1099-NEC - File Layout and Data Mapping

The default file name for the 1099-NEC electronic file is 1099tpen.txt.

The 1099-NEC electronic file contains the following record types:

• Transmitter “T” Record: Identifies the Transmitter of the electronic file.

• Issuer “A” Record: Identifies the Issuer (the institution or person making the payments), the type of document being reported, and other miscellaneous information.

• Payee “B” Record: Identifies the Payee, the specific payment amounts, and information pertinent to the form.

• End of Issuer “C” Record: Summary of Payee “B” records and money amounts for each issuer per type of return.

• State Totals “K” Record: Summary of State(s) Totals (for CF/SF). Each state has a separate “K” record. This record is not required for Connecticut.

• End of Transmission “F” Record: End of Transmission.

For the latest file layout information, search for and refer to the following:

• Part C - Record Format Specifications and Record Layouts in the current file specification document, Publication 1220 on the IRS website.

• VIII - Record Specifications in the current file specification document, IP 2022(15) on the State of Connecticut Department of Revenue Services website.