......................................... 163
SEC. 8. END OF PAYER “C” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT..................... 164
SEC. 9. STATE TOTALS “K” RECORD — GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT..................... 166
SEC. 10. END OF TRANSMISSION “F” RECORD —GENERAL FIELD DESCRIPTIONS AND RECORD
LAYOUT
............................................................................................. 167
2010–30 I.R.B.92July 26, 2010

Part D. Extensions of Time and Waivers
SEC. 1. GENERAL — EXTENSIONS................................................................................. 168
SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME ELECTRONICALLY.................................... 170
SEC. 3. RECORD LAYOUT — EXTENSION OF TIME................................................................. 170
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................. 171
SEC. 5. FORM 8508, REQUEST FOR WAIVERFROM FILING INFORMATION RETURNS
ELECTRONICALLY
................................................................................... 172
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 Reporting Program
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Sec. 1. Purpose
.01The purpose of this Revenue Procedure is to provide the specifications for filing Forms1097, 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 Year2010information returns and information returns for tax years prior to2010filedbeginning January 1, 2011. 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-LTC, Long-Term Care and Accelerated Death Benefits
(15)Form 1099-MISC, Miscellaneous Income
(16)Form 1099-OID, Original Issue Discount
(17)Form 1099-PATR, Taxable Distributions Received From Cooperatives
(18)Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 & 530)
(19)Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
(20)Form 1099-S, Proceeds From Real Estate Transactions
(21)Form 1099-SA, Distributions from an HSA, Archer MSA, or Medicare Advantage MSA
(22)Form 3921, Exercise of a Qualified Incentive Stock Option under Section 442(b)
(23)Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c)
(24)Form 5498, IRA Contribution Information
(25)Form 5498-ESA, Coverdell ESAContribution Information
(26)Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
(27)Form 8935, Airline Payments Report
(28)Form W-2G, Certain Gambling Winnings
.02All data received at IRS/IRB for processing will be given the same protection as individual income tax returns (Form 1040).
IRS/IRB will process the data and determine if the records areformatted and coded according to this Revenue Procedure.
July 26, 2010932010–30 I.R.B.

.03Specifications for filing Forms W-2, Wageand Tax Statements, electronically areonlyavailable from the Social Security
Administration (SSA). Filers can call 1–800–772–6270 to obtain thetelephone number of the SSA Employer Service Liaison Officer
for their area.
.04IRS/IRB doesnotprocess Forms W-2. Paperorelectronic filing of Forms W-2 must be sent to SSA. IRS/IRB does, however,
process waiver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 as well as requests for an
extension of time to provide the employee copies of Forms W-2.
.05Generally, the box numbers on the paper forms correspond with the amount codes used to file electronically; however, if
discrepancies occur, the instructions in this Revenue Procedure must be followed.
.06This Revenue Procedure also provides the requirements and specifications for electronic filing under the Combined Fed-
eral/State Filing Program.
.07The following Revenue Procedures and publications provide moredetailed filing procedures for certain information returns:
(a)2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G)and individ-
ual form instructions.
(b)Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935, W-2G,
and 1042-S.
(c)Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated
Tips, Electronically.
(d)Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding,
Electronically.
.08This Revenue Procedure supersedes Rev. Proc. 2009–30 published as Publication 1220 (Rev. 07/2009), Specifications for
Filing Forms 1098, 1099, 3921, 3922, 5498, 8935 and W-2G Electronically.
Sec. 2. Nature of Changes-Current Year (Tax Year2010)
.01In this publication, all pertinent changes for Tax Year2
010are emphasized by the use ofitalics. Portions of text that require
special attention are in boldface text. Filers are always en
couraged to read the publication in its entirety.
a. General
(1)Under the Combined Federal/State Filing Program, the Form 6
847 was obsoleted. IRS no longer requires this Form as part
of the Combined Federal/State Filing Program. For approval
to participate in the CombinedFederal/State Filing Program
test filing is still required, see Part A, Section 10. Addit
ionally, see programming changes below as the Combined Fed-
eral/State filing indicatorin the Payer “A” Record was mov
ed.
(2)Change in contact name from IRS/ECC-MTB to IRS/IRB (Inform
ation Returns Branch), Information Reporting Program
to Information Returns Branchand added Mail Stop 4300 to ma
iling address.
b. Programming Changes
(1)For all Forms, Payment Year, Field Positions 2–5, for the Tr
ansmitter “T” Record, Payer “A” Record and Payee “B” Record
must be incremented to update the four-digit reporting yea
r (2009 to 2010), unless reporting prior year data.
(2)Payer “A” Record moved the Combined Federal/State Indicat
or from field position 26 to field position 6.
(3) Payer “A” Record, expanded Type of Return field from a one p
osition to a two position field. Previously the field
position was 27, now it is field positions 26–27.
(4)New Form 1097-BTC, Bond Tax Credit.
In the Payer “A” Record added:
—field positions 26–27 Type of Return added new code BT,
—field positions 28–41 Amount Codes add 3 for ‘Stated Principal’, 4 for ‘March 15, 2010 Allowance Date Credit’,
5 for ‘June 15, 2010 Allowance Date Credit’, 6 for ‘September 15, 2010 Allowance Date Credit’, and 7 for
‘December 15, 2010 Allowance Date Credit’.
In the Payee “B” Record added:
—field position 547 for Issuer indicator, 1 indicates ‘Issuer of Bond or Its Agent Filing Initial 2010 Form 1097-BTC
for this bond’, 2 indicates ‘An Entity that received a 2010 Form 1097-BTC for this Bond’
—field positions 548–555 for Bond Issue Date, format YYYYMMDD
—field positions 556–563 for Maturity Date, format YYYYMMDD
—field positions 564–576 for CUSIP Number
—field positions 608–610 Bond Code:
2010–30 I.R.B.94July 26, 2010

101 Qualified Forestry Conservation Bonds
102 New Clean Renewable Energy Bonds
103 Qualified Energy Conservation Bonds
104 Qualified Zone Academy Bonds
105 Qualified School Construction Bonds
106 Clean Renewable Energy Bonds
107 Midwestern Tax Credit Bonds
108 Other
109 Build America Bonds
—field positions 611–619 for Bond Issuer’s Identification Number
—field positions 620–659 for Bond Issuer’s Name
(5)Form 1098-C, Payee “B” Record changed the Goods and Services from field positions 731–748 to field positions 731–746
reducing the field length from 18 to 16 positions.
(6)Form 1099-INT, Payee “B” Record new field added. Field title CUSIP Number in field positions 587–599.
(7)Form 1099-R, Payee “B” Record field positions 545–546, added new distribution code W for ‘Charges or payments for pur-
chasing qualified long-term care insurance contracts under combined arrangements’, changed code 6 description to ‘Section
1035 exchange (a tax-free exchange of lifeinsurance, annuity, qualified long-termcare insurance, or endowment contracts)’,
and changed code E description to ‘Distributions under Employee Plans Compliance Resolution Systems (EPCRS)’. Dis-
tribution code W can be used with code 6.
(8)Form 3922, Payer “A” Record, field positions 28–41, add Amount Code 8, Exercise Price per Share Determined as if the
Option was Exercised on the Date Option Granted.
(9)Form 5498, Payer “A” Record, field positions 28–41 Amount Codes, deleted Amount Code E, Other Contributions and
deleted the corresponding Bankruptcy Code in field positions 560–561 of the Payee “B” Record.
Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)
.01All information returns filed electronically are processed at IRS/IRB. General inquiries concerning the filing of information
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/IRB 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:
July 26, 2010952010–30 I.R.B.

Information Reporting Program Customer Service Section
TOLL-FREE 1–866–455–7438 or outside the U.S. 1–304–263–8700
1–304–579–4827 — TDD
(Telecommunication Device for the Deaf)
Fax Machine
Toll-free within the U.S. — 1–877–477–0572
Outside the U.S. — 304–579–4105
Electronic Filing — FIRE System
http://fire.irs.gov
TO OBTAIN FORMS:
1–800–TAX–FORM (1–800–829–3676)
w
ww.irs.gov— IRS website access to forms (See Note.)
Note: Because paper forms are scanned during processing, youcannot use forms printed from the IRS website to file Form
1096, and Copy A of Forms 1097, 1098, 1099, 3921, 3922 or 5498 with the IRS.
.04The2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G)are included
in the Publication 1220 for your convenience. Form 1096 is used only to transmit Copy A ofpaperForms 1097, 1098, 1099, 3921,
3922, 5498, and W-2G. If filing paper returns, follow the mailing instructions on Form 1096 and submit the paper returns to the
appropriate IRS Service Center.
.05Make requests for paper Forms 1096,1097, 1098, 1099, 3921, 3922, 5498, and W-2G, and publications related to electronic
filing by calling the IRS toll-free number1–800–TAX–FORM (1–800–829–3676) or ordering online from the IRS website at
w
ww.irs.gov.
.06Questions pertaining to electronic filing of Forms W-2mustbe directed to the Social Security Administration (SSA). Filers
can call 1–800–772–6270 to obtain the telephone number of theSSA Employer Service Liaison Officer for their area.
.07Payersshould notcontact IRS/IRB if they have received a penalty notice and need additional information or are requesting an
abatement of the penalty. A penalty notice contains an IRS representative’s name and/or telephone number for contact purposes; or
the payer may be instructed to respond in writing to the address provided. IRS/IRB doesnotissue penalty notices and doesnothave
the authority to abate penalties. For penalty information, refer to the Penalties section of the2010 General Instructions for Certain
Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G).
.08A taxpayer or authorized representative may request a copy of a taxreturn, including Form W-2 filed with a return, by submitting
Form 4506, Request for Copy of Tax Return, to IRS. This form may be obtained by calling1–800–TAX–FORM (1–800–829–3676).
For questions regarding this form, call 1–800–829–1040.
.09Electronic Products and Services Support, Information Returns Branch, Customer Service Section (IRB/CSS), answers elec-
tronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business infor-
mation returns (Forms 1096,1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935 and W-2G). IRB/CSS also answers questions about
the electronic filing of Forms 1042-S and thetax law and paper filing instructions for Forms W-2 and W-3. Inquiries pertaining to
Notices CP2100 and 972CG, backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identi-
fication numbers (TINs) are also addressed by IRB/CSS. Assistanceis available year-round to payers, transmitters, and employers
nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Standard Time, by calling toll-free1–866–455–7438. IRB/CSS
also offers an e-mail address for transmitters and electronic filers of information returns. The address is m
ccirp@irs.gov.When
sending e-mails concerning specific file information, you must include the company name and the electronic filename or Transmitter
Control Code. Pleasedo notsubmit TINs or attachments, because electronic mail is not secure and the information may be compro-
mised. The Telecommunications Device for the Deaf(TDD)toll number is1–304–579–4827. Call as soon as questions arise to avoid
the busy filing seasons at the end of January and February. Recipients of information returns (payees) should continue to contact
1–800–829–1040 with any questions on how to report the information returns data on their tax returns.
.10IRB/CSS cannot advise filers where to send state copies of paper forms. Filers must contact the Tax Department in the state
where the recipient resides to obtain thecorrect address and filing requirements.
.11Form 4419, Application for Filing Information Returns Electronically (FIRE), Form 8809, Application for Extension of Time
to File Information Returns, and Form 8508, Request for Waiver From Filing Information ReturnsElectronically, may be faxed to
IRS/IRB toll-free at1–877–477–0572.
2010–30 I.R.B.96July 26, 2010

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.
*Even though filers may submit up to 249 information returns onpaper, IRS encourages filers to transmit those information
returns electronically.
.02All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification
Number (TIN). 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:
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-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
3921
3922
5498
5498-ESA
5498-SA
W-2G
250ormoreofanyof 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 you must
file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since
they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since
they meet the threshold of 250.
.04The above requirements do not apply if the payer establishes undue hardship (See Part D, Sec. 5).
Sec. 5. Vendor List
.01IRS/IRB prepares a publication of vendors who support electronic filing. Publication 1582, Information Returns Vendor List,
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 owncomputer systems. This list is compiled as a
courtesy and in no way implies IRS/IRB approval or endorsement.
.02If filers engage a service bureau to prepare files on their behalf, the filers must not also report this data, as it will create a
duplicate filing situation which may cause penalty notices to be generated.
.03The Vendor List, Publication 1582, is updated periodically. The most recent revision is available on the IRS website at
w
ww.irs.gov. For an additional list of software providers, log on to www.irs.govandgototheBusinesse-fileProviderslink.
.04A vendor, who offers a software package, or has the capability to electronically file information returns for customers, and who
would like to be included in Publication 1582 must submit a letter to IRS/IRB or e-mail. The request should include:
(a)Company name
(b)Address (include city, state, and ZIP code)
(c)Telephone and FAX number (include area code)
(d)E-mail address
(e)Contact person
(f)Website
July 26, 2010972010–30 I.R.B.

(g)Type(s) of service provided (e.g.,service bureau and/or software)
(h)Method of filing (only electronic filing is acceptable)
(i)Type(s) of return(s)
Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
.01Transmitters are required to submit Form 4419, Application forFiling Information Returns Electronically (FIRE), to request
authorization to file information returns with IRS/IRB. 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 (Forms1097, 1098, 1099, 3921, 3922, 5498, 8935 and W-2G) will be filed, the
transmitter should not submit a new Form 4419.The Form 4419 is subject to review before the approval to transmit electronically is
granted and may require additional documentation at the request of the IRS. 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 files.
Note: EXCEPTIONS – An additional Form 4419 is required forfiling each of the following types of returns: Form 1042-S,
Foreign Person’s U.S. Source Income Subject to Withholding, and Form 8027, Employer’s Annual Information Return of Tip
Income and Allocated Tips, Form 8955-SSA,Annual Registration Statement Identifying Separated Participants with Deferred
Vested Benefits. See the back of Form 4419 for detailedinstructions.
.02Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the in-
structions on the back of Form 4419 carefully. Form 4419 is included in the Publication 1220 for the filer’s use. This form may be
photocopied. Additional forms may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available on
the IRS website atw
ww.irs.gov.
.03Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and included in an approval
letter. The TCCmustbe coded in the Transmitter “T” Record. IRS/IRB usesthe TCC to identify payers/transmitters and to track
their files through theprocessing system.
.04IRS/IRB 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/IRB for the payer. Other service bureaus will
prepare the file and return the file to the payer for submission toIRS/IRB. These service bureaus may require the payer to obtain a
TCC, which is coded in the Transmitter “T” Record. Payers should contact their service bureau for further information.
.06Forms 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/IRB at least 30 days before the
due date of the return(s) for current year processing. This allows IRS/IRB the time necessary to process and respond to applications.
Form 4419 may be faxed to IRS/IRB toll-free at877–477–0572. In the event that computer equipment or software is not compatible
with IRS/IRB, a waiver may be requested to file returns on paper documents (See Part D, Sec. 5).
.07Once a transmitter is approved to file electronically, it is not necessary to reapplyunless:
(a)The payer has discontinued filing electronically for two consecutive years. The payer’s TCC may have been reassigned by
IRS/IRB. Payers who know that the assigned TCC will no longer be used are requested to notify IRS/IRB 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/IRB and wishes to prepare his or her own files. The payer must request a
TCC by filing Form 4419.
.08In accordance with Regulations section 1.6041–7(b), payments by separate departments of a health carecarrier to providers
of medical and health care services may be reported on separate returns filed electronically. In this case, the headquarters will be
considered the transmitter, and the individual departments of thecompany filing reports will be considered payers. A single Form
4419 covering all departments filingelectronically should be submitted. One TCC may be used for all departments.
.09Copies of Publication 1220 can be obtained by downloading from the IRS website atw
ww.irs.gov.
.10Ifanyof the information (name, TIN or address) on Form 4419 changes, please notify IRS/IRB in writing by fax or mail so
the IRS/IRB database can be updated. The transmitter should include the TCC in all correspondence.
.11Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services
provided by a service bureau or software vendor.
Sec. 7. Retention Requirements and Due Dates
.01 Payers should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for at
least 3 years from the reporting due date, except:
2010–30 I.R.B.98July 26, 2010

(a)Retain for 4 years all information returns when backup withholding is imposed.
(b)A financial entity must retain a copy of Form 1099-C, Cancellation of Debt, or have the ability to reconstruct the data
required to be included on the return, for at least 4 years from the date such return is required to be filed.
.02Filing of information returns is on a calendar year basis, except for Forms 5498 and 5498-ESA, which are used to report amounts
contributed during or after the calendar year (but no later than April 15). The following due dates will apply:
Due Dates
Forms1097-BTC, 1098, 1099, 3921, 3922, and W-2GRecipient Copy — January 31 (*see exceptions below)
IRS Paper Filing — February 28
IRS Electronic Filing — March 31
•*February 15, for Forms 1099-B and 1099-S
•*February 15, for Forms 1099-MISC if substitute payments
are reported in box 8 or gross proceeds paid to an attorney
are reported in box 14. If no such payments are reported,
January 31, remains the due date for furnishing Copy B to
recipients.
F
orms 5498*, 5498-SA and 5498-ESA
F
orms 5498 and 5498-SA
F
orm 5498-ESA
ParticipantCopy—May31*
IRSCopy—May31
Participant Copy — April 30
* Participants’ copies of Forms 5498 to furnish FMV/RMD
information — January 31
F
orm 8935
IRS Copy — Due 90 days from date of payment
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.
Sec. 8. Corrected Returns
•Acorrectionis an information return submitted by the transmitter to correct an information return that was previously submit-
ted to and successfully processed by IRS/IRB, but contained erroneous information.
•While we encourage you to file your corrections electronically, you may file up to 249 paper corrections even though your
originals were filed electronically.
•DONOTSENDYOURENTIREFILEAGAIN.Only correct the information returns which were erroneous.
•Information returns omitted from the original filemust notbe coded as corrections. Submit these returns under a separate
Payer “A” Record asoriginal returns.
•Be sure to use the same payee account number that was used onthe original submission. The account number is used to match
a correction record to the original information return.
•Before creating your correction file, review the correction guidelines chart carefully.
.01The electronic filing requirement of information returns of 250 or more applies separately to both original and corrected returns.
E
X
A
M
P
L
E
If a payer has 100 Forms 1099-A to be corrected, they can be filed on paper because they fall under the 250
threshold. However, if the payer has 300 Forms 1099-B to be corrected, they must be filed electronically
because they meet the 250 threshold. If for some reasona payer cannot file the 300 corrections electronically,
to avoid penalties, a request for a waiver must be submitted before filing on paper. If a waiver is approved for
original documents, any corrections for the same type of return will be covered under this waiver.
July 26, 2010992010–30 I.R.B.

