The default file name for the 1099-NEC electronic file is 1099tpen.txt.
The 1099-NEC electronic file contains the following record types:
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Transmitter “T” Record: Identifies the Transmitter of the electronic file.
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Issuer “A” Record: Identifies the Issuer (the institution or person making the payments), the type of document being reported, and other miscellaneous information.
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Payee “B” Record: Identifies the Payee, the specific payment amounts, and information pertinent to the form.
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End of Issuer “C” Record: Summary of Payee “B” records and money amounts for each issuer per type of return.
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State Totals “K” Record: Summary of State(s) Totals (for CF/SF). Each state has a separate “K” record.
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End of Transmission “F” Record: End of Transmission.
For the latest file layout information, search for and refer to the following:
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Part C - Record Format Specifications and Record Layouts in the current file specification document, Publication 1220 on the IRS website.
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Information Return File Record Format in the current file specification document, Electronic Reporting of Wage and Tax Statements and Information Returns on the Iowa Department of Revenue website.
Iowa-specific 1099-NEC data
The following 1099-NEC record types contain Nebraska-specific data:
Payee “B” Record
The following table describes the Iowa-specific data in the Payee “B” Record of the 1099-NEC electronic file.
|
Field Name |
Description |
Position |
Length |
Format |
Data Source or Valid Values |
Required or Optional |
|---|---|---|---|---|---|---|
|
Payee’s Taxpayer Identification Number (TIN) |
The payee’s nine-digit taxpayer identification number (SSN, ITIN, ATIN, or EIN). |
12–20 |
9 |
Numeric |
Retrieved from the Payee Federal ID field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
State of Iowa Withholding Permit Number |
The 12-digit Iowa Withholding Permit Number assigned by the Iowa Department of Revenue. |
663–674 |
12 |
Numeric |
Retrieved from the State W2/1099 Account Number field on the Human Resources Profile - State page. |
Required |
|
Other Iowa Amount 1 |
Amount of the withholding paid to the state. |
675–686 |
12 |
Numeric |
Retrieved from the 18-State Income on the 1099 Processing - 1099-Misc Update page. |
Required |
|
Filler |
Fill with spaces |
687–722 |
36 |
Not applicable |
spaces |
Required |
|
State Income Tax Withheld |
Amount of state income tax withheld in connection with the 1099-NEC payments. |
723–734 |
12 |
Numeric |
Retrieved from the 16-State Income Tax on the 1099 Processing - 1099-Misc Update page. |
Required |
|
Local Income Tax Withheld |
This field does not apply to Iowa and must be zero-filled. |
735–746 |
12 |
Numeric |
The valid value is 000000000000. |
Required |
|
Combined Federal/State Code |
The payee's state of residence. |
747–748 |
2 |
Numeric |
The valid value is 19 for records with Iowa withholding. Retrieved from the State Number field on the 1099 Setup page. |
|
State Totals “K” Record
The following table describes the Iowa-specific data in the State Totals “K” Record of the 1099-NEC electronic file.
|
Field Name |
Description |
Position |
Length |
Format |
Data Source or Valid Values |
Required or Optional |
|---|---|---|---|---|---|---|
|
Filler |
Fill with spaces |
508–681 |
174 |
Not applicable |
spaces |
Required |
|
Payer BEN |
The Business eFile Number assigned by the Iowa Department of Revenue. This field is no longer required for Iowa and must be zero-filled. |
682–689 |
8 |
Numeric |
The valid value is 00000000. |
Required |
|
Confirmation Number |
This field does not apply to 1099-NEC and must be zero-filled. |
690–699 |
10 |
Numeric |
The valid value is 0000000000. |
Required |
|
Filler |
Fill with spaces |
700–706 |
7 |
Not applicable |
spaces |
Required |
|
State Income Tax Withheld Total |
The total amount of state income tax withheld in connection with the 1099-NEC payments. |
707–724 |
28 |
Numeric |
The valid value is the sum of all State Income Tax Withheld (Box 5) amounts from all Payee "B" Records for Iowa in the current electronic file. |
Required |
|
Local Income Tax Withheld Total |
This field does not apply to Iowa and must be zero-filled. |
725–742 |
18 |
Numeric |
The valid value is 000000000000000000. |
Required |
|
Combined Federal/State Code |
The payee's state of residence. |
747–748 |
2 |
Numeric |
The valid value is 19 for records with Iowa withholding. Retrieved from the State Number field on the 1099 Setup page. |
Required |