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. This record is optional for Maryland.
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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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Current file specification document, Maryland Employer Reporting of 1099s Instructions and Specifications on the Comptroller of Maryland website.
Maryland-specific 1099-NEC data
The following table describes the Maryland-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 |
|---|---|---|---|---|---|---|
|
Maryland State Pickup |
The total amount of income paid to the vendor that is subject to Maryland state income tax reporting. The Maryland State Retirement System requires this field. |
701-712 |
12 |
Numeric |
Retrieved from the 18-State Income field on the 1099 Processing - 1099-Misc Update page, or the 7-State Income field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
Filler |
Fill with spaces |
713-714 |
2 |
Not applicable |
spaces |
Required |
|
Maryland Central Registration Number |
The eight-digit Maryland Central Registration Number (Tax Withholding Account Number). |
715-722 |
8 |
Numeric |
Retrieved from the Central Registration Number field on the 1099 Processing - Generate 1099-NEC Electronic File page. |
Required |
|
Maryland State Income Tax Withheld |
The total of state and local taxes withheld. |
723-734 |
12 |
Numeric |
Retrieved from the 16-State Income Tax field on the 1099 Processing - 1099-Misc Update page, or the 5-State Income Tax field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
Filler |
Fill with spaces |
735-746 |
12 |
Not applicable |
spaces |
Required |
|
Maryland Code |
The payee's state of residence. |
747-748 |
2 |
Numeric |
The valid value is 24. Retrieved from the State Number field on the 1099 Setup page. |
Required |