.02Corrections should be filedas soon as possible. Corrections filed after August 1 may be subject to the maximum penalty of
$50 per return. Corrections filed by August 1 may be subject to a lesser penalty. (For information on penalties, refer to the Penalties
section of the2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G.)However,
if payers discover errors after August 1, theyshould file corrections, as a prompt correction is a factor considered in determining
whether the intentional disregard penalty should be assessed or whether a waiver of the penalty for reasonable cause may be granted.
All fields must be completed with the correct information, not just the data fields needing correction. Submit corrections only for the
returns filed in error, not the entire file. Furnish corrected statements to recipients as soon as possible.
Note: Do NOT resubmit your entire file as corrections. This willresult in duplicate filing and erroneous notices may be sent
to payees. Submit only those returns which require correction.
.03There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error.
If the original return was filed as an aggregate, thefiler must consider this infiling corrected returns.
.04The payee’s account number should be included onallcorrection records. This is especially important when more than one
information return of the same type is reported for a payee. Theaccount number is used to determine which information return is
being corrected. It is vital that each information return reported for a payee have a unique account number. See Part C, Sec.6, Payer’s
Account Number For Payee.
.05Corrected returns may be included on the same transmission as original returns; however, separate “A” Records are required. If
filers discover that certain information returns were omitted on their original file, they mustnotcode these documents as corrections.
The file must be coded and submitted as originals.
.06If a payer realizes duplicate reportinghas occurred, IRS/IRB should be contactedimmediatelyfor instructions on how to avoid
notices. The standard correction process will not resolve duplicate reporting.
.07If a payer discovers errors that affect a large number of payees, in addition to sending IRS the corrected returns and notifying
the payees, IRS/IRB underreporter section should be contacted toll-free 1–866–455–7438 for additional requirements. Corrections
must be submitted on actual information return documents or filed electronically.
.08Prior year data, original and corrected,mustbe filed according to the requirementsof this Revenue Procedure. When submit-
ting prior year data, use the record format for the current year. Eachtax year must be electronically filed in separate transmissions.
However, use the actual year designation of the data in field positions 2–5 of the “T”, “A”, and “B” Records. Field position 6, Prior
Year Data Indicator, in the Transmitter “T” Record must contain a “P.” If filing electronically, a separate transmission must be made
for each tax year.
.09In general, filers should submit corrections for returns filed within the last 3 calendar years (4 years if the payment is a reportable
payment subject to backup withholding under section 3406 of the Code and also for Form 1099-C, Cancellation of Debt).
.10All paper returns, whether original or corrected, must be filed with the appropriate service center.IRS/IRB does not process
paper returns.
.11If a payer discovers an error(s) in reporting thepayer (not recipient)name and/or TIN, write a letter to IRS/IRB (See Part A,
Sec. 3) containing the following information:
(a)Name and address of payer
(b)Type of error (please include the incorrect payer name/TIN that was reported)
(c)Tax year
(d)Payer TIN
(e)TCC
(f)Type of return
(g)Number of payees
(h)Filing method, paper or electronic
(i)Was Federal income tax withheld?
.12The “B” Record provides a 20-position field for a unique Payer’s Account Number for Payee.If a payee has more than one
reporting of the same document type, it is vital that each reporting is assigned a unique accountnumber. This number will help
identify the appropriate incorrect return if morethan one return is filed for a particular payee.Do not enter a TIN in this field.A
payer’s account number for the payee may be a checking account number, savings account number, serial number, or any other number
assigned to the payee by the payer that will distinguish the specific account. This numbershould appear on the initial return and on
the corrected return in order to identify and process the correction properly.
.13The record sequence for filing correctionsisthesameasfororiginalreturns.
.14Review the chart that follows. Errors normally fall under oneof the two categories listed. Next to each type of error is a list of
instructions on how to file the corrected return.
2010–30 I.R.B.100July 26, 2010

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.
(a)Incorrect payment amount codes in the Payer “A”
Record
(b)Incorrect payment amounts in the Payee “B”
Record
(c)Incorrect code in the distribution code field in
Payee “B” Record
(d)Incorrect payee 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
theinstructionsunderErrorType2.
F.The last record on the file will be the End of
Transmission “F” Record.
File layoutonestep corrections
Transmitter
“T”
Record
Payer
“A”
Record
“G”
coded
Payee “B”
Record
“G”
coded
Payee “B”
Record
End of Payer
“C”
Record
End of
Transmission
“F” Record
July 26, 20101012010–30 I.R.B.

Guidelines for Filing Corrected Returns Electronically (Continued)
Two (2) separate transactions are required to make the following corrections properly. Follow the directions for both
Transactions 1 and 2. (See Note 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 beexactlythe 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 containexactly the
sameinformation as submitted previously,except,
insert a Corrected Return Indicator Code of “G” in
field position 6 of the “B” Records, and enter “0”
(zeros) in all payment amounts.(See Note 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.
E
RRORTYPE2CORRECTION
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/IRB 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.The last record on the file will be the End of
Transmission “F” Record.
Note 4: See the2010 General Instructions for Certain Information Returns (Forms 1099, 1098, 3921, 3922, 5498, and W-2G)
for additional information on regulations affecting corrections and related penalties.
2010–30 I.R.B.102July 26, 2010

File layouttwostep corrections
Transmitter
“T”
Record
Payer
“A”
Record
“G”
coded
Payee “B”
Record
“G”
coded
Payee “B”
Record
End of Payer
“C”
Record
Payer
“A”
Record
“C”
coded
Payee “B”
Record
“C”
coded
Payee “B”
Record
End of Payer
“C”
Record
End of
Transmission
“F” Record
Note 5: If a filer is reportin
g “G” coded, “C” coded, and/or “Non-coded” (original) returns on the same file, each category
must be reported under sepa
rate “A” Records.
Sec. 9. Effect on Paper Returns and Statements to Recipients
.01Electronic reporting of information returns eliminates the need to submit paper documents to the IRS.CAUTION: Do not send
Copy A of the paper forms to IRS/IRB for any forms filed electronically.This will result in duplicate filing; therefore, erroneous
notices could be generated.
.02Payers are responsible for providing statements to the payees as outlined in the2010 General Instructions for Certain Infor-
mation Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G). Refer to those instructions for filing information returns on paper
with the IRS and furnishing statements to recipients.
.03Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications
and guidelines in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935,
W-2G and 1042-S.
Sec. 10. Combined Federal/State Filing Program
•Through the Combined Federal/State Filing (CF/SF) Program, IRS/IRB will forward original andcorrected 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.
•Under the Combined Federal/State Filing Program, the Form 6847 was obsoleted. IRS no longer requires this Form as part of
the Combined Federal/State Filing Program. For approval to participate in the Combined Federal/State Filing Program test
filing is still required. Additionally, the Combined Federal/State filing indicator in the Payer “A” Record was moved from field
position 26 to 6.
.01The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for the taxpayer.
IRS/IRB will forward this information to participating states free of charge for approved filers. Separate reporting to those states is
not required. The following information returns may be filed under the Combined Federal/State Filing Program:
Form 1099-DIVDividends and Distributions
Form 1099-GCertain Government Payments
Form 1099-INTInterest Income
Form 1099-MISCMiscellaneous Income
Form 1099-OIDOriginal Issue Discount
Form 1099-PATRTaxable Distributions Received From Cooperatives
Form 1099-RDistributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
Form 5498
IRA Contribution Information
July 26, 20101032010–30 I.R.B.

.02To request approval to participate, an electronic test file coded for this programmustbe submitted to IRS/IRB between Novem-
ber1, 2010,andFebruary 15, 2011.
.03If the test file is coded for the Combined Federal/State Filing Program and is acceptable, anapproval letter will be sent.
.04While a test file is only required for the first year when a filerapplies to participate in the program, it is highly recommended
that a test be sent every year you participate in the Combined Federal/State Filing program. Each record, both in the test and the actual
data file, must conform to the current Revenue Procedure.
.05Within 1–2 days after your file has been sent you will be notified via e-mail as to the acceptability of yourfile if you provide a
valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software
to accept e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.govto determine
what the errors are in the file by clickingon CHECK FILE STATUS. If the test file was unacceptable a new file can be transmitted up
to February 15, 2011.
.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 determinewhat should be reported to each state. Donotreport the total amount to each state. This will
cause duplicate reporting.
.08Some participating states require separate notification that the payer is filing in this manner. Since IRS/IRB 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 the state
filing requirement should be sent directly to the state.
.10Participating states and corresponding valid state codes are listed inTable 1of this section. The appropriate state codemust
be entered for those documents that meet the state filing requirements;do not use state abbreviations.
.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 actual files, the transmittermustbe sure of the following:
(a)All records are coded exactly as required by this Revenue Procedure.
(b)A State Total “K” Record(s) for each state(s)being reported follows the “C” Record.
(c)Payment amount totals and the valid participating statecode are included in the State Totals “K” Record(s).
(d)The last “K” Record is followed by an “A” Record or an End of Transmission “F” Record (if this is the last record of the
entire file).
Table 1. Participating States and Their Codes *
StateCodeStateCodeStateCode
Alabama01Indiana18Nebraska31
Arizona04Iowa19NewJersey34
Arkansas
05
Kansas20New Mexico
35
California06Louisiana22North Carolina37
Colorado07Maine23North Dakota38
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 Program and may not correspond to the
state codes of other agencies or programs.
2010–30 I.R.B.104July 26, 2010

Sample File Layout for Combined Federal/State Filer
Transmitter
“T”
Record
Payer
“A”
Record coded
with 1 in
position 6
Payee “B”
Record with
statecode15
in positions
747–748
Payee “B”
Record with
statecode06
in positions
747–748
Payee “B”
Record, no
state code
End of Payer
“C” Record
State Total “K” Record
for “B” records coded 15.
“K” record coded 15 in positions
747–748.
State Total “K” Record
for “B” records coded 06.
“K” record coded 06 in positions
747–748.
End of Transmission “F”
Record
Sec. 11. Penalties Associated With Information Returns
.01The following penalties generally apply to the person requiredto file information returns. The penalties apply to electronic
filers as well as to paper filers.
.02 Failure To File Correct Information Returns by the Due Date (Section 6721).If you fail to file a correct information return
by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to file timely,
you fail to include all information required to be shown on a return, or you include incorrect information on a return. The penalty also
applies if you file on paper when you were required to file electronically, you report an incorrect TIN or fail to report a TIN, or you
fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the correct information return. The penalty is:
•$15per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 7 .02); maximum
penalty $75,000 per year ($25,000 for small businesses).
•$30per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty $150,000
per year ($50,000 for small businesses).
•$50per information return if you file after August 1 or you do not file required information returns; maximum penalty $250,000
per year ($100,000 for small businesses).
.03A late filing penalty may be assessed for areplacement file which is not transmitted by the required date. See Part B, Sec. 4
.06, for more information on replacement files.
.04 Intentional disregard of filing requirements.If failure to file a correct information return is due to intentional disregard of
the filing or correct information requirements, the penalty isat least $100 per information return with no maximum penalty.
.05 Failure To Furnish Correct Payee Statements (Section 6722).For information regarding penalties which may apply to
failure to furnish correct payee statements, see2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921,
3922, 5498, and W-2G).
Sec. 12. State Abbreviations
.01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields. This
table provides state and territory abbreviations only, and does not represent those states participating in the Combined Federal/State
Filing Program.
July 26, 20101052010–30 I.R.B.

StateCodeStateCodeStateCode
AlabamaALKentuckyKYNo. Mariana IslandsMP
AlaskaAKLouisianaLAOhioOH
American SamoaASMaineMEOklahomaOK
ArizonaAZMarshall IslandsMHOregonOR
ArkansasARMarylandMDPennsylvaniaPA
CaliforniaCAMassachusettsMAPuerto RicoPR
ColoradoCOMichiganMIRhode IslandRI
ConnecticutCTMinnesotaMNSouth Caroli
na
SC
DelawareDEMississippiMSSouth DakotaSD
District of ColumbiaDCMissouriMOTennesseeTN
Federated States of Micronesia FMMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
GeorgiaGANevadaNVVermontVT
GuamGUNew Hampsh
ire
NHVirginiaVA
HawaiiHINew JerseyNJ(U.S.) Virgin IslandsVI
IdahoIDNew MexicoNMWashingtonWA
IllinoisILNew YorkNYWest VirginiaWV
IndianaINNorth CarolinaNCWisconsinWI
IowaIANorth DakotaNDWyomingWY
KansasKS
.02Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the “B” Record. This also includes American
Samoa, Federated States of Micronesia, Guam, Marshall Islands, Northern Mariana Islands, Puerto Rico, and the U. S. Virgin Islands.
.03For foreign country addresses, filers may use a 51 position free format which should include city, province or state, postal code,
and name of country in this order. This is allowable only if a “1” (one) appears in the Foreign Country Indicator, Field Position 247,
of the “B” Record.
.04When reporting APO/FPO addresses, use the following format:
EXAMPLE:
Payee NamePVT Willard J. Doe
Mailing AddressCompany F, PSC Box 100
167 Infantry REGT
Payee CityAPO (or FPO)
Payee 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 FIRE System DOES NOT provide fill-in forms, except for Form 8809, Application for Extension of Time to File
Information Returns. Filers must program files according to theRecord Layout Specifications contained in this publication.
For a list of software providers, log on to w
ww.irs.govandgototheApprovedIRSe-fileforBusinessProviderslink. Also, see
Part A, Sec. 5 .03.
Note 2: The FIRE System may be down every Wednesday from 3:00 a.m. to 5:00 a.m. EST for maintenance.
Sec. 1. General
.01Electronic filing of Forms1097, 1098, 1099, 3921, 3922, 5498, and W-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 to file electronically. Form 8935, Airline Payments Report, may also be filed electronically.
2010–30 I.R.B.106July 26, 2010

.02All electronic filing of information returns are received at IRS/IRB via the FIRE (Filing Information Returns Electronically)
System. To connect to the FIRE System, point your browser to h
ttp://fire.irs.gov. The system is designed to support the electronic
filing of information returns only.
.03The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain
separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed
to IRS/IRB.
.04Files submitted to IRS/IRB electronicallymust be in standard ASCII code. Do not send paper forms with the same information
as electronically submitted files. This would create 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 via the FIRE System.
If you do not already have a User ID and password refer to Section 7. At the Main Menu, click “Extension of Time Request” and
then click “Fill-in Extension Form”. This option is only used to request an automatic 30-day extension and must be completed by the
due date of the return for each payer requesting an extension. Printthe approval page foryour 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 create their own User ID, password and PIN (Personal Identification Number) and do
not need prior or special approval. See Part B, Sec. 5, for more information on the PIN.
.03If a filer is submitting files for more than one TCC, it isnotnecessary 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 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric.
However, filers who forget their password or PIN, can calltoll-free 1–866–455–7438for assistance. The FIRE System will require
users to change their passwords periodically. Users can changetheir passwords at any time from the Main Menu. Prior 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 Year2010(returns to be filed in2011), itmustbe
submitted to IRS/IRBno earlier thanNovember 1,2010,andno later thanFebruary 15,2011.
.02IRS/IRB encourages first time electronic filers to submit a test. Test files arerequiredfor filers wishing to participate in the
Combined Federal/State Filing Program. See Part A, Sec. 10, for further information on the CombinedFederal/State Filing Program.
.03The test filemustconsist of a sample of each type of record:
(a)Transmitter “T” Record (all fields marked required must include transmitter information)
(b)Payer “A” Record
(c)Multiple Payee “B” Records(at least 11 “B” Records per each “A” Record)
(d)End of Payer “C” Record
(e)State Totals “K” Record, if participating in the Combined Federal/State Filing Program
(f)End of Transmission “F” Record (See Part C for record formats.)
.04Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file.
.05IRS/IRB will check the file to ensure it meets the specifications ofthis Revenue Procedure. For current filers, sending a test
file will provide the opportunity to ensure their software reflects any programming changes.
.06Filers who encounter problems while transmitting the electronic test file can contact IRS/IRBtoll-free 1–866–455–7438for
assistance.
.07Within 1–2 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a
valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software
to accept e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.govto determine
what the errors are in the file by clicking on CHECK FILE STATUS. If your results indicate:
(a)“Good, Federal Reporting” — Your test file is good for federal reporting only. Click on the filename for additional details.
(b)“Good, Federal/State Reporting” — Your file is good for the Combined Federal and State Filing Program (see Part A,
Section 10 for further details). Click on the filename for additional details.
(c)“Bad” — This means that your test file contained errors. Click on the filename for a list of the errors. If you want to send
another test file, send it as a test (not a replacement, original or correction).
(d)“Not Yet Processed” — The file has been received, but we do not have results available yet. Please allow another day for
results.
July 26, 20101072010–30 I.R.B.

Sec. 4. Electronic Submissions
.01Electronically filed information may be submitted to IRS/IRB 24 hours a day, 7 days aweek. Technical assistance is available
Monday through Friday between 8:30a.m. and 4:30 p.m. EST by callingtoll-free 1–866–455–7438.
.02TheFIRE System will be down from 2 p.m. EST December 21, 2010, through January 3, 2011. This allows IRS/IRB to
update its system to reflect current year changes. In addition, the FIRE System may be down every Wednesday from 3:00 a.m. to
5:00 a.m. EST for maintenance.
.03Your file size cannot exceed 2.5 million records. If you are sending files larger than10,000 records electronically, data com-
pression is encouraged. WinZip and PKZIP are the only acceptable compression packages. IRS/IRB cannot accept self-extracting zip
files or compressed files containing multiplefiles. The time required to transmit information returns electronically will vary depend-
ing upon the type of connection to the Internet and if data compression is used.The time required to transmit a file can be reduced
up to 95 percent by using compression.
.04The FIRE System can accept multiple files forthe same type of return providing duplicate data is not transmitted. For example,
if your company has several branches issuing 1099-INT forms, it is not necessary to consolidate all the forms into one transmission.
Each file may be sent separately,providing duplicate data is not transmitted.
.05Transmitters may create files using self assigned 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 submission type (TEST, ORIG [original],
CORR [correction], and REPL [replacement]), the filer’s TCC and a four-digit number sequence. The sequence number will be
incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 44444, the IRS
assigned filename would be ORIG.44444.0001.Record the filename.This information will be needed by IRS/IRB 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
replacementfile. If an acceptable replacement file isnot 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/IRB, 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/IRB 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 10 numeric characters when establishing their 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 you forget your PIN,
please calltoll-free 1–866–455–7438for assistance.
.03If the file is good, it is released for mainline processing after 10 calendar days from receipt. Contact ustoll-free 1–866–455–7438
within this 10-day period if there is a reason the file should not be 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 and
W-2G.
.02A transmitter must have a TCC (see Part A,Sec. 6) before a file can be transmitted.
.03After 1–2 business days, the results of the electronic transmission will be e-mailed to you if you provided an accurate e-mail
address on the “Verify Your Filing Information” screen. If you are using e-mail filtering software, configure your software to accept
e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov. If the e-mail indicates your file is bad, you must log into the FIRE System and
go to the CHECK FILE STATUS area of the FIRE System to determine what the errors are in your file.
2010–30 I.R.B.108July 26, 2010

Sec. 7. Connecting to the FIRE System
.01Before connecting, have your TCC and TIN available.
.02Filers should turn off pop-up blocking software before transmitting their files.
.03Your browser must support the security standards listed below.
.04Your browser must be set to receive “cookies.” Cookies are used to preserve your User ID status.
.05Point your browser to h
ttp://fire.irs.govto connect to the FIRE System.
.06FIRE Internet Security Technical Standards are:
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.
SSL 3.0 Specifications (h
ttp://wp/netscape.com/eng/ssl3)
TLS 1.0 Specifications (h
ttp://www.ief.org/rfc/rfc2246.txt)
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)
F
irsttimeconnectiontotheFIRESystem(If you have logged on previou
sly, skip to Subsequent Connections to the FIRE
System.)
Click“Create New Account.”
Fill out the registration form and click“Submit.”
Create yourUser ID
Create and verify yourpassword(the password is user created and must be 8 alpha/numerics,
containing at least 1 uppercase, 1 lowercase,and 1 numeric and cannot contain the USER ID).
FIRE will require you to change the password periodically.
Click“Create.”
If you receive the message“Account Created,”click“OK.”
Create and verify your 10-digit self-assigned PIN (Personal Identification Number).
Click“Submit.”
If you receive the message“Your PIN has been successfully created!,”click“OK.”
Read the bulletin(s) and/or“Click here to continue.”
S
ubsequentconnectionstotheFIRESystem
Click“Log On.”
Enter yourUser ID.
Enter yourpassword(the password is case sensitive).
Read the bulletin(s) and/or“Click here to continue.”
U
ploadingyourfiletotheFIRESystem
At Menu Options:
Click“Send Information Returns”
Enter yourTCC:
Enter yourTIN:
Click“Submit.”
The system will then display the company name, address, city, state, ZIP code, telephone
number, contact and e-mail address. This information will be used to e-mail the transmitter
regarding their transmission. Update as appropriate and/or Click“Accept.”
Note: Please ensure that the e-mail address is accurate so that the correct person receives
the e-mail and it does not return to us undeliverable. If you are using SPAM filtering
software, configure it to allow an e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov.
July 26, 20101092010–30 I.R.B.

