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 optional for Maryland.
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.
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 |