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.
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.
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:

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.

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
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