Click one of the following:
Original File
Correction File
Test File(This option will only be available from 11/1/2010 — 02/15/2011.)
Replacement File(File was originally transmitted on this system and has a
BAD file status. It could be a BAD original or BAD correction file.) Click
the BAD file to be replaced.
Enter your 10-digit PIN (not prompted for this if a test is being sent).
Click“Submit.”
Click“Browse”to locate the file and open it.
Click“Upload.”
When the up
load is complete, the screen will display the total bytes received and tell you the name of the file you just
uploaded.
Print this page and keep it for your records.
If you have more files to upload for that TCC:
Click“File Another?;”otherwise,
Click“M
ain Menu.”
It is your responsibility to check the acceptability of your file; therefore, be sure to check back into the system in 1–2
business days using the CHECK FILE STATUS option.
CheckingyourFILESTATUS
If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be
sent regarding your FILE STATUS. If the results in the e-mail indicate “Good, not Released” and you agree with the “Count of
Payees”, then you are finished with this file. If you have any other results, please follow the instructions below.
At the Main Menu:
Click“Check File Status.”
Enter yourTCC:
Enter yourTIN:
Clic
k“Search.”
If “Results” indicate:
“Good, Not Released”— and you agree with the “Count of Payees”, you
are finished with this file. The file will automatically be released after 10
calendar days unless you contact us within this timeframe.
“Good, Released”— File has been released to our mainline processing.
“Bad”— Click on filename to view error message(s). Correct the errors and
timely resubmit the file as a “replacement”.
“Not yet processed”— File has been received, but we do not have results
available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click onMain Menu.
Click“Log Out.”
C
lose your Web Browser.
2010–30 I.R.B.110July 26, 2010

Sec. 8. Common Problems and Questions
IRS/IRB encourages filers to verify the format and content ofeach type of record to ensure theaccuracy of the data. This may
eliminate the need for IRS/IRB 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.
Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data, which
may generate penalty notices.
This section lists some of the problems most frequently encountered with electronic files submitted to IRS/IRB. These problems
may result in IRS/IRB requesting replacement files.
1. Discrepancy between IRS/IRB Totals and Totals in Payer “C” Records.
The “C” Record is a summary record for a type of return for agiven payer. IRS compares the total number of payees and
payment amounts in the “B” Records with totals in the “C” Records. The two totalsmustagree. DoNOTenter negative
amounts except when reporting Forms 1099-B or 1099-Q. Money amounts must be all numeric, right-justified and zero (0) fill
unused positions.Do Not Use Blanks.
2. Missing Cor
rection 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 should reflect the tax year of the information return being reported. For
prior tax year data, there must be a “P” in position 6 of the Transmitter “T” Record. This position must be blank for current
tax year data.
5. Incorrect use of Test Indicator.
When sending a test file, position 28 of the Transmitter “T” Record should contain a “T”, otherwise blank fill. Do not populate
this field with a “T” if sending an original, replacement or correction file.
6. Incorrect
Format for TINs in the Payee “B” Record.
TINs entered in positions 12–20 of the Payee “B” record must consist of nine numerics only.(Do Not Enter Hyphens.)Incorrect
formatting of TINs may result in a penalty.
7. Distribution Codes for Form 1099-R reported incorrectly.
For Form 1099-R, there must be valid Distribution Code(s) in positions 545–546 of the Payee “B” Record. For valid codes (and
combinations), see Guide to Distribution Codes in Part C. If onlyone 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 Payme
nt Amount Fields in the “B” Record Do Not Correspond to the Amount Codes in the “A” Record.
The Amount Codes used in the “A” RecordMUSTcorrespond with the payment amount fields used in the “B” Records. The
amount codes must be left-justified, in ascending order withthe unused positions blank. For Example: If the “B” Records
show payment amounts in Payment Amount fields 2, 4, and 7, then the “A” Record must correspond with 2, 4, and 7 in the
Amount Code field.
July 26, 20101112010–30 I.R.B.

NON-FORMATERRORS
1. SPAM filters are not set to receive e-mail from fire@irs.govand irs.e-helpmail@irs.gov.
If you want to receive e-mails concerning yourfiles, processing results,reminders and notices, setyour SPAM filter to receive
e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov.
2. Incorrect e-
mail address provided.
When the “Verify Your Filing Information” screen is displayed,make sure your correct e-mail address is listed. If not, please
update with the correct e-mail address.
3. Transmitter does not check the FIRE Systemtodeterminewhythefileisbad.
The results of y
our file transfer are posted to the FIRE System within two business days. If the correcte-mail address was provided
on the “Verify Y
our Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the
results in the e
-mail indicate “Good, Not Released” andyou agree with the “Count of Payees”, then you are finished with this file.
If you have any
other results, please follow the instructions in the CheckFile Status option. If the file contains errors, you can get
an online list
ing of the errors. Date received and number of payee records are also displayed. If the file is good, but you do not
want the file p
rocessed, you must contact IRS/IRB within 10 calendar days from the transmission of your file.
4. Incorrect file is not replaced timely.
If your file is bad, correct the file and timely resubmit as a replacement.
5. Transmitter 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.
6. Transmitter sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send a
replacement or correction file to replace the original/correction/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless CHECK FILE STATUS indicates the file is bad
(1–2 business days after file was transmitted). If you do not want us to process the file, you must first contact ustoll-free
1–866–455–7438to see if this is a possibility.
7. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and
send 10 separate compressed files.
8. File is fo
rmatted as EBCDIC.
All files submitted electronicallymust be in standard ASCII code.
9. Transmitter has one TCC number, but is filing for multiple companies. Which TIN should be used when sending the file?
When sendin
g the file electronically, you will need to enter the TIN of the company assigned to the TCC. When you upload the
file, it wil
l contain the TINs of the other companies for which you are filing. This is the information that will be passed forward.
10. Transmitter sent the wrong file. What should be done?
Call us as soon as possible toll-free at1–866–455–7438. We may be able to stop the file before it has been processed.Please do
not send a replacement for a file that is marked as a good file.
2010–30 I.R.B.112July 26, 2010

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/IRB 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/IRB if the “T” Record is not present.
.03For all fields marked“Required,”the transmitter must provide the information described under Description and Remarks.
For those fields not marked“Required,”a transmitter must allow for the field but may be instructed to enter blanks or zeros in the
indicated field positions and for the indicated length.
.04All records must be a fixed length of 750 positions.
.05All alpha characters entered in the “T” Record must be upper-case, except e-mail addresses which may be case sensitive.Do
notuse punctuation in the name and address fields.
July 26, 20101132010–30 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 “2010.” If reporting prior year data report the year which
applies (2009, 2008, etc.) and set the Prior Year Data Indicator in field position 6.
6Prior Year Data
Indicator
1
Required.Enter “P”onlyif reporting prior year data; otherwise, enter blank.
Do not enter a “P” if tax year is2010.
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 alpha/numeric Transmitter Control Code
(TCC) assigned by IRS/IRB. 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 and fill unused positions with blanks.
70–109Transmitter Name
(Continuation)
40
Required.Enter any additional information that may be part of the name.
Left-justify information and fill unused positions with blanks.
110–149Company Name40
Required.Enter the name of the company associated with the address where
correspondence should be sent.
150–189
Company Name
(Continuation)
40Enter any additional information that may be part of the name of the company
where correspondence should be sent.
190–229Company Mailing
Address
40
Required.Enter the mailing address where correspondence should be sent.
Note: Any correspondence relating to problem electronic files will be sent to this address. For U.S. addresses,the payer city,
state, and ZIP Code must be reported as a 40,2, and 9-position field, respectively.Filers must adhere to the correct format for
the payer city, state, and ZIP Code. For foreign addresses,filers may use the payer city, state, and ZIP Code as a continuous
51-position field. Enter information in the following order: city,province or state, postal code, and the name of the country. When
reporting a foreign address, the Foreign Entity Indicator in position 29 must contain a “1” (one).
230–269Company
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 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
information and fill unused positions with zeros.
304–343Contact Name40
Required.Enter the name of the person to be contacted if IRS/IRB encounters
problems with the file or transmission.
2010–30 I.R.B.114July 26, 2010

Record Name: Transmitter“T” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
344–358
Contact Telephone
Number &
Extension
15Required.Enter the telephone number of the person to contact regarding
electronic files. Omit hyphens. If no extension is available, left-justify
information and fill unused positions with blanks. For example, the IRS/IRB
Customer Service Section telephone number of866–455–7438with an extension
of52345would be866455743852345.
359–408
Contact E-mail
Address
50Required if available.Enter the e-mail address of the person to contact
regarding electronic files. Left-justify information. If no e-mail address is
available, enter blanks.
409–499Blank91Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it
is the first record on your file andyou can have only one “T” Record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the field.
For example, the “T” Record sequence number would appear as “00000001”
in the field, the first “A” Record would be “00000002,” the first “B” Record,
“00000003,” the second “B” Record, “00000004” and so on until you reach the
final record of the file, the “F” Record.
508–517
Blank10Enter blanks.
518
Vendor Indicator1
Required.Enter the appropriate code from the table below to indicate if your
software was provided by a vendor or produced in-house.
Indicator
Usage
VYour software was purchased from a
vendor or other source.
IYour software was produced by
in-house programmers.
Note: In-house programmer is defined as an employee or a hired contract programmer. If your software is produced
in-house, the following Vendor information fields are not required.
519–558
Vendor Name40
Required.
Enter the name of the company from whom you purchased your
software.
559–598
Vendor Mai
ling
Address
40
Required.Enter the mailing address.
ForU.S.addresses,thevendorcity,state,andZIPCodemustbereported as a 40, 2, and 9-position field, respectively.Filers
must adhere to the correct format for the payer city, state, and ZIP Code.
For foreign addresses,filers may use the payer city, state, and ZIP Code as a continuous 51-position field. Enter information in
the following order: city, province or state, postal code, and the name of the country.
599–638
Vendor City40
Required
.Enter the city, town, or post office.
639–640Vendor Sta
te
2
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 information and fill
unused positions with blanks.
650–689
Vendor Contact Name40
Required
.Enter the name of the person whocan be contacted concerning any
software
questions.
July 26, 20101152010–30 I.R.B.

Record Name: Transmitter“T” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
690–704Vendor Contact
Telephone Number &
Extension
15Required.Enter the telephone number of the person to contact concerning
software questions. Omit hyphens. If no extension is available, left-justify
information and fill unused positions with blanks.
705–739
Blank
35
Enter Blanks.
740Vendor Foreign
Entity Indicator
1Enter a “1” (one) if the vendor is a foreign entity. Otherwise, enter a blank.
741–748Blank8Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed characters (CR/LF).
Sec. 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
Contact
Name
190–229230–269270–271272–280
281–295
296–303304–343
Contact
Telephone
Number &
Extension
Contact
E-mail
Address
BlankRecord
Sequence
Number
BlankVendor
Indicator
344–358359–408
409–499
500–507508–517518
Vendor
Name
Vendor
Mailing
Address
Vendor
City
Vendor
State
Vendor ZIP
Code
Vendor
Contact
Name
519–558559–598599–638
639–640641–649
650–689
2010–30 I.R.B.116July 26, 2010

Vendor
Contact
Telephone
Number &
Extension
BlankVendor
Foreign
Entity
Indicator
BlankBlank
or CR/LF
690–704
705–739
740741–748
749–750
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 groupof “B” Records must be preceded by an “A” Record and followed by an End of Payer “C” Record. A
single file may contain different types of returns but the types of returnsmust notbe intermingled. A separate “A” Record is required
for each payer and each type of return being reported.
.03The number of “A” Records depends on the number of payers and the different types of returns being reported. Do not submit
separate “A” Records for each payment amount being reported. For example, if a payer is filing Form 1099-DIV to report Amount
Codes 1, 2, and 3, all three amount codes should be reported under one “A” Record, not three separate “A” Records.
.04The maximum number of “A” Records allowed on a file is 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 “2010.” If reporting prior year data report the year which applies
(2009, 2008, etc.).
6
Combined
Federal/State
Filer
1
Required for the Combined Federal/State Filing Program.Enter “1” (one) if
approved or submitting a test to participate in the Combined Federal/State Filing
Program; otherwise, enter a blank.
Note 1: If the Payer “A” Record is coded for Combined Federal/State Filing Program there must be coding in the
Payee “B” Records and the State Totals “K” Records.
Note 2: If you entered “1” (one) in this field position, be sure to code the Payee “B” Records with the appropriate state
code. Refer to Part A, Sec. 10,for further information.
7–11Blank5Enter blanks.
12–20Payer’s
Taxpayer
Identification
Number (TIN)
9
Required.Must be the valid nine-digit Taxpayer Identification Number assigned to
the payer.Do not enter blanks, hyphens, or alpha characters.All zeros, ones,
twos, etc., will have the effect of an incorrect TIN.
Note: For foreign entities that are not required to have a TIN, this field must be blank. However, the Foreign Entity
Indicator, position 52 of the “A”Record, must be set to “1” (one).
July 26, 20101172010–30 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
21–24Payer Name
Control
4The Payer Name Control can be obtained only from the mail label on the Package
1096 that is mailed to most payers eachDecember. If a Package 1096 has not been
received, you can determine your name control using the following simple rules or
you can leave the field blank. For a business,use the first four significant characters
of the business name. Disregard the word “the” when it is the first word of the name,
unless there are only two words in the name. A hyphen (-) and an ampersand (&) are
the only acceptable special characters. Names of less than four (4) characters should
be left-justified, filling the unused positions with blanks.
25
Last Filing
Indicator
1Enter a “1” (one) if this is thelast yearthis payer name and TIN will file information
returns electronically or on paper; otherwise, enter blank.
26–27
Type of Return2
Required.Enter the appropriate code from the table below. Left-justify, blank fill.
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-LTCT
1099-MISCA
1099-O
ID
D
1099-PATR7
1099-QQ
1099-R9
1099-SS
1099-SAM
3921N
3922Z
5498
L
5498-ESA
V
54
98-SA
K
8935
U
W
-2G
W
2010–30 I.R.B.118July 26, 2010

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
28–41Amount Codes
(See Note.)
14
Required.Enter the appropriate amount codes for the type of return being reported.
In most cases, the box numbers on paper information returns correspond with the
amount codes used to file electronically. However, if discrepancies occur, this
Revenue Procedure governs for filing electronically. Enter the amount codes in
ascending sequence; numeric characters followed by alphas. Left-justify, and fill
unused positions with blanks.
Note: A type of return and an amount code must be present in every Payer “A” Record even if no money amounts are
being reported. For a detailed explanation of the information to be reported in each amount code, refer to the appropriate
paper instructions for each form.
Amount CodesForm 1097-BTC—Bond
Tax Credit
For Reporting Bond Tax Credit on Form 1097-BTC:
AmountCodeAmountType
3Stated Principal
4March 15, 2010 Allowance Date Credit
5June 15, 2010 Allowance Date Credit
6
September 15, 2010 Allowance Date Credit
7December 15, 2010 Allowance Date Credit
Amount CodesForm 1098—Mortgage
Interest Statement
For Reporting Mortgage Interest Received From Payers/Borrowers (Payer of
Record) on Form 1098:
A
mountCodeAmountType
1Mortgage interest received from
payer(s)/borrower(s)
2Pointspai
d on purchase of principal
residence
3Refund (or credit) of overpaid interest
4Mortgage Insurance Premiums
5
Blank (Filer’s use)
Amount CodesForm 1098-C—
Contributions of Motor Vehicles, Boats,
and Airplanes
For Reporting Gross Proceeds From Sales on Form 1098-C:
A
mountCodeAmountType
4Gross proceeds from sales
6Value of goods or services in exchange for
vehicle
Amount CodeForm 1098-E—Student
Loan Interest
For Reporting Interest on Student Loans on Form 1098-E:
A
mountCodeAmountType
1Student loan interest received by lender
July 26, 20101192010–30 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Amount CodesForm 1098-T— Tuition
Statement
For Reporting Tuition Payments on Form 1098-T:
AmountCodeAmountType
1Payments received forqualified tuition and
related expenses
2Amounts billed
for qualified tuition and
related expen
ses
3Adjustments made for prior year
4Scholarships or grants
5
Adjustmentstoscholarshipsorgrantsfor
a prior year
7Reimbursements or refunds of qualified
tuition and related expenses from an
insurance contract
Note 1: For Amount Codes 1 and 2 enter either payments received OR amounts billed. DO NOT report both.
Note 2: Amou
nt Codes 3 and 5 are assumed to be negative. It is not necessary to code with an over punch or dash
to indicat
e a negative reporting.
Amount CodesForm 1099-A—
Acquisition or Abandonment of Secured
Property
For Reporting the Acquisition or Abandonment of Secured Property on Form
1099-A:
A
mountCodeAmountType
2Balance of principal outstanding
4Fair market value of property
For Reporting Payments on Form 1099-B:
Amount Co
desForm 1099-B— Proceeds
From Brok
er and Barter Exchange
Transact
ions
A
mountCo
de
AmountTy
pe
2Stocks,b
onds, etc. (For forward contracts,
See Note 1
.)
3Bartering (Do not report negative amounts.)
4Federal income tax withheld (backup
withholding) (Do not report negative
amounts.)
6
Profit (or loss) realized in2010(See Note
2.)
7Unreal
ized profit (or loss) on open contracts
—12/31
/2009(See Note 2.)
8Unrealized profit (or loss) on open contracts
—12/31/2010(See Note 2.)
9
Aggregate profit (or loss)(See Note 2.)
Note 1: The payment amount field associated with Amount Code 2 may be used to report a loss from a closing transaction
on a forward contract. Refer to the “B” Record – General Field Descriptions and Record Layouts, Payment Amount
Fields, for instructions on reporting negative amounts.
Note
2: Payment Amount Fields 6, 7, 8, and 9 are to be used for the reporting of regulated futures or foreign currency
cont
racts.
2010–30 I.R.B.120July 26, 2010

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-C:
Amount CodesForm 1099-C —
Cancellation of Debt
A
mountCodeAmountType
2Amount of debt canceled
3Interest, if included in Amount Code 2
7
Fair market value of property(See Note.)
Note: Use Amount Code 7 only if a combined Form 1099-A and 1099-C is being filed.
For Reporting Payments on Form 1099-CAP:
Amount CodeForm 1099-CAP—
Changes in Corporate Control and Capital
StructureA
mountCodeAmountType
2Aggregate amount received
For Reporting Payments on Form 1099-DIV:
Amount CodesForm 1099-DIV—
Dividends and Distributions
A
mountCodeAmountType
1Total ordinary dividends
2Qualified div
idends
3Total capital gain distribution
6
Unrecaptured Section 1250 gain
7Section 1202 gain
8Collectibles (28%) rate gain
9Nondividend distributions
AFederal in
come tax withheld
BInvestment expenses
CForeign tax paid
DCash liquidation distributions
ENon-cash liquidation distributions
For Reporting Payments on Form 1099-G:
Amount Co
desForm 1099-G— Certain
Governme
nt Payments
A
mountCo
de
AmountTy
pe
1Unemploy
ment 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
Alterna
tive Trade Adjustment Assistance
(ATAA)
Payments
6Taxable grants
7Agriculture payments
9Market Gain
July 26, 20101212010–30 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 CodesForm 1099-H— Health
Coverage Tax Credit (HCTC) Advance
PaymentsA
mountCodeAmountType
1Gross amount of health insurance advance
payments
2Amount of advance payment for January
3Amount of advance payment for February
4Amount of advance payment for March
5
Amount of advance payment for April
6Amount of advance payment for May
7Amount of advance payment for June
8Amount of advance payment for July
9Amount of advance payment for August
AAmount of advance payment for September
BAmount of advance payment for October
CAmount of advance payment for November
DAmount of advance payment for December
For Reporting Payments on Form 1099-INT:
Amount CodesForm 1099-INT—
Interest Income
A
mountCodeAmountType
1Interest income not included in Amount
Code 3
2Early with
drawal penalty
3Interest on U.S. Savings Bonds and
Treasury obligations
4Federal income tax withheld (backup
withholding)
5
Investment expenses
6Foreign tax paid
8Tax-exempt interest
9Specified Private Activity Bond Interest
For Reporting Payments on Form 1099-LTC:
Amount
CodesForm 1099-LTC—
Long-T
erm Care and Accelerated Death
Benefi
ts
A
mount
Code
Amount
Type
1Grossl
ong-term care benefits paid
2Accelerated death benefits paid
For Reporting Payments on Form 1099-MISC:
Amount CodesForm 1099-MISC—
Miscellaneous Income
(See Note 1.)A
mountCodeAmountType
1Rents
2
Royalt
ies(See Note 2.)
3Other income
4Feder
al income tax withheld (backup
withh
olding or withholding on Indian
gamin
g profits)
5
Fishing boat proceeds
6Medi
cal and health care payments
7Nonemployee compensation
8Substitute payments in lieu of dividends or
interest
2010–30 I.R.B.122July 26, 2010

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
AmountCodeAmountType
ACrop insurance proceeds
BExcess golden parachute payments
CGross proceeds paid to an attorney in
connection with legal services
DSection 409A D
eferrals
ESection 409A Income
Note 1: If reporting a direct sales indicatoronly, 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: Do not report timber royalties under a “pay-as-cut” contract; these must be reported on Form 1099-S.
Amount CodesForm 1099-OID—
Original Issue Discount
For Reporting Payments on Form 1099-OID:
A
mountCodeAmountType
1Original issue discount for2010
2Otherperio
dic interest
3Early withdrawal penalty
4Federal income tax withheld (backup
withholding)
6Original issue discount on U.S. Treasury
Obligations
7Investment expenses
For Reporting Payments on Form 1099-PATR:
Amount CodesForm 1099-PATR—
Taxable Distributions Received From
CooperativesA
mountCodeAmountType
1Patronage dividends
2Nonpatronage distributions
3Per-uni
t 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’s alternative minimum tax (AMT)
adjustment
AFor filer’s use for pass-through credits and
deductions
For Reporting Payments on a Form 1099-Q:
Amount CodesForm 1099-Q—
Payments From Qualified Education
Programs (Under Sections 529 and 530)A
mountCodeAmountType
1Gross distribution
2Earnings
3Bas
is
July 26, 20101232010–30 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Payments on Form 1099-R:
Amount CodesForm 1099-R—
Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.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
9Total empl
oyee contributions
ATraditional IRA/SEP/SIMPLE distribution
or Roth conversion(See Note 2.)
Note 1: If the taxable amount cannot be determined, enter a “1” (one) in position 547 of the “B” Record. Payment
Amount 2 must contain zeros.
Note 2: For Form 1099-R, report the Roth conversion or total amount distributed from an IRA, SEP, or SIMPLE in
Payment Amount Field A (IRA/SEP/SIMPLE distribution orRoth conversion) of the Payee “B” Record, and generally,
the same amount in Payment Amount Field 1 (Gross Distribution). The IRA/SEP/SIMPLE indicator should be set to
“1” (one) in Field Position 548 of the Payee “B” Record.
For Reporting Payments on Form 1099-S:
Amount CodesForm 1099-S— Proceeds
From Real Estate Transactions
A
mountCodeAmountType
2Gross proceeds (See Note.)
5
Buyer’s part of real estate tax
Note: In
clude payments of timber royalties made under a “pay-as-cut” contract, reportable under IRC section 6050N. If
timber r
oyalties are being reported, enter“TIMBER” in the description field ofthe “B” Record. If lump-sum timber
payment
s are being reported, enter “LUMP-SUM TIMBER PAYMENT” in the description field of the “B” Record.
For Repo
rting Distributions on Form 1099-SA:
Amount CodesForm 1099-SA—
Distributions From an HSA, Archer MSA,
or Medicare Advantage MSAA
mountCodeAmountType
1Gross distribution
2Earnings on excess contributions
4Fair market value of the account on date
of death
For Reporting Information on Form 3921:
Amount
CodesForm 3921—Exerciseof
aQual
ified Incentive Stock Option Under
Secti
on 442(b)
A
moun
tCode
Amoun
tType
3Exerc
ise price per share
4Fair market value of share on exercise date
2010–30 I.R.B.124July 26, 2010

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Information on Form 3922:
Amount CodesForm 3922—Transfer
of Stock Acquired Through an Employee
Stock Purchase Plan Under Section 423(c)A
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 option
was granted
For Reportin
g Information on Form 5498:
Amount Codes
Form 5498—IRA
Contributio
n Information
A
mountCodeAmountType
1IRA contributions (other than amounts in
Amount Codes 2, 3, 4, 8, 9, and A)(See
Notes 1 and 2.)
2Rollover contributions
3Roth conversion amount
4Recharacterized contributions
5
Fair market value of account
6Life insurance cost included in Amount
Code 1
8SEP contributions
9SIMPLE contributions
ARoth IRA contributions
BRMD amount
CPostpon
ed Contribution
DRepayments
Note 1:
If reporting IRA contributions for a participant in a military operation, see2010 Instructions for Forms 1099-R
and 549
8.
Note 2: Also include employee contributions to an IRA under a SEP plan but not salary reduction contributions. D
O
NOTincludeEMPLOYERcontributions; these are included in Amount Code 8.
For Reporting Information on Form 5498-ESA:Amount CodesForm 5498-ESA—
Coverdell ESA Contribution Information
A
moun
tCode
Amoun
tType
1Coverd
ell ESA contributions
2Rollover contributions
For Reporting Information on Form 5498-SA:Amount CodesForm 5498-SA—HSA,
Archer MSA, or Medicare Advantage
MSA InformationA
mountCodeAmountType
1Employee or self-employed person’s
Archer MSA contributions made in 2010
and 2011 for 2010
2Total contributions made in 2010 (See
current 2010 Instructions.)
3Total HSA/MSA contributions made in
2011 for 2010
4
Rollover contributions(See Note.)
5
Fair market value of HSA, Archer MSA or
Medicare Advantage MSA
Note:ThisistheamountofanyrollovermadetothisMSAin2010after a distribution from another MSA. For detailed
information on reporting, see the2010 Instructions for Forms 1099-SA and 5498-SA.
July 26, 20101252010–30 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
For Reporting Information on Form
8935:
Amount CodesForm 8935—Airline
Payments Report
A
mountCodeAmountType
1Total amount reported
2First year of re
ported 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 Wi
nnings
For Reporting Payments on Form W-2G:
A
mountCodeAmountType
1Grosswinnings
2Federal income tax withheld
7Winnings from identical wagers
42–51
Blank10 Enter 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.Enter the name of the payer whose TIN appears in positions 12–20 of the
“A” Record. Any extraneous information must be deleted. Left-justify information,
and fill unused positions with blanks. (Filers should not enter a transfer agent’s
name in this field. Any transfer agent’s name should appear in the Second Payer
Name Line Field.)
93–132Second Payer
Name Line
40 If the Transfer (or Paying) Agent Indicator (position 133) contains a “1” (one),
this field must contain the name of the transfer (or paying) agent. If the indicator
contains a “0” (zero), this field may contain either a continuation of the First Payer
Name Line or blanks. Left-justify information and fill unused positions with blanks.
133Transfer
Agent Indicator
1
Required.Identifies the entity in the Second Payer Name Line Field.
CodeMeaning
1The entity in the Second Payer Name Line
Field is the transfer (or paying) agent.
0 (zero)The entity shown isnotthe transfer (or
paying) agent (i.e., the Second Payer Name
Line Field contains either a continuation of
the First Payer Name Line Field or blanks).
134–173Payer
Shipping
Address
40
Required.If the Transfer Agent Indicator in position 133 is a “1” (one), enter the
shipping address of the transfer (or paying) agent. Otherwise, enter theactual
shipping address of the payer. The street address should include number, street,
apartment or suite number, or PO Box if mail is not delivered to a street address.
Left-justify information, and fill unused positions with blanks.
For U.S.
addresses,the payer city, state, and ZIP Code must be reported as a 40, 2, and 9-position field, respectively.Filers must
adhere t
o the correct format for the payer city, state, and ZIP Code.
For foreign addresses,filers may use the payer city, state, and ZIP Code as acontinuous 51-position field. Enter information
in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the
Foreign Entity Indicator in position 52 must contain a “1” (one).
2010–30 I.R.B.126July 26, 2010

Record Name: Payer “A” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
174–213Payer City40
Required.If the Transfer Agent Indicator in position 133 is a “1” (one), enter the
city, town, or post office of the transfer agent. Otherwise, enter the city, town, or post
office of the payer. Left-justify information, and fill unused positions with blanks.
Do not enter state and ZIP Code information in this field.
214–215
Payer State2
Required.Enter the valid U.S. Postal Service state abbreviations. Refer to the chart
of valid state abbreviations in Part A, Sec.12.
216–224Payer ZIP Code 9
Required.Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service.
If only the first five-digits are known, left-justify information and fill the unused
positions with blanks. For foreign countries, alpha characters are acceptable as long
as the filer has entered a “1” (one) in the Foreign Entity Indicator, located in Field
Position 52 of the “A” Record.
225–239
Payer’s
Telephone
Number &
Extension
15
Enter the payer’s telephone number and extension. Omit hyphens. Left-justify
information and fill unused positions with blanks.
240–499Blank260Enter blanks.
500–507
Record
Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The record
sequence number for the “T” Record will always be “1” (one), since it is the first
record on your file and you can have only one “T” Record in a file. Each record,
thereafter, must be incremented by one inascending numerical sequence, i.e., 2, 3,
4, etc. Right-justify numbers with leading zeros in the field. For example, the “T”
Record sequence number would appear as“00000001” in the field, the first “A”
Record would be “00000002,” the first “B” Record, “00000003,” the second “B”
Record, “00000004” and so on until you reach the final record of the file, the “F”
Record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Sec. 6. Payer “A” Record — Record Layout
Record
Type
Payment
Year
Combined
Federal/State
Filer
BlankPayer
TIN
Payer Name
Control
Last Filing
Indicator
1
2–5
67–1112–2021–24
25
Type
of
Return
Amount
Codes
BlankForeign
Entity
Indicator
First
Payer Name
Line
26–2728–41
42–515253–92
Second Payer
Name
Line
Transfer
Agent
Indicator
Payer
Shipping
Address
Payer
City
Payer
State
Payer
ZIP
Code
93–132133134–173174–213
214–215
216–224
July 26, 20101272010–30 I.R.B.

Payer’s Telephone
Number and
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 toaccommodate special fields for
individual forms. In the “B” Record, the filermustallow for all sixteen Payment Amount Fields.For those fields not used, enter
“0s” (zeros).
.02The following specifications include a field in the payee records called “NameControl” in which the first four characters of
the payee’s surname are to be entered by the filer:
(a)If filers are unable to determine the first four characters of the surname, the Name Control Field may be left blank. Com-
pliance with the following will facilitate IRS computer programs in identifying the correct name control:
(1)The surname of the payee whose TIN is shown in the “B” Recordshould always appear first. If, however, the records
have been developed using the first name first, the filer must leave a blank space between the first and last names.
(2)In the case of multiple payees, the surname of the payee whose TIN (SSN, EIN, ITIN, or ATIN) is shown in the “B”
Record must be present in the First Payee Name Line. Surnames of any other payees may be entered in the Second
Payee Name Line.
.03For all fields marked“Required,”the transmitter must provide the information described under “Description and Remarks”.
For those fields not marked“Required,”the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the
indicated field position(s)and for the indicated length.
.04All records must be a fixed length of 750 positions.
.05A field is also provided in these specifications for Special DataEntries. This field may be used torecord information required
by state or local governments, or for the personal use of the filer. IRS does not use the data provided in the Special Data Entries Field;
therefore, the IRS program does not check the content or format ofthe data entered in this field. Itis the filer’s option to use the
Special Data Entry Field.
.06Following the Special Data Entries Field in the “B” Record, payment fields have been allocatedfor State Income Tax Withheld
and Local Income Tax Withheld. These fields are for the convenience of the filers. The information will not be used by IRS/IRB.
.07Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A,
Sec. 10, to participate in this program.
.08All alpha characters in the “B” Record must be uppercase.
.09 Do notuse decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numeric characters.
Record Name: Payee “B” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required. Enter “B.”
2–5
Payment Year4
Required.Enter “2010.” If reporting prior year data report the year
which applies (2009, 2008, etc.).
6Corrected Return
Indicator
(See Note.)
1
Required for corrections only.Indicates a corrected return.
CodeDefinition
GIf this is a one-transactioncorrectionorthefirstof
a two-transaction correction
CIf this is the second transaction of a two-transaction
correction
BlankIf this is not a return being submitted to correct
information already processed by IRS
Note: C, G, and non-coded records must be reported using separate Payer “A” Records. Refer to Part A, Sec. 8, for
specific instructions on how to file corrected returns.
2010–30 I.R.B.128July 26, 2010

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
7–10Name Control4If determinable, enter the first four characters of the surname of the
person whose TIN is being reported in positions 12–20 of the “B”
Record; otherwise,enter blanks. This usually is the payee. If the
name that corresponds to the TIN is not included in the first or sec-
ond payee name line and the correctname control is not provided,
a backup withholding notice may be generated for the record. Sur-
names of less than four characters should be left-justified, filling
the unused positions with blanks. Special characters and imbedded
blanks should be removed. In the case of a business, other than a sole
proprietorship, use the first four significant characters of the business
name. Disregard the word “the” when it is the first word of the name,
unless there are only two words in the name. A hyphen (-) and an
ampersand (&) are the only acceptable special characters. Surname
prefixes are considered, e.g., for Van Elm, the name control would be
VANE. For a sole proprietorship, use the name of the owner to create
the name control and report the owner’s name in positions 248–287,
First Payee Name Line.
Note: Imbedded blanks, extraneous words, titles, and specialcharacters (i.e., Mr., Mrs., Dr., period [.], apostrophe [’])
should be removed from the Payee Name Lines. A hyphen (-) and an ampersand (&) are the only acceptable special
characters.
The following examples may be helpful to filers in developing the Name Control:
Name
NameControl
Individuals:
JaneB
rownBROW
John A.L
eeLEE*
James P.E
n,Sr.EN*
JohnO
’Neil
ONEI
MaryV
anBurenVANB
JuanD
eJesusDEJE
Gloria A.E
l-RoyEL-R
Mr. John
S
mith
SMIT
JoeM
cCarthy
MCCA
PedroT
orres-Lopes**
TORR
MariaL
opez Moreno**LOPE
Binh ToL
aLA*
Nhat ThiP
hamPHAM
Corporations:
TheF
irstNationalBank
FIRS
T
heHideawayTHEH
A
&BCafe
A&BC
1
1THStreet Inc.
11TH
Sole Proprietor:
MarkH
emlock
DBA The Sunshine Club
HEML
MarkD
’Allesandro
DALL
July 26, 20101292010–30 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
Partnership:
RobertAspen
and Bess Willow
ASPE
HaroldF
ir,BruceElm,
and Joyce Spruce et al Ptr
FIR*
Estate:
FrankW
hiteEstate
WHIT
Estate of Shei
laB
lue
BLUE
Trusts and Fiduciaries:
D
aisy Corpor
ation Employee
Benefit Tru
st
DAIS
Trust FBO The
C
herryblossom
Society
CHER
Exempt Organizations:
L
aborer’s Union, AFL-CIOLABO
S
t.Bernar
d’s Methodist
Church Bld
g. Fund
STBE
* Name Controls of less than four significant characters must be left-justified and blank-filled.
**For Hispanic names, when two last names are shown for an individual, derive the name control from the first last name.
11Type of TIN1This field is used to identify the Taxpayer Identification Number
(TIN) in positions 12–20 as eitheran Employer Identification Num-
ber (EIN), a Social Security Number (SSN), an Individual Taxpayer
Identification Number (ITIN) or an Adoption Taxpayer Identification
Number (ATIN). Enter the appropriate code from the following table:
CodeTypeofT
IN
TypeofA
ccount
1EINA busine
ss, organization, some
sole pro
prietors, or other entity
2SSNAn individual, including some sole
proprietors
2ITINAnindiv
idual required to have a
taxpaye
r identification number,
but who i
s not eligible to obtain an
SSN.
2ATINAn adopted individual prior to the
assignment of a social security
number
BlankN/AIf the t
ype of TIN is not deter-
minab
le, 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 you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on
Form 1099, see the2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and
W-2G)for reporting requirements.
2010–30 I.R.B.130July 26, 2010

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
21–40Payer’s Account Number For
Payee
20
Required if submitting more than one information return of the
same type for the same payee.Enter any number assigned by the
payer to the payee that can be used by the IRS to distinguish between
information returns. This number must be unique for each informa-
tion return of the same type for the same payee. If a payee has more
than one reporting of the same document type, it is vital that each re-
porting have a unique account number. For example, if a payer has
3 separate pension distributionsfor the same payee and 3 separate
Forms 1099-R are filed, 3 separate unique account numbers are re-
quired. A payee’s account number may be given a unique sequencing
number, such as 01, 02 or A, B, etc., to differentiate each reported in-
formation return. Do not use the payee’s TIN since this will not make
each record unique. This information is critical when corrections are
filed. This number will be provided with the backup withholding no-
tification and may be helpful in identifying the branch or subsidiary
reporting the transaction. The account number can be any combi-
nation of alpha, numeric or special characters. If fewer than twenty
characters are used, filers may either left or right-justify, filling the
remaining positions with blanks.
41–44Payer’s Office
Code
4Enter office code of payer; otherwise, enter blanks. For payers with
multiple locations, this field may be used to identify the location of
the office submitting the information return. This code will also ap-
pear on backup withholding notices.
45–54
Blank10Enter blanks.
Payment
Amount Fields
(Must be
numeric)
Required. Filers should allow for all payment amounts. For
those not used, enter zeros.Each payment field must contain 12
numeric characters. Each payment amount must contain U.S. dollars
and cents. The right-most two positions represent cents in the pay-
ment amount fields.Do not enter dollar signs, commas, decimal
points, or negative payments, except those items that reflect a loss
on Form 1099-B or 1099-Q.Positive and negative amounts are in-
dicated by placing a “+” (plus) or “-” (minus) sign in the left-most
position of the payment amount field. A negative over punch in the
unit’s position may be used, instead of a minus sign, to indicate a
negative amount. If a plus sign, minus sign, or negative over punch
is not used, the number is assumed to be positive. Negative over
punch cannot be used in PC created files. Payment amounts must be
right-justified and unused positions must be zero filled.
55–66
Payment
Amount 1*
12The amount reported in this field represents payments for Amount
Code 1 in the “A” Record.
67–78Payment
Amount 2*
12The amount reported in this field represents payments for Amount
Code 2 in the “A” Record.
79–90Payment
Amount 3*
12The amount reported in this field represents payments for Amount
Code 3 in the “A” Record.
91–102Payment
Amount 4*
12The amount reported in this field represents payments for Amount
Code 4 in the “A” Record.
103–114 Payment
Amount 5*
12The amount reported in this field represents payments for Amount
Code 5 in the “A” Record.
115–126
Payment
Amount 6*
12The amount reported in this field represents payments for Amount
Code 6 in the “A” Record.
July 26, 20101312010–30 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
127–138 Payment
Amount 7*
12The amount reported in this field represents payments for Amount
Code 7 in the “A” Record.
139–150
Payment
Amount 8*
12The amount reported in this field represents payments for Amount
Code 8 in the “A” Record.
151–162
Payment
Amount 9*
12The amount reported in this field represents payments for Amount
Code 9 in the “A” Record.
163–174 Payment
Amount A*
12The amount reported in this field represents payments for Amount
Code A in the “A” Record.
175–186
Payment
Amount B*
12The amount reported in this field represents payments for Amount
Code B in the “A” Record.
187–198 Payment
Amount C*
12The amount reported in this field represents payments for Amount
Code C in the “A” Record.
199–210 Payment
Amount D*
12The amount reported in this field represents payments for Amount
Code D in the “A” Record.
211–222 Payment
Amount E*
12The amount reported in this field represents payments for Amount
Code E in the “A” Record.
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.
*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.
*Payment Amount Fields, F and Gwere added in anticipation of expanded reporting requirements on certain information
returns. Currently, there are no corresponding Amount Codes in the Payer “A” Record. Filers must allow for these
amount fields in their Payee “B” Records and like any unusedamount fields they must be zero filled. For those fields not
used, enter “0s” (zeros). These statements also apply to theEnd of Payer “C” Record and the State Totals “K” Record.
247Foreign
Country
Indicator
1
If the address of the payee is in a foreign country, enter a “1”
(one) in this field; otherwise, enter blank. When filers use this in-
dicator, they may use a free format for the payee city, state, and ZIP
Code. Enter information in the following order: city, province or
state, postal code, and the name of the country. Address information
must not appear in the First or Second Payee Name Line.
248–287 First Payee
Name Line
40
Required.Enter the name of the payee (preferably surname first)
whose Taxpayer Identification Number (TIN) was provided in posi-
tions 12–20 of the Payee “B” Record. Left-justify and fill unused
positions with blanks. If more space is required for the name, use
theSecondPayeeNameLineField. 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. Extraneouswords, titles, and special charac-
ters (i.e., 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 you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through Entities on
Form 1099, see the2010 General Instruction for Certain Forms (1098, 1099, 3921, 3922, 5498, and W-2G)for reporting
requirements.
2010–30 I.R.B.132July 26, 2010

Record Name: Payee “B” Record (Continued)
Field
Position
Field Title
Length
Description and Remarks
288–327 Second Payee
Name Line
40If there are multiple payees (e.g.,partners, joint owners, or spouses),
use this field for those names not associated with the TIN provided
in positions 12–20 of the “B” Record, or if not enough space was
provided in the First Payee Name Line, continue the name in this
field. Left-justify information andfill unused positions with blanks.
Do not enter address information.It is important that filers provide
as much payee information to IRS/IRB as possible to identify the
payee associated with the TIN. Left-justify and fill unused positions
with blanks.SeeNoteaboveinFirstPayeeNameLine.
328–367 Blank40Enter blanks.
368–407 Payee Mailing
Address
40
Required.Enter mailing address of payee. Street address should
include number, street, apartment or suite number, or PO Box if mail
is not delivered to street address. This fieldmust notcontain any
data other than the payee’s mailing address.
408–447 Blank40Enter blanks.
448–487 Payee City40
Required.Enter the city, town or post office. Left-justify informa-
tion and fill the unused positions with blanks. Enter APO or FPO if
applicable. Do not enter state and ZIP Code information in this field.
488–489 Payee State2
Required.Enter the valid U.S. Postal Service state abbreviations for
states or the appropriate postal identifier (AA, AE, or AP) described
in Part A, Sec. 12.
490–498 Payee ZIP
Code
9
Required.Enter the valid ZIP Code (nine or five-digit) assigned
by the U.S. Postal Service. If only the first five-digits are known,
left-justify information and fill the unused positions with blanks. For
foreign countries, alpha characters are acceptable as long as the filer
has entered a “1” (one) in the Foreign Country Indicator, located in
position 247 of the “B” Record.
499Blank1Enter blank.
500–507
Record
Sequence
Number
8
Required.Enter the number of the record as it appears within your
file. The record sequence number for the “T” Record will always be
“1” (one), since it is the first record on your file and you can have only
one “T” Record in a file. Each record, thereafter, must be incremented
by one in ascending numerical sequence, i.e., 2, 3, 4, etc. Right-
justify numbers with leading zeros in the field. For example, the
“T” Record sequence number would appear as “00000001” in the
field, the first “A” Record would be “00000002,” the first “B” record,
“00000003,” the second “B” Record, “00000004” and so on until you
reach the final record of the file, the “F” Record.
508–543
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
Payer’s
Account
Number For
Payee
1
2–5
67–101112–2021–40
July 26, 20101332010–30 I.R.B.

Payer’s
Office Code
BlankPayment
Amount
1
Payment
Amount
2
Payment
Amount
3
Payment
Amount
4
Payment
Amount
5
41–44
45–5455–66
67–7879–9091–102103–114
Payment
Amount
6
Payment
Amount
7
Payment
Amount
8
Payment
Amount
9
Payment
Amount
A
Payment
Amount
B
115–126
127–138
139–150151–162
163–174
175–186
Payment
Amount C
Payment
Amount D
Payment
Amount E
Payment
Amount F
Payment
Amount G
Foreign
Country
Indicator
First Payee
Name
Line
187–198199–210211–222223–234
235–246
247248–287
Second Payee
Name
Line
BlankPayee
Mailing
Address
BlankPayee
City
288–327328–367368–407408–447448–487
Payee
State
Payee
ZIP Code
BlankRecord
Sequence
Number
Blank
488–489490–498499
500–507508–543
The following sections define the field positions for the different types of returns in the Payee “B” Record (positions
544–750):
(1)Form 1097-BTC
(2) Form 1098
(3) Form 1098-C
(4) Form 1098-E
(5)
Form 1098-T
(6) Form 1099-A
(7) Form 1099-B
(8) Form 1099-C
(9) Form 1099-CAP
(10) Form 1099-DIV*
(11) Form 1099-G*
(12) Form 1099-H
(13) Form 1099-INT*
(14) Form 1099-LTC
(15)
Form 1099-MISC*
(16) Form 1099-OID*
(17) Form 1099-PATR*
(18) Form 1099-Q
(19) Form 1099-R*
(20) Form 1099-S
(21) Form 1099-SA
(22) Form 3921
(23) Form 3922
(24)
Form 5498*
2010–30 I.R.B.134July 26, 2010

(25) Form 5498-ESA
(26)
Form 5498-SA
(27)
Form 8935
(28) Form W-2G
* These forms may be filed through the Combined Federal/State Filing Program. IRS/IRB will forward these records to
participating states for filers who have been approved for theprogram. See Part A, Sec. 10, for information about the program,
including specific codesfor the record layouts.
(1) Payee “B” Record — Record LayoutPositions 544–750 for Form 1097-BTC
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547Issuer
Indicator
1
Required.Enter the appropriate indicator from the table below:
Indicator
Usage
1Issuer of Bond or Its Agent Filing Initial 2010 Form
1097-BTC
2An Entity that Received a 2010 Form 1097-BTC
for this bond
548–555 Bond Issue
Date
8Enter bond issue date formatted as YYYYMMDD.
556–563
Maturity Date8Enter maturity date formatted as YYYYMMDD.
564–576
CUSIP Number13Enter CUSIP number. Right justify and blank fill.
577–607
Blank31Enter blanks.
608–610
Bond Code3
Required.Ent
er the appropriate Bond Code:
Code
Category
101Qualified Forestry Conservation Bonds
102New Clean Renewable Energy Bonds
103Qualified E
nergy Conservation Bonds
104Qualified Zone Academy Bonds
105Qualified School Construction Bonds
106
Clean Renewable Energy Bonds
107Midwestern Tax Credit Bond
108Other
109Build Ame
rica Bonds
611–619
Bond Issu
er’s
Identifi
cation
Number
9Enter bon
d issuer’s identification number.
620–659
Bond Issue
r’s Name
40Enter Bond
Issuer’s Name. Left-justify and blank fill.
660–662
Blank3Enter blanks.
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. If this field is not utilized, enter blanks.
723–748 Blank
26
Enter blanks.
749–750 Blank2Enter bla
nks or carriage return/line feed (CR/LF) characters.
July 26, 20101352010–30 I.R.B.

Payee “B” Record — Record Layout Positions 544–750 for Form 1097-BTC
BlankIssuer
Indicator
Bond Issue
Date
Maturity
Date
CUSIP
Number
BlankBond Code
544–546
547548–555
556–563564–576577–607608–610
Bond Issuer’s
Identification
Number
Bond Issuer’s
Name
BlankSpecial Data
Entries
BlankBlank
611–619620–659660–662663–722
723–748749–750
(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 utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record LayoutPositions 544–750 for Form 1098
BlankSpecial
Data
Entries
BlankBlank
or CR/LF
544–662
663–722723–748
749–750
(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.
549–587
Make, Model, Year39Enter the make, model and year of vehicle. Left-justify and fill un-
used positions with blanks.
2010–30 I.R.B.136July 26, 2010

(3) Payee “B” Record — Record Layout Positions 544–750 for Form 1098-C (Continued)
Field
Position
Field Title
Length
Description and Remarks
588–612
Vehicle or Other Identification
Number
25
Enter the vehicle or other identification number of the donated vehi-
cle. Left-justify and fill unused positions with blanks.
613–651
Vehicle Description39Enter a description of material improvements or significant interven-
ing use and duration of use. Left-justify and fill unused positions with
blanks.
652–659
Date of Contribution8Enter the date the contribution was made to an organization, in the
format YYYYMMDD (e.g., January 5, 2010, would be 20100105).
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 $50
0 or Less Indicator
1Enter a “1” (one) if under law donor cannot claim a deduction of more
than $500 for the vehicle; otherwise, leave blank.
663–722 Special Data Entries60This portion of the “B” Record may be used to record information for
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for the
filing requirements. If this field is not utilized, enter blanks.
723–730 Date of Sale8
Enter the date of sale, in the format YYYYMMDD (e.g., January 5,
2010, would be 20100105).Do not enter hyphens or slashes.
731–746
Goods and Services
16
Enter a description of any goods and services received for the vehi-
cle; otherwise, leave blank. Left-justify and fill unused positions with
blanks.
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
Improvements
Indicator
Transfer
Below Fair
Market Value
Indicator
Make,
Model, Year
Vehicle or
Other
Identification
Number
Vehicle
Description
544–545546547548549–587588–612613–651
Date of
Contribution
Donee
Indicator
Intangible
Religious
Benefits
Indicator
Deduction
$500 or
Less
Indicator
Special
Data
Entries
Date of
Sale
Goods and
Services
BlankBlank
or CR/LF
652–659
660661662663–722723–730
731–746
747–748
749–750
July 26, 20101372010–30 I.R.B.

(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 notinclude loan origination fees and/or capitalized interest.
Otherwise, enter a blank.
548–662
Blank
115
Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for the
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1098-E
BlankOrigination
Fees/Capitalized
Interest Indicator
BlankSpecial Data
Entries
BlankBlank
or CR/LF
544–546547548–662
663–722723–748
749–750
(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
Indicator
1Enter “1” (one) if the student was at least a half-time student during
any academic period that began in 2010. Otherwise, enter a blank.
548
Graduate Student
Indicator
1Enter “1” (one) if the student is enrolled exclusively in a graduate
level program. Otherwise, enter a blank.
549
Academic Period
Indicator
1Enter “1” (one) if the amount in Payment Amount Field 1 or
Payment Amount Field 2 includes amounts for an academic period
beginning January through March2011. Otherwise, enter a blank.
550
Method of Reporting 2009
Amounts Indicator
1
Required.Enter “1” (one) if the method of reporting has changed
from the previous year. Otherwise, enter a blank.
551–662
Blank112Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for the
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2010–30 I.R.B.138July 26, 2010

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 2009
Amounts
Indicator
544–546547548549550
BlankSpecial
Data
Entries
BlankBlank
or CR/LF
551–662
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
Indicator
1Enter the appropriate indicator from the table below:
Indicator
Usage
1Borrower was personally liable for repayment of
the debt.
BlankBorrower was not personally liable for repayment
of the debt.
548–555
Date of Lender’s
Acquisition or
Knowledge of
Abandonment
8Enter the acquisition date of thesecured property or the date the
lender first knew or had reason to know the property was abandoned,
in the format YYYYMMDD (e.g., January 5, 2010, would be
20100105).Do not enter hyphens or slashes.
556–594
Description of
Property
39Enter a brief description of the property. For real property, enter
the address, or, if the address does not sufficiently identify the
property, enter the section, lot and block. For personal property,
enter the type, make and model (e.g., Car 1999 Buick Regal or
Office Equipment). Enter “CCC” for crops forfeited on Commodity
Credit Corporation loans. If fewer than 39 positions are required,
left-justify information and fill unused positions with blanks.
595–662
Blank68Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for the
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks, or carriage return/line feed (CR/LF) characters.
July 26, 20101392010–30 I.R.B.

Payee “B” Record — Record Layout Positions 544–750 for Form 1099-A
BlankPersonal Liability
Indicator
Date of Lender’s
Acquisition or
Knowledge of
Abandonment
Description
of
Property
Blank
544–546547548–555556–594595–662
Special
Data
Entries
BlankBlank
or CR/LF
663–722723–748
749–750
(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.
545–546
Blank2Enter blanks.
547
Gross Proceeds
Indicator
1Enter the appropriate indicator from the following table, to identify
the amount reported in Amount Code 2; otherwise, enter a blank.
Indicator
Usage
1Gross proceeds
2Gross proceeds les
s commissions and options
premiums
548–555
Date of Sale or
Exchange
8For broker transac
tions, enter the trade date of the transaction.
Forbarterexchang
es, enter the date when cash, property, a
credit, or scrip i
s actually or constructively received in the format
YYYYMMDD (e.g., J
anuary 5, 2010, would be 20100105). Enter
blanks if this is a
n aggregate transaction.Do not enter hyphens
or slashes.
556–568
CUSIP Number13For broker transa
ctions only, enter the CUSIP (Committee on
Uniform Security
Identification Procedures)numberoftheitem
reported for Amo
unt Code 2 (stocks, bonds, etc.). Enter blanks if
this is an aggreg
ate transaction. Enter “0s” (zeros) if the number is
not available. R
ight-justify information and fill unused positions
with blanks.
569–607
Description39For broker trans
actions, enter a brief description of the disposition
item (e.g., 100 s
hares of XYZ Corp). For regulated futures and
forward contra
cts, enter “RFC” or other appropriate description. For
bartering tran
sactions, show the services or property provided. If
fewer than 39 ch
aracters are required, left-justify information and
fill unused pos
itions with blanks.
608–615
Number of
Shares
Exchanged
8Enter the numbe
r of shares of the corporation’s stock which
were exchanged
in the transaction. Report whole number only.
Right-justify
information and fill unused positions with zeros.
2010–30 I.R.B.140July 26, 2010

(7) Payee “B” Record – Record Layout Positions 544–750 for Form 1099-B (Continued)
Field
Position
Field Title
Length
Description and Remarks
616–625
Classes of
Stock
Exchanged
10Enter the class of stock that was exchanged. Left-justify the
information and fill unused positions with blanks.
626Recipient
Indicator
1Enter a “1” (one) if recipient is unable to claim a loss on their tax
return. Otherwise, enter a blank.
627–662 Blank36Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record may be used to record information
for state or local government reporting or for the filer’s own
purposes. Payers should contact the state or local revenue
departments for filing requirements. If this field is not utilized, enter
blanks.(See Note.)
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries field.
747–748 Blank2Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Note: Report the Corporation’s Name, Address, City, State and Zip Code in the Special Data Entry Field.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-B
Second
TIN Notice
(Optional)
BlankGross
Proceeds
Indicator
Date
of Sale
or Exchange
CUSIP
Number
DescriptionNumber of
Shares
Exchanged
544545–546547548–555556–568569–607608–615
Classes of
Stock
Exchanged
Recipient
Indicator
BlankSpecial
Data Entries
State
Income
Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
616–625
626627–662663–722723–734
735–746
747–748
749–750
(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.
547
Bankruptcy
Indicator
1Enter “1” (one) to indicate the debt was discharged in bankruptcy, if
known. Otherwise, enter a blank.
July 26, 20101412010–30 I.R.B.

(8) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-C (Continued)
Field
Position
Field Title
Length
Description and Remarks
548–555
Date Canceled8Enter the date the debt was canceled in the format of YYYYMMDD
(e.g., January 5, 2010, would be 20100105).Do not enter hyphens
or slashes.
556–594
Debt
Description
39Enter a description of the origin of the debt, such as student loan,
mortgage, or credit card expenditure. If a combined Form 1099-C
and 1099-A is being filed, also enter a description of the property.
595
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
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-C
BlankBankruptcy
Indicator
Date
Canceled
Debt
Description
Personally Liable
Indicator
Blank
544–546547548–555556–594595596–662
Special
Data
Entries
BlankBlank
or CR/LF
663–722723–748
749–750
(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 (e.g., January 5, 2010, would be 20100105).Do
not enter hyphens or slashes.
556–607
Blank
52
Enter blanks.
608–615
Number of
Shares
Exchanged
8Enter the number of shares of the corporation’s stock which
were exchanged in the transaction. Report whole number only.
Right-justify information and fill unused positions with zeros.
616–625
Classes of Stock
Exchanged
10Enter the class of stock that was exchanged. Left-justify the
information and fill unused positions with blanks.
626–662 Blank37Enter blanks.
2010–30 I.R.B.142July 26, 2010

(9) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-CAP (Continued)
Field
Position
Field Title
Length
Description and Remarks
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-CAP
BlankDate of Sale or
Exchange
BlankNumber of Shares
Exchanged
Classes of Stock
Exchanged
544–547548–555556–607608–615616–625
BlankSpecial Data EntriesBlankBlank
or CR/LF
626–662663–722723–748
749–750
(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.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
July 26, 20101432010–30 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
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-DIV
Second
TIN
Notice
(Optional)
BlankForeign
Country
or U.S.
Possession
BlankSpecial
Data Entries
544545–546547–586587–662
663–722
State Income Tax
Withheld
Local Income Tax
Withheld
Combined
Federal/State
Code
Blank
or CR/LF
723–734
735–746
747–748
749–750
(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
Indicator
1Enter “1” (one) to indicate the state or local income tax refund,
credit, or offset (Amount Code 2) is attributable to income tax that
applies exclusively to income from a trade or business.
IndicatorUsage
1Income tax refund applies exclusively to a trade
or business.
BlankIncome tax refund is
a general tax refund.
548–551
Tax Year of
Refund
4Enter the tax year fo
r which the refund, credit, or offset (Amount
Code 2) was issued.
The tax year must reflect the tax year for
which the refund wa
s made, not the tax year of Form 1099-G.
The tax year must be
in the four-position format of YYYY (e.g.,
2009).The valid ra
nge of years for the refund is2000 through 2009.
Note: This data is not considered prior year data since it is required to be reported in the current tax year. Do NOT enter
“P” in field position 6 of theTransmitter “T” Record.
552–662
Blank111Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. You may enter your routing and transit number
(RTN) here. If this field is not utilized, enter blanks.
2010–30 I.R.B.144July 26, 2010

(11) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-G (Continued)
Field
Position
Field Title
Length
Description and Remarks
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-G
BlankTrade or
Business
Indicator
Tax Year
of
Refund
BlankSpecial
Data
Entries
State
Income
Tax
Withheld
544–546547548–551552–662
663–722723–734
Local Income
Tax Withheld
Combined
Federal/State
Code
Blank
or CR/LF
735–746
747–748
749–750
(12) Payee “B” Re
cord — Record Layout Positions 544–750 for Form 1099-H
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547–548
Number of
Months Eligible
2
Required.Enter
the total number of months recipient is eligible for
health insuran
ce advance payments. Right-justify and blank fill
any remaining p
ositions.
549–662
Blank114Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
July 26, 20101452010–30 I.R.B.

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” Record — Record Layout Positions 544–750 for Form 1099-INT
Field
Position
Field Title
Length
Description and Remarks
544
Second TIN
Notice
(Optional)
1Enter “2” (two) to indicate notification by IRS twice within three
calendar years that the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
545–546
Blank2Enter blanks.
547–586
Foreign Country
or U.S.
Possession
40Enter the name of the foreign country or U.S. possession to wh
ich
the withheld foreign tax (Amount Code 6) applies. Otherwis
e, enter
blanks.
587-599 CUSIP Number13Enter CUSIP Number. Right-justify and blank fill.
600-662
Blank
63
Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. You may enter your routing and transit number
(RTN) here. If this field is not utilized, enter blanks.
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 f
or Form 1099-INT
Second
TIN
Notice
(Optional)
BlankForeign
Country
or U.S.
Possession
CUSIP NumberBlankSpecial
Data
Entries
544545–546547–586
587-599
600-662
663–722
2010–30 I.R.B.146July 26, 2010

State Income
Tax Withheld
Local
Income
Tax
Withheld
Combined
Federal/State
Code
Blank
or CR/LF
723-734
735–746
747–748
749–750
(14) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Type of
Payment
Indicator
1Enter the appropriate indicator from the following table; otherwise,
enter blanks.
IndicatorUsage
1Per diem
2Reimbursed amount
548–556
Social Security
Number of
Insured
9
Required.Enter the Social Security Number of the insured.
557–596
Name of
Insured
40
Required.Enter the name of the insured.
597–636
Address of
Insured
40
Required.Enter the address of the insured. Street address should
include number, street, apartment or suite number (or PO Box if
mail is not delivered to street address). Left-justify information and
fill unused positions with blanks. This fieldmust notcontain any
data other than payee’s address.
ForU.S.addresses,the payee city, state, and ZIP Code must be reported as a 40, 2, and 9-position field, respectively.Filers
must adhere to the correct format for the insured’s city, state, and ZIP Code.
For foreign addresses,filers may use the insured’s city, state, and ZIP Codeas a continuous 51-positionfield. Enter information
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
information and fill the unused positions with blanks. Enter APO
or FPO, if applicable. Do not enter state and ZIP Code information
in this field.
677–678 State of Insured2
Required.Enter the valid U.S. Postal Service state abbreviations
for states or the appropriate postal identifier (AA, AE, or AP)
described in Part A, Sec. 12.
679–687 ZIP Code of
Insured
9
Required.Enter the valid nine-digit ZIP Code assigned by the U.S.
Postal Service. If only the first five-digits are known, left-justify
information and fill the unused positions with blanks. For foreign
countries, alpha characters areacceptable as long as the filer has
entered a “1” (one) in the Foreign Country Indicator, located in
position 247 of the “B” Record.
July 26, 20101472010–30 I.R.B.

(14) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC (Continued)
Field
Position
Field Title
Length
Description and Remarks
688Status of Illness
Indicator
(Optional)
1Enter the appropriate code from the table below to indicate the status
of the illness of the insured; otherwise, enter blank.
IndicatorUsage
1Chronically ill
2Terminally ill
689–696 Date Certified
(Optional)
8Enter the latest date of a doctor’scertification of the status of the
insured’s illness. The format of the date is YYYYMMDD (e.g.,
January 5, 2010, would be 20100105).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 blank.
698–722 Blank
25
Enter blanks.
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled.
747–748 Blank2Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-LTC
BlankType of
Payment
Indicator
SSN of
Insured
Name of
Insured
Address
of Insured
City of
Insured
State of
Insured
ZIP Code
of Insured
544–546547548–556557–596597–636
637–676677–678679–687
Status of
Illness
Indicator
(Optional)
Date
Certified
(Optional)
Qualified
Contract
Indicator
(Optional)
BlankState
Income
Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
688689–696697698–722723–734
735–746
747–748
749–750
2010–30 I.R.B.148July 26, 2010

(15) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-MISC
Field
Position
Field Title
Length
Description and Remarks
544
Second TIN
Notice
(Optional)
1Enter “2” (two) to indicate notification by IRS twice within three
calendar years that the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
545–546
Blank2Enter blanks.
547
Direct Sales
Indicator
(See Note.)
1
Enter a “1” (one) to indicate sales of $5,000 or more of consumer
products to a person on a buy-sell, deposit-commission, or any other
commission basis for resale anywhere other than in a permanent
retail establishment. Otherwise, enter a blank.
Note: If reporting a direct sales indicatoronly, use Type of Return “A” in Field 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
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not used, enter blanks.
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-MISC
Second
TIN
Notice
(Optional)
BlankDirect
Sales
Indicator
BlankSpecial
Data
Entries
State Income
Tax
Withheld
Local
Income
Tax
Withheld
544545–546547548–662
663–722723–734
735–746
Combined
Federal/State
Code
Blank
or CR/LF
747–748
749–750
July 26, 20101492010–30 I.R.B.

(16) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-OID
Field
Position
Field Title
Length
Description and Remarks
544
Second TIN
Notice
(Optional)
1Enter “2” (two) to indicate notification by IRS twice within three
calendar years that the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
545–546
Blank2Enter blanks.
547–585
Description39
Required.Enter the CUSIP number, if any. If there is no CUSIP
number, enter the abbreviation for the stock exchange and issuer,
the coupon rate, and year(must be 4-digit year)of maturity (e.g.,
NYSE XYZ 12/2010). Show the name of the issuer if other than
the payer. If fewer than 39 characters are required, left-justify
information and fill unused positions with blanks.
586–662
Blank77Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table l. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-OID
Second
TIN
Notice
(Optional)
BlankDescriptionBlankSpecial
Data
Entries
State
Income
Tax
Withheld
544545–546547–585586–662
663–722723–734
Local
Income
Tax
Withheld
Combined
Federal/State
Code
Blank
or CR/LF
735–746
747–748
749–750
2010–30 I.R.B.150July 26, 2010

(17) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-PATR
Field
Position
Field Title
Length
Description and Remarks
544
Second
TIN
Notice
(Optional)
1Enter “2” (two) to indicate notification by IRS twice within three
calendar years that the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
545–662
Blank118Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If field is not utilized, enter blanks
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for 1099-PATR
Second
TIN
Notice
(Optional)
BlankSpecial
Data
Entries
State Income
Tax
Withheld
Local
Income Tax
Withheld
Combined
Federal/State
Code
Blank
or CR/LF
544545–662
663–722723–734
735–746
747–748
749–750
(18) 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 blank.
July 26, 20101512010–30 I.R.B.

(18) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-Q (Continued)
Field
Position
Field Title
Length
Description and Remarks
548
Type of
Tuition
Payment
1
Required.Enter the appropriate code from the table below to
indicate the type of tuition payment; otherwise, leave blank.
IndicatorUsage
1Private program payment
2State program payment
3Coverdell ESA contribution
549
Designated
Beneficiary
1
Required.Enter a “1” (one) if the recipient is not the designated
beneficiary; otherwise, enter a blank.
550–662
Blank113Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-Q
BlankTrustee to
Trustee
Transfer
Indicator
Type of
Tuition
Payment
Designated
Beneficiary
BlankSpecial
Data Entries
BlankBlank
or CR/LF
544–546547548549550–662
663–722723–748
749–750
(19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R
Field
Position
Field Title
Length
Description and Remarks
544
Blank1Enter a blank.
545–546
Distribution Code
(For a detailed explanation of
distribution codes, see the2010
Instructions for Forms 1099-R and
5498.)
See chart at the end of this record
layout for a diagram of valid
combinations of Distribution
Codes.
2
Required.Enter at least one distribution code from the table below.
More than one code may apply. If only one code is necessary, it
must be entered in position 545 and position 546 will be blank.
When using Code P for an IRA distribution under section 408(d)(4)
of the Internal Revenue Code, the filer may also enter Code 1,
2, 4, B or J if applicable. Only three numeric combinations are
acceptable, Codes 8 and 1, 8 and 2, and 8 and 4, on one return.
These three combinations can be used only if both codes apply to
the distribution being reported. If more than one numeric code is
applicable to different parts of a distribution, report two separate
“B”Records.DistributionCodes3,5,6,9,E,F,N,Q,R,SandT
cannot be used with any other codes. Distribution Code G may be
used with Distribution Code 4 only if applicable.
2010–30 I.R.B.152July 26, 2010

(19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
Position
Field Title
Length
Description and Remarks
CodeCategory
1*Early distribution, no known exception (in most
cases, under age 59
1
/2)
2*Early distribution, exception applies (Under age
59
1
/2)
3*Disability
4*Death
5
*Prohibited transaction
6Section 1035 exchange (a tax-free exchange of
life insurance, annuity, qualified long-term care
insurance, or endowment contracts)
7*Normal distribution
8*Excess contributions plus earnings/excess
deferrals (and/or earnings) taxable in2010
9Cost of current life insurance protection (premiums
paid by a trustee or custodian for current insurance
protection)
AMay be eligi
ble for 10-year tax option
BDesignated Roth account distribution
D*Excess contributions plus earnings/excess
deferrals taxable in2008
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 for2010
P*Excess contributions plus earnings/excess
deferrals taxable in2009
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 for2009
(See Note.)
S*EarlydistributionfromaSIMPLEIRAinfirst2
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 insurance contracts 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 of the Payee “B” Record.
Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R (and the original
contribution and its character on Form 5498).
July 26, 20101532010–30 I.R.B.

(19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
Position
Field Title
Length
Description and Remarks
547
Taxable Amount
Not Determined
Indicator
1Enter “1” (one) only if the taxable amount of the payment entered
for Payment Amount Field 1 (Gross distribution) of the “B” Record
cannot be computed; otherwise, enter blank. (If Taxable Amount
Not Determined Indicator is used, enter “0s” [zeros] in Payment
Amount Field 2 of the Payee “B” Record.) Please make every effort
to compute the taxable amount.
548
IRA/SEP/SIMPLE
Indicator
1Enter “1” (one) for a traditional IRA, SEP, or SIMPLE distribution
or Roth conversion; otherwise, enter a blank.(See Note.)If the
IRA/SEP/SIMPLE Indicator is used, enter the amount of the Roth
conversion or distribution in Payment Amount Field A of the Payee
“B” Record.Do not use the indicator for a distribution from a
Roth or for an IRA recharacterization.
Note: For Form 1099-R, generally, report the Roth conversion or total amount distributed from a traditional IRA,
SEP, or SIMPLE in Payment Amount Field A (traditional IRA/SEP/SIMPLE distribution orRoth conversion), as well
as Payment Amount Field 1 (Gross Distribution) of the “B” Record. Refer to the2010 Instructions for Forms 1099-R
and 5498 for exceptions (Box 2a instructions).
549
Total Distribution
Indicator
(See Note.)
1Enter a “1” (one) only if the payment shown for Distribution
Amount Code 1 is a total distribution that closed out the account;
otherwise, enter a blank.
Note: A total distribution is one or more distributions within one tax year in which the entire balance of the account is
distributed. Any distribution that does not meet this definition is not a total distribution.
550–551
Percentage of Total
Distribution
2Use this field when reporting a total distribution to more than
one person, such as when a participant is deceased and a payer
distributes to two or more beneficiaries. Therefore, if the percentage
is 100, leave this field blank. If the percentage is a fraction, round
off to the nearest whole number (for example, 10.4 percent will be
10 percent; 10.5 percent will be 11 percent). Enter the percentage
received by the person whose TIN is included in positions 12–20
of the “B” Record. This field must be right-justified, and unused
positions must be zero-filled. If not applicable, enter blanks. Filers
are not required to enter this information for any IRA distribution or
for direct rollovers.
552–555
First Year of Designated Roth
Contribution
4Enter the first year a designated Roth contribution was made in
YYYY format. If the date is unavailable, enter blanks.
556–662
Blank107Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State Income Tax
Withheld
12State income tax withheld is for the convenience of the filer. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
2010–30 I.R.B.154July 26, 2010

(19) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R (Continued)
Field
Position
Field Title
Length
Description and Remarks
735–746
Local Income Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
747–748 Combined
Federal/State
Code
2If this payee record is to be forwardedtoastateagencyaspartof
the Combined Federal/State Filing Program, enter the valid state
code from Part A, Sec. 10, Table 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
July 26, 20101552010–30 I.R.B.

Payee “B” Record — Record Layout Positions 544–750 for Form 1099-R
BlankDistribution
Code
Taxable
Amount Not
Determined
Indicator
IRA/SEP/
SIMPLE
Indicator
Total
Distribution
Indicator
Percentage
of Total
Distribution
544545–546547548549550–551
First Year of
Designated Roth
Contribution
BlankSpecial
Data Entries
State Income
Tax
Withheld
Local
Income
Tax
Withheld
Combined
Federal/State
Code
Blank
or CR/LF
552–555556–662
663–722723–734
735–746
747–748
749–750
(20) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-S
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Property or
Services
Indicator
1
Required.Enter “1” (one) if the transferor received or will receive
property (other than cash and consideration treated as cash in
computing gross proceeds) or services as part of the consideration
for the property transferred. Otherwise, enter a blank.
548–555
Date of Closing8
Required.Enter the closing date in the format YYYYMMDD
(e.g., January 5, 2010 would be 20100105).Do not enter hyphens
or slashes.
556–594
Address or Legal
Description
39
Required.Enter the address of the property transferred (including
city, state, and ZIP Code). If the address does not sufficiently
identify the property, also enter alegal description, such as section,
lot, and block. For timber royalties, enter “TIMBER.” If fewer than
39 positions are required, left-justify information and fill unused
positions with blanks.
595–662
Blank68Enter blanks.
663–722 Special Data
Entries
60This portion of the “B” Record maybeusedtorecordinformationfor
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 State Income Tax
Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax
Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
747–748 Blank2Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2010–30 I.R.B.156July 26, 2010

Payee “B” Record Record Layout Positions 544–750 for Form 1099-S
BlankProperty
or Services
Indicator
Date of
Closing
Address
or Legal
Description
BlankSpecial
Data
Entries
544–546547548–555556–594595–662
663–722
State Income
Tax Withheld
Local Income
Tax Withheld
BlankBlank
or CR/LF
723–734
735–746
747–748
749–750
(21) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA
Field
Position
Field Title
Length
Description and Remarks
544
Blank1Enter a blank.
545
Distribution
Code
1
Required.Enter the applicable code to indicate the type of payment.
CodeCategory
1Normal distribution
2Excess contributio
n
3Disability
4Death distribution otherthan code 6 (This includes
distributions to a spouse, nonspouse, or estate
beneficiary in the year of death and to an estate
after the year of death.)
5
Prohibited transaction
6
Death distribut
ionafteryearofdeathto a
nonspouse benef
iciary. (Do not use for distribution
to an estate.)
546
Blank1Enter a blank.
547
Medicare
Advantage
MSA
Indicator
1Enter “1” (one) if distributions are from a Medicare Advantage
MSA. Otherwise, enter a blank.
548
HSA Indicator1Enter “1” (one) if distributions are from a HSA.Otherwise, enter
a blank.
549
Archer MSA
Indicator
1Enter “1” (one) if distributions are from an Archer MSA. Otherwise,
enter a blank.
550–662
Blank113Enter blanks.
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.
July 26, 20101572010–30 I.R.B.

(21) Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA (Continued)
Field
Position
Field Title
Length
Description and Remarks
723–734 State Income
Tax Withheld
12State income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting statetax withheld, this field may be used
as a continuation of the Special Data Entries Field.
735–746
Local Income
Tax Withheld
12Local income tax withheld is for the convenience of the filers. This
information does not need to be reported to IRS. The payment
amount must be right-justified and unused positions must be
zero-filled. If not reporting local tax withheld, this field may be
used as a continuation of the Special Data Entries Field.
747–748 Blank2Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 1099-SA
BlankDistribution
Code
BlankMedicare
Advantage
MSA
Indicator
HSA
Indicator
Archer
MSA
Indicator
BlankSpecial
Data
Entries
544545546547548549550–662
663–722
State
Income Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
723–734
735–746
747–748
749–750
(22) 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
Enter date option granted as YYYYMMDD (e.g. January 5, 2010,
would be 20100105). Otherwise, enter blanks.
555–562
Date Option Exercised8
Enter date option exercised as YYYYMMDD (e.g. January 5, 2010,
would be 20100105). Otherwise, enter blanks.
563–570
Number of Shares Transferred8Enter number of shares transferred. Right-justify, zero-fill.
Otherwise, enter blanks.
571–574
Blank4Enter blanks.
575–614
If Other Than Transferor
Information
40Enter other information, left-justify and blank-fill. Otherwise, enter
blanks.
615–662
Blank48Enter blanks.
2010–30 I.R.B.158July 26, 2010

(22) Payee “B” Record — Record Layout Positions 544–750 for Form 3921 (Continued)
Field
Position
Field Title
Length
Description and Remarks
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 utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record LayoutPositions 544–750 for Form 3921
BlankDate Option
Granted
Date Option
Exercised
Number of Shares
Transferred
Blank
544–546547–554555–562563–570571–574
If Other Than
Transferor
Information
BlankSpecial Data Entry
Field
BlankBlank
or CR/LF
575–614615–662
663–722723–748
749–750
(23) 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 8Enter date optionwasgrantedtotransferorasYYYYMMDD(e.g.
January 5, 2010 as 20100105). Otherwise, enter blanks.
555–562
Date Option Exercised by
Transferor
8Enter date option exercised by transferor as YYYYMMDD (e.g.
January 5, 2010, as 20100105). Otherwise, enter blanks.
563–570
Number of Shares Transferred8Enter number of shares transferred. Right-justify and zero-fill.
Otherwise, enter blanks.
571–578
Date Legal Title Transferred by
Tranferor
8Enter the date legal title transferred by transferor as YYYYMMDD
(e.g. January 5, 2010 as 20100105). 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 utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
July 26, 20101592010–30 I.R.B.

Payee “B” Record — Record LayoutPositions 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
544–546547–554555–562563–570571–578
BlankSpecial Data Entry
Fields
BlankBlank
or CR/LF
579–662
663–722723–748
749–750
(24) 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
RetirementAccount)
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.
548SEPIndicator (Simplified
EmployeePension)
1
Required, if applicable.Enter “1” (one) if reporting rollover
(Amount Code 2) or Fair Market Value (Amount Code 5) for a SEP.
Otherwise, enter a blank.
549SIMPLE Indicator(Savings
IncentiveMatchPlan 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 IRAIndicator
1
Required, if applicable.Enter “1” (one) if reporting a rollover
(Amount Code 2) or Fair Market Value (Amount Code 5) for a Roth
IRA. Otherwise, enter a blank.
551
RMD Indicator1
Required.Enter “1” (one) if reporting RMD for2011.Otherwise,
enter a blank.
552–555
Year of Postponed Contribution4Enter the year in YYYY format. Otherwise, enter blanks.
556–557
Postponed Contribution2
Required.Enter the two-digit alpha Postponed Contribution Code.
Otherwise, enter blanks.
CodeCategory
AFAllied Force
JEJoint Endeavor
EFEnduring Freedom
IFIraqi Freedom
FDFederally Designated Disaster Area
558–559
Repayment Code2
Required.Enter the two-digit alpha Repayment Code. Otherwise,
enter blanks.
CodeCategory
QRQualified Reservist Distribution
DDFederally Designed Disaster Distribution
2010–30 I.R.B.160July 26, 2010

(24) Payee “B” Record — Record Layout Positions 544–750 for Form 5498 (Continued)
Field
Position
Field Title
Length
Description and Remarks
560–561
Blank2Enter blanks.
562–569
RMD Date8Enter the date by which the RMD amount must be distributed to
avoid the 50% excise tax. Format the date as YYYYMMDD (e.g.
January 5, 2010 as 20100105). Otherwise, enter blanks.
570–662
Blank93Enter blanks.
663–722 Special Data Entries60This portion of the “B” Record may be used to record information for
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–746 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 1. For those payers or states not
participating in this program, enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record LayoutPositions 544–750 for Form 5498
BlankIRA
Indicator
SEP
Indicator
SIMPLE
Indicator
Roth IRA
Indicator
RMD
Indicator
544–546547548549550551
Year of Postponed
Contribution
Postponed
Contribution Code
Repayment CodeBlankRMD Date
552–555556–557558–559560–561562–569
BlankSpecial Dat
a
Entries
BlankCombined
Federal/Sta
te
Code
Blank
or CR/LF
570–662
663–722723–746747–748
749–750
(25) 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 Entries60This portion of the “B” Record may be used to record information for
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
July 26, 20101612010–30 I.R.B.

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
(26) Payee “B” Record — Record Layout Positions 544–750 for Form 5498-SA
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
547
Medicare Advantage MSA
Indicator
1Enter “1” (one) for Medicare Advantage MSA. Otherwise, enter
ablank.
548
HSA Indicator1Enter “1” (one) for HSA. Otherwise, enter a blank.
549
Archer MSA Indicator1Enter “1” (one) for 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 utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form 5498-SA
BlankMedicare
Advantage
MSA
Indicator
HSA
Indicator
Archer
MSA
Indicator
BlankSpecial
Data
Entries
BlankBlank
or CR/LF
544–546547548549550–662
663–722723–748
749–750
(27) 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 first payment as YYYY. Otherwise, enter blanks.
551–554
Year of Second Payment4Enter the year of second payment as YYYY. Otherwise, enter blanks.
555–558
Year of Third Payment4Enter the year of third payment as YYYY. Otherwise, enter blanks.
559–562
Year of Fourth Payment4Enter the year of fourth payment as YYYY. Otherwise, enter blanks.
563–566
Year of Fifth Payment4Enter the year of fifth payment as YYYY. Otherwise, enter blanks.
567–662
Blank96Enter blanks.
2010–30 I.R.B.162July 26, 2010

(27) Payee “B” Record — Record Layout Positions 544–750 for Form 8935 (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 utilized, enter blanks.
723–748 Blank26Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record LayoutPositions 544–750 for Form 8935
BlankYear of First
Payment
Year of Second
Payment
Year of Third
Payment
Year of Fourth
Payment
544–546547–550551–554555–558559–562
Year of Fifth
Payment
BlankSpecial Data
Entries
BlankBlank or CR/LF
563–566567–662
663–722723–748
749–750
(28) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G
Field
Position
Field Title
Length
Description and Remarks
544–546
Blank3Enter blanks.
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
547
Type of Wager Code1
9Any other type of gambling winnings
548–555
Date Won8
Required.Enter the date of the winning transaction in the format
YYYYMMDD (e.g., January 5, 2010, would be 20100105).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.
July 26, 20101632010–30 I.R.B.

(28) Payee “B” Record — Record Layout Positions 544–750 for Form W-2G (Continued)
Field
Position
Field Title
Length
Description and Remarks
571–575
Race
5
If applicable, enter the race (or game) relating to the winning ticket;
otherwise, enter blanks.
576–580
Cashier
5
If applicable, enter the initials or number of the cashier making the
winning payment; otherwise, enter blanks.
581–585
Window
5
If applicable, enter the window number or location of the person
paying the winning payment; otherwise, enter blanks.
586–600
First ID
15
For other than state lotteries, enter the first identification number of
the person receiving the winning payment; 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 Entries60This portion of the “B” Record may be used to record information for
state or local government reporting or for the filer’s own purposes.
Payers should contact the state or local revenue departments for
filing requirements. If this field is not utilized, enter blanks.
723–734 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 Blank2Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Payee “B” Record — Record Layout Positions 544–750 for Form W-2G
BlankType of
Wager
Code
Date
Won
TransactionRaceCashierWindowFirst ID
544–546547548–555556–570571–575576–580581–585586–600
Second IDBlankSpecial Data
Entries
State Income
Tax
Withheld
Local
Income
Tax
Withheld
BlankBlank
or CR/LF
601–615
616–662663–722723–734
735–746
747–748
749–750
Sec. 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.
2010–30 I.R.B.164July 26, 2010

.02For each “A” Record and group of “B” Records on the file, there must be a corresponding “C” Record.
.03The End of Payer “C” Record is a fixedlength of 750 positions. The control fields are each 18 positions in length.
Record Name: End of Payer “C” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter “C.”
2–9Number of
Payees
8
Required.Enter the total number of “B” Records covered by the
preceding “A” Record. Right-justify information and fill unused
positions with zeros.
10–15
Blank6Enter blanks.
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
268–285
Control Total F18
286–303 Control Total G18
Required.Accumulate totals of any payment amount fields in the
“B” Records into the appropriate control total fields of the “C”
Record.Control totals must be right-justified and unused control
total fields zero-filled.All control total fields are 18 positions in
length. Each payment amount must contain U.S. dollars and cents.
The right-most two positions represent cents in the payment amount
fields.Do not enter dollar signs, commas, decimal points, or
negative payments, except thoseitems that reflect a loss on Form
1099-B or 1099-Q.Positive and negative amounts are indicated by
placing a “+” (plus) or “-” (minus) sign in the left-most position of
the payment amount field.
304–499 Blank196Enter blanks.
500–507
Record Sequence
Number
8
Required.Enter the number of the record as it appears within
your file. The record sequencenumber for the“T” Record will
always be “1” (one), since it is the first record on your file and you
can have only one “T” Record in a file. Each record, thereafter,
must be incremented by one inascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the
field. For example, the “T” Record sequence number would
appear as “00000001” in the field, the first “A” Record would be
“00000002,” the first “B” record, “00000003,” the second “B”
Record, “00000004” and so on until you reach the final record of
the file, the “F” Record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
End of Payer “C” Record — Record Layout
Record
Type
Number of
Payees
BlankControl
Total
1
Control
Total
2
Control
Total
3
Control
Total
4
Control
Total
5
Control
Total
6
12–9
10–15
16–33
34–5152–69
70–87
88–105
106–123
July 26, 20101652010–30 I.R.B.

Control
Total
7
Control
Total
8
Control
Total
9
Control
Total
A
Control
Total
B
Control
Total
C
Control
Total
D
Control
Total
E
Control
Total
F
124–141
142–159
160–177
178–195
196–213214–231232–249
250–267268–285
Control
Total
G
BlankRecord
Number
Sequence
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,
usedonlywhen state-reporting approval has been granted.
.02The “K” Record will contain the total number of payees and thetotal of the payment amount fields filed by a given payer for
a given state. The “K” Record(s) must be written after the “C” Record for the related “A”Record. A file format diagram is located
at the beginning of Part C.
.03The “K” Record is a fixed length of 750 positions. The control total fields are each18 positions in length.
.04In developing the “K” Record, for example, if a payer usedAmount Codes 1, 3, and 6 in the “A” Record, the totals from the
“B” Records coded for this statewould appear in Control Totals 1, 3, and 6 of the “K” Record.
.05There must be a separate “K” Record foreach statebeing reported.
.06Refer to Part A, Sec. 10, for the requirements and conditions thatmustbe met to file via this program.
Record Name: State Totals “K” Record — Record Layout Forms 1099 DIV, 1099-G, 1099-INT,
1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498
Field
Position
Field Title
Length
Description and Remarks
1Record
Type
1
Required.Enter “K.”
2–9Number of
Payees
8
Required.Enter the total number of “B” Records being coded for
this state. Right-justify information and fill unused positions with
zeros.
10–15
Blank6Enter blanks.
16–33Control Total 118
34–51
Control Total 218
52–69
Control Total 318
70–87Control Total 418
88–105Control Total 5
18
106–123 Control Total 618
124–141 Control Total 718
142–159
Control Total 818
160–177 Control Total 918
178–195
Control Total A18
196–213 Control Total B18
214–231 Control Total C18
232–249 Control Total D18
250–267
Control Total E18
268–285
Control Total F18
286–303 Control Total G18
Required.Accumulate totals of any payment amount fields in
the “B” Records for each state being reported into the appropriate
control total fields of the appropriate “K” Record. Each payment
amount must contain U.S. dollarsand cents. The right-most two
positions represent cents in the payment amount fields.Control
totals must be right-justified and unused control total fields
zero-filled.All control total fields are 18 positions in length.
304–499 Blank196Enter blanks.
2010–30 I.R.B.166July 26, 2010

Record Name: State Totals “K” Record — Record Layout Forms 1099 DIV, 1099-G, 1099-INT,
1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 (Continued)
Field
Position
Field Title
Length
Description and Remarks
500–507
Record Sequence Number8
Required.Enter the number of the record as it appears within
your file. The record sequencenumber for the“T” Record will
always be “1” (one), since it is the first record on your file and you
can have only one “T” Record in a file. Each record, thereafter,
must be incremented by one inascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the
field. For example, the “T” Record sequence number would
appear as “00000001” in the field, the first “A” record would be
“00000002,” the first “B” Record, “00000003,” the second “B”
Record, “00000004” and so on until you reach the final record of
the file, the “F” Record.
508–706
Blank199Enter blanks.
707–724 State Income Tax Withheld Total 18State income tax withheld total is for the convenience of the filers.
Aggregate totals of thestate income tax withheld field in the Payee
“B” Records; otherwise, enter blanks.
725–742
Local Income Tax Withheld Total 18Local income tax withheld total is for the convenience of the filer.
Aggregate totals of the local income tax withheld field in the Payee
“B” Records; otherwise, enter blanks.
743–746 Blank4Enter blanks.
747–748 Combined Federal/State Code2
Required.Enter the code assigned to the state which is to receive
the information. (Refer to Part A, Sec. 10, Table l.)
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
State Totals “K” Record Record Layout Forms 1099-DIV,1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R,
and 5498
Record
Type
Number of
Payees
BlankControl
Total
1
Control
Total
2
Control
Total
3
Control
Total
4
Control
Total
5
Control
Total
6
12–9
10–15
16–33
34–5152–69
70–87
88–105
106–123
Control
Total
7
Control
Total
8
Control
Total
9
Control
Total
A
Control
Total
B
Control
Total
C
Control
Total
D
Control
Total
E
Control
Total
F
124–141
142–159
160–177
178–195
196–213214–231232–249
250–267268–285
Control
Total
G
BlankRecord
Number
Sequence
BlanksState
Income Tax
Withheld
Total
Local
Income Tax
Withheld
Total
BlankCombined
Federal/State
Code
Blank
or CR/LF
286–303304–499
500–507508–706
707–724
725–742
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.
July 26, 20101672010–30 I.R.B.

.02The “F” Record is a fixed record length of 750 positions.
.03This record must be written after the last “C” Record (or last “K” Record, when applicable) of the entire file.
Record Name: End of Transmission “F” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter “F.”
2–9Number of “A” Records8Enter the total number of Payer “A” Records in the entire file
(right-justify and zero-fill) or enter all zeros.
10–30Zero21Enter zeros.
31–49Blank19Enter blanks.
50–57
Total Number of
Payees
8Enter the total number of Payee “B” Records reported in the file.
Right-justify information and fill unused positions with zeros. If
you have entered this total in the “T” Record, you may leave this
field blank.
58–499
Blank442Enter blanks.
500–507
Record Sequence Number8
Required.Enter the number of the record as it appears within
your file. The record sequencenumber for the“T” Record will
always be “1” (one), since it is the first record on your file and you
can have only one “T” Record in a file. Each record, thereafter,
must be incremented by one inascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers with leading zeros in the
field. For example, the “T” Record sequence number would
appear as “00000001” in the field, the first “A” Record would be
“00000002,” the first “B” Record, “00000003,” the second “B”
Record, “00000004” and so on until you reach the final record of
the file, the “F” Record.
508–748
Blank241Enter blanks.
749–750
Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
End of Transmission “F” Record Record Layout
Record
Type
Number of
“A”
Records
ZeroBlankTotal
Number
of Payees
BlankRecord
Sequence
Number
BlankBlank
or CR/LF
12–910–3031–49
50–5758–499500–507508–748749–750
Part D. Extensions of Time and Waivers
Sec. 1. General — Extensions
.01An extension of time to file may be req
uested for Forms1097, 1098, 1099, 3921, 3922, 5498, 5498-SA, 5498-ESA, W-2G,
W-2 series, 8027 and 1042-S.
Note: IRS encourages the payer/transmitter community to utilize the online fill-in form in lieu of the paper Form 8809. No
TCC required.
.02The fill-in Form 8809 may be completed online via the FIRE System. (See Part B, Sec. 7, for instructions on connecting to the
FIRE System.) At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form”. This option is only
used to request an automatic 30-day extension. Extension requests completed online via the FIRE System receive an instant response
if completed properly and timely. If you are requesting an additional extension, you must submit a paper Form 8809. Requests for an
additional extension of time to file information returns are not automatically granted. Requests for additional time are granted only in
2010–30 I.R.B.168July 26, 2010

cases of extreme hardship or catastrophic event. The IRS will only send a letter of explanation approving or denying your additional
extension request. (Refer to .12 of this Section.)
.03A paper Form 8809, Application for Extension of Time to File Information Returns, may be submitted to IRS/IRB at the address
listed in .09 of this section. This form may be used to request an extension of time to file information returns submitted on paper or
electronically to the IRS. Use a separate Form 8809 for each method of filing information returns you intend to use, i.e., electronically
or paper.
.04To be considered, an extension request must be postmarked, transmitted or completed online by the due date of the returns;
otherwise, the request will be denied. (See Part A, Sec. 7, for due dates.)Ifrequestinganextensionof time to file several types of
forms, use one Form 8809; however, Form 8809 or file must be submitted no later than the earliest due date. For example, if requesting
an extension of time to file both Forms 1099-INT and 5498, submit Form 8809 on or before February 28.
.05 As soon as it is apparentthat a 30-day extension of time to file is needed, an extension request should be submitted. It may take
up to 30 days for IRS/IRB to respond to an extension request. IRS/IRB does not begin processing extension requests until January.
Extensions completed online via the FIRE System receive instant results.
.06Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional
or necessary information may be resubmitted within 20 days.
.07Requesting an extension of time for multiple payers(10 or less)maybedonebycompletingtheonline fill-in form via the
FIRE System. A separate Form 8809 must be completed online for eachpayer. Filers may also request an extension for 10 or less by
mailing Form 8809 and attaching a list of the payer names and associated TINs (EIN or SSN). Form 8809 may be computer-generated
or photocopied. Be sure to use the most recently updated version and include all the pertinent information.
.08Payers/transmitters requesting an extension of time to file formore than 10payers arerequiredto submit the extensions online
via the fill-in form or in a file electronically (see Sec. 3, for the record layout). For extension requests filed via an electronic file, the
transmitter must fax Form 8809 the same day asthe transmission. If you are requesting an additional extension, you must fax a signed
Form 8809 the same day as the transmission. Be sure toinclude the reason an additional extension is needed.
.09All requests for an extension of time filed on Form 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/IRB and the time factor involved in processing Extension of Time (EOT)
requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.
.10Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns,
and delivered by United States mail to IRS/IRB 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, 1997–1 C.B. 413, 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/IRB will be used as the filing date. For items delivered by a designated PDS, butthrough a type of service not
designated in Notice 2004–83, 2004–2 C.B. 1030 the actual date of receipt by IRS/IRB will be used as the filing date. The timely
mailing rule also applies to furnishing statements to recipients and participants.
.11Transmitters requesting an extension oftime via an electronic file will receive anapproval or denial letter, accompanied by a
list of payers covered under that approval/denial.
.12If an additional extension of time is needed, a second Form 8809 or file must be filed by the initial extended due date. Check
line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in
cases of extreme hardship or catastrophic event.If requesting a second 30-day extension of time, submit the information return
files as soon as prepared. Do not wait for IRS/IRB’s response to your second extension request.
.13If an extension request is approved, the approval notification should be kept on file.DO NOTsend the approval notification
or copy of the approval notification to IRS/IRB or to the service center where the paper returns are filed.
.14
Request an extension for only the current tax year.
.15A signature is not required when requesting an automatic 30-day extension. If a second 30-day extension is requested, the Form
8809MUSTbe signed. Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a
denial. Carefully read and follow the instructions on the back of Form 8809.
.16Form 8809 may be obtained by calling1–800–TAX-FORM (1–800–829–3676). The form is also available atw
ww.irs.gov.
A copy of Form 8809 is also provided in the back of Publication 1220.
July 26, 20101692010–30 I.R.B.

Sec. 2. Specifications for Filing Extensions of Time Electronically
.01The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted elec-
tronically. Also included are the instructions forthe information that is to be entered in the record.Filers are advised to read this
section in its entirety to ensure proper filing.
.02If a filer does not have an IRS/IRB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing Information
Returns Electronicallymustbe submitted to obtain a TCC. This numbermustbe used to submit an extension request electronically.
(See Part A, Sec. 6.)
.03For extension requests filed via an electronic file, the transmitter must fax Form 8809 the same day as the transmission. If you
are requesting an additional extension, you must fax a signed Form 8809 the same day as the transmission. Be sure to include the
reason an additional extension is needed.
.04 Transmitters submitting an extension of time via an electronic file should not submit a list of payer names and TINs
with Form 8809 since this information is included in the electronic file. However, Line 6 of Form 8809 must be completed. The
fill-in Form 8809 c
annotbe used in lieu of the paper Form8809 for electronic files.
.05Do not submit tax year 2010 extension requests filed electronically beforeJanuary 4, 2011.
Sec. 3. Record Layout — Extension of Time
.01Positions 6 through 188 of the following record should contain information about thepayerfor whom the extension of time to
file is being requested. Do not enter transmitter information in these fields.OnlyoneTCCmaybepresentinafile.
Record Layout for Extension of Time
Field
Position
Field Title
Length
Description and Remarks
1–5
Transmitter
Control Code
5Required.Enter the five-character alpha/numeric Transmitter
Control Code (TCC) issued by IRS.Only one TCC per file is
acceptable.
6–14Payer TIN9
Required.Must be the valid nine-digit EIN/SSN assigned to the
payer.Do not enter blanks, hyphens or alpha characters.All
zeros, ones, twos, etc., will have the effect of an incorrect TIN. For
foreign entities that are not requiredtohaveaTIN,thisfieldmay
be blank; however, the Foreign Entity Indicator, position 187,must
be set to “X.”
15–54
Payer Name40
Required.Enter the name of the payer whose TIN appears in
positions 6-14. Left-justify information and fill unused positions
with blanks.
55–94
Second Payer
Name
40
Required.If additional space is needed, this field may be used
to continue name line information (e.g., c/o First National Bank);
otherwise, enter blanks.
95–134
Payer Address40
Required.Enter the payer’s address. Street address should include
number, street, apartment or suite number (or PO Box if mail is
not delivered to a street address).
135–174
Payer City40
Required.Enter the payer’s city, town, or post office.
175–176
Payer State2
Required.Enter the payer’s valid U.S. Postal Service state
abbreviation. (Refer to Part A, Sec. 12.)
177–185
Payer ZIP Code9
Required.Enter the payer’s ZIP Code. If using a five-digit ZIP
Code, left-justify information and fill unused positions with blanks.
2010–30 I.R.B.170July 26, 2010

Record Layout for Extension of Time (Continued)
Field
Position
Field Title
Length
Description and Remarks
186Document Indicator
(See Note.)
1
Required.Enter the appropriate document code that indicates the
form for which you are requesting an extension of time.
CodeDocument
1W-2
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-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 no
t enter any other values in this field. Submit a separate record for each document. For example, if you are
requestin
g an extension for Form 1099-INT and Form 5498 for the same payer, submit one record with “2” coded in this
field and a
nother record with “3” coded in this field. If you arerequesting 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” i
f the payer is a foreign entity.
188Recipient
Request Indicator
1Enter “X” i
f the extension request is to furnish statements to the
recipient
s 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 Xs in this field.
189–198 Blank10Enter blanks.
199–200 Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
Extension of Time Record Layout
Transmitter
Control
Code
Payer
TIN
Payer
Name
Second
Payer
Name
Payer
Address
Payer
City
Payer
State
1–5
6–14
15–5455–9495–134135–174175–176
Payer
ZIP
Code
Document
Indicator
Foreign
Entity
Indicator
Recipient
Request
Indicator
BlankBlank
or CR/LF
177–185
186187188189–198199–200
Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request anextension of time to furnish the statements to recipientsof Forms 1097, 1098, 1099 series, 3921, 3922, 5498
series, W-2G, W-2 series, and 1042-S by submitting a letter to IRS/IRB at the address listed in Part D, Sec. 1.09. The letter should
contain the following information:
(a)Payer name
(b)TIN
July 26, 20101712010–30 I.R.B.

(c)Address
(d)Type of return
(e)Specify that the extension request isto provide statements to recipients
(f)Reason for delay
(g)Signature of payer or duly authorized person
.02Requests for an extension of time to furnish statements to recipients of Forms1097, 1098, 1099 series, 3921, 3922, 5498 series,
W-2G, W-2 series, and 1042-S are not automatically approved;however, if approved, generally an extension will allow aMAXIMUM
of 30 additional days from the due date. The request must be postmarked by the date on which the statements are due to the recipients.
.03Generally, only the payer may sign the letter requesting the extension for recipient copies. A transmitter must have a contractual
agreement with the filers to submit extension requests on their behalf. This should be stated in your letter of request for recipient copy
extensions.
.04Requests for arecipientextension of time to file for more than10 payersarerequiredto be submitted electronically. (See
Sec. 3, for the record layout.)
.05 The fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients.
Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
.01If a payer is required to file electronically but fails to do so and does not have an approved waiver on record, the payer will
be subject to a penalty of $50 per return in excess of 250. (Forpenalty information, refer to the Penalty Section of the2010 General
Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G.)
.02If payers are required to file original or corrected returns electronically, but such filing would create an undue hardship, they
may request a waiver from these filing requirements by submittingForm 8508, Request for Waiver from Filing Information Returns
Electronically, to IRS/IRB. Form 8508 can be obtained on the IRS website at w
ww.irs.govor by calling toll-free 1–800–829–3676.
.03Even though a payer may submit as many as 249 corrections on paper, IRS encourages electronic filing of corrections. Once the
250 threshold has been met, filers are required to submit any returns of 250 or more electronically. However, if a waiver for original
documents is approved, any corrections for the sametype of returns will be covered under that waiver.
.04Generally, only the payer may sign Form 8508. A transmitter may sign if given power-of-attorney; however, a letter signed by
the payer stating this fact must be attached to Form 8508.
.05A transmitter must submit a separate Form 8508 for each payer. Do not submit a list of payers.
.06All information requested on Form 8508 must be provided to IRS/IRB 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/IRB at least 45 days before the due date of the returns. IRS/IRB does not
process waiver requests until January. Waiver requests received prior to January are processed on a first come, first serve basis.
.10All requests for a waiver should be sent using the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.11 File Form 8508 for the W-2 seriesof forms with IRS/IRB, 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/IRB to respond to a waiver
request.
.13If a waiver request is approved, keep the approval letter on file.DO NOTsend a copy of the approved waiver to the service
center where the paper returns are filed.
.14An approved waiver only applies to the requirement for filing information returns electronically. The payer must still timely
file information returns on the official IRS paper forms or anacceptable substitute form with the appropriate service center.
2010–30 I.R.B.172July 26, 2010

Part IV. Items o
fGeneralInterest
Deletions Fro
m Cumulative
List of Organi
zations
Contribution
stoWhich
are Deductib
le Under Section
170 of the Cod
e
Announceme
nt 2010–47
The Interna
l Revenue Service has re-
voked its de
termination that the organi-
zations lis
ted below qualify as organiza-
tions descr
ibed in sections 501(c)(3) and
170(c)(2) o
f the Internal Revenue Code of
1986.
Generally
, the Service will not disallow
deduction
s for contributions made to a
listed org
anization on or before the date
of announc
ement in the Internal Revenue
Bulletin t
hat an organization no longer
qualifie
s. However, the Service is not
preclude
d from disallowing a deduction
for any co
ntributions made after an or-
ganizati
on ceases to qualify under section
170(c)(
2) if the organization has not timely
filed a s
uit for declaratory judgment under
section
7428 and if the contributor (1) had
knowled
ge of the revocation of the ruling
or deter
mination letter, (2) was aware that
such re
vocation was imminent, or (3) was
in part
responsible for or was aware of the
activi
ties or omissions of the organization
that br
ought about this revocation.
If on th
e other hand a suit for declara-
tory ju
dgment has been timely filed, con-
tribut
ions from individuals and organiza-
tions
describedinsection170(c)(2)that
are ot
herwise allowable will continue to
be ded
uctible. Protection under section
7428(
c) would begin on July 26, 2010, and
would
end on the date the court first deter-
mines that the
organization is not described
in section 170
(c)(2) as more particularly
set forth in se
ction 7428(c)(1). For indi-
vidual contri
butors, the maximum deduc-
tion protecte
d is $1,000, with a husband
and wife trea
ted as one contributor. This
benefit is no
t extended to any individual, in
whole or in pa
rt, for the acts or omissions
of the organi
zation that were the basis for
revocation
.
Consumer Cr
edit Management, Inc.
Farmington
,Hills,MI
Music Found
ation of Hawaii
Honolulu, H
I
Texas Air Cl
assics, Inc
Roanoke, TX
Vikings USA
Bootheel 388,
Steedman, M
O
Vikings USA
Bootheel 404
Russellvil
le, MO
Vikings USA
Bootheel 421
Lee’s Summi
t, MO
Thorek Hosp
ital & Medical Center
Chicago, IL
Wemgo Chari
table Trust
Saranac Lak
e, NY
The Arks You
th Home Inc.
East Chicag
o, IN
Creative Ga
rden Preschool,
Snohomish,
WA
The Dream Ho
me Foundation
Spokane, WA
David Shaw
ver Ministries, Inc.
North Cant
on, OH
EddieK.an
dMaryD.Edwards
Foundatio
n
Detroit, M
I
Family Res
toration Inc
Tampa, FL
Global Credit
Management, Inc.
Boca Raton, FL
Gateway to a Cu
re
St. Louis, MO
Inland Counse
ling Network
Tri Cities, WA
Iowa Environm
ental Corporation
Maquoketa, IA
Lost Mountain
Tissue Bank, Inc.
Rydal, GA
Modern Day Vet
erans Aux. Chapter 382
Butler, MO
North City Psy
chological Group
San Diego, CA
Professional
Child Care Services of
Louisiana
Harvey, LA
Project Chall
enge of the West Coast, Inc.
Brandenton,
FL
Palmyra Fire C
ompany Charitable
Endowment Tr
ust
Palmyra, NY
Stars Booste
rs, Inc.
Miami, FL
Survivors Ch
arter School, Inc.
Palm Beach Ga
rden, FL
Sugarland Ru
n Community Activities
Association
Sterling, VA
SV Healthcar
eSystem
Worcester, M
A
Bread of Life
Mission, Inc.
Punta Gorda
,FL
Consumer Cre
dit and Debt Counseling,
Inc.
Princeton,
NJ
Hopes Gift I
nternational
San Dimas, C
A
July 26, 20101732010–30 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.
2010–30 I.R.B.iJuly 26, 2010

Numerical Finding List
1
Bulletins 2010–27 through 2010–30
Announcements:
2010-43, 2010-27 I.R.B.42
2010-44, 2010-28 I.R.B.54
2010-45, 2010-29 I.R.B.87
2010-46, 2010-29 I.R.B.87
2010-47, 2010-30 I.R.B.173
Notices:
2010-48, 2010-27 I.R.B.9
2010-49, 2010-27 I.R.B.10
2010-50, 2010-27 I.R.B.12
2010-51, 2010-29 I.R.B.83
2010-52, 2010-30 I.R.B.88
Proposed Regulations:
REG-112841-10, 2010-27 I.R.B.41
REG-118412-10, 2010-29 I.R.B.85
Revenue Procedures:
2010-25, 2010-27 I.R.B.16
2010-26, 2010-30 I.R.B.91
Revenue Rulings:
2010-18, 2010-27 I.R.B.1
Treasury Decisions:
9486, 2010-27 I.R.B.3
9487, 2010-28 I.R.B.48
9488, 2010-28 I.R.B.51
9489, 2010-29 I.R.B.55
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin
2010–26, dated June 28, 2010.
July 26, 2010ii2010–30 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2010–27 through 2010–30
Revenue Procedures:
2007-44
Modified by
Notice 2010-48, 2010-27 I.R.B.9
2009-18
Obsoleted in part by
Rev. Proc. 2010-25, 2010-27 I.R.B.16
2009-30
Superseded by
Rev. Proc. 2010-26, 2010-30 I.R.B.91
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin 2010–26, dated June 28, 2010.
2010–30 I.R.B.iiiJuly 26, 2010

INDEX
Internal Revenue Bulletins 2010–27 through
2010–30
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parenthesis refers to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Disaster relief, qualified plans (Notice 48) 27,9
Full funding, weighted average interest rates, segment rates for:
July 2010 (Notice 52) 30,88
Proposed regulations:
26 CFR 54.9815–1251, added; rules relating to status as
grandfathered health plans for group health plans and
health insurance coverage (REG–118412–10) 29,85
Regulations:
26 CFR 54.9815–1251T, added; 54.9815–2714T, amended;
602.101(b), amended; rules relating to status as grandfa-
thered health plans for group health plans and health insur-
ance coverage (TD 9489) 29,55
Rules relating to status as grandfathered health plans for group
health plans and health insurance coverage (TD 9489) 29,55;
(REG–118412–10) 29,85
EXCISE TAX
Guidance on section 5000B, indoor tanning services excise tax
(TD 9486) 27,3; (REG–112841–10) 27,41
Proposed regulations:
26 CFR 40.0–1, amended; 40.6302(c)–1, amended; 49.0–3,
added; 49.5000B–1, added; indoor tanning services excise
tax (REG–112841–10) 27,41
26 CFR 54.9815–1251, added; rules relating to status as
grandfathered health plans for group health plans and
health insurance coverage (REG–118412–10) 29,85
Regulations:
26 CFR 40.0–1, amended; 40.0–1T, added; 40.6302(c)–1,
amended; 40.6302(c)–1T, added; 49.0–3T, added;
EXCISE TAX—Cont.
49.5000B–1T, added; 602.101, amended; indoor tanning
services excise tax (TD 9486) 27,3
26 CFR 54.9815–1251T, added; 54.9815–2714T, amended;
602.101(b), amended; rules relating to status as grandfa-
thered health plans for group health plans and health insur-
ance coverage (TD 9489) 29,55
Rules relating to status as grandfathered health plans for group
health plans and health insurance coverage (TD 9489) 29,55;
(REG–118412–10) 29,85
EXEMPT ORGANIZATIONS
Revocations (Ann 44) 28,54; (Ann 45) 29,87; (Ann 47) 30,173
INCOME TAX
Corporations, section 382 treatment of prepaid income under
built-in gain provisions of section 382(h) (TD 9487) 28,48
Declaratory Judgment Suits (Ann 47) 30,173
Disciplinary actionsinvolving attorneys,certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 43) 27,42
Forms, 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G,
requirements for filing electronically, 2010 revision (RP 26)
30,91
Information reporting under the amendments to section 6041 for
gross proceeds paid and for payments to corporations (Notice
51) 29,83
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2010 (RR 18) 27,1
Interest and penalty suspension provisions under section 6404(g)
of the Code (TD 9488) 28,51
Publication 1220, Specifications for Filing Forms 1097, 1098,
1099, 3921, 3922, 5498, 8935, and W-2G Electronically, 2010
revision (RP 26) 30,91
Qualified mortgage bonds (QMBs) and mortgage credit certifi-
cates (MCCs), average area housing purchase prices for 2010
(RP 25) 27,16
Regulations:
26 CFR 1.382–1, amended; 1.382–1T, added; 1.382–7, added;
1.382–7T, removed; built-in gains and losses under section
382(h) (TD 9487) 28,48
26 CFR 301.6404–0, –4, added; 301.6404–4T, removed;
interest and penalty suspension provisions under section
6404(g) of the Code (TD 9488) 28,51
Revocations, exempt organization (Ann 44) 28,54; (Ann 45) 29,
87; (Ann 47) 30,173
Section 382 limitation:
Fluctuations in value, ownership changes (Notice 50) 27,12
Ownership changes, small shareholders (Notice 49) 27,10
July 26, 2010iv2010–30 I.R.B.

2010–30 I.R.B.July 26, 2010

July 26, 20102010–30 I.R.B.

INTERNAL REVENUE BULLETIN
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