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 not required for Nebraska.
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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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Forms 1099 and W-2G Electronic Format Specifications in the current file specification document, Nebraska Computer Reporting Procedure for Forms 1099, 21CM on the Nebraska Department of Revenue website.
Nebraska-specific 1099-NEC data
The following 1099-NEC record types contain Nebraska-specific data:
Issuer “A” Record
The following table describes the Nebraska-specific data in the Issuer “A” Record of the 1099-NEC electronic file.
|
Field Name |
Description |
Position |
Length |
Format |
Data Source or Valid Values |
Required or Optional |
|---|---|---|---|---|---|---|
|
State Employer ID Number |
The issuer’s Nebraska Employer ID number. |
371-379 |
9 |
Numeric |
Retrieved from the Federal EIN Number field on the 1099 Setup page. |
Required |
Payee “B” Record
The following table describes the Nebraska-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 |
|---|---|---|---|---|---|---|
|
Total Payments in Nebraska |
The total amount of Nebraska payments subject to Nebraska tax. |
663-672 |
10 |
Numeric |
Retrieved from the 1-Non-Employee Compensation field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
Total Payments Subject to Nebraska Tax |
The total amount of payments subject to Nebraska tax. |
673-682 |
10 |
Numeric |
Retrieved from the 1-Non-Employee Compensation field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
Amount Withheld for Nebraska Income Tax Purposes |
The total amount of income tax withheld from payments in Nebraska that are subject to Nebraska withholding. |
683-692 |
10 |
Numeric |
Retrieved from the 5-State Income Tax field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
State Code |
The payee's state of residence. |
747-748 |
2 |
Numeric |
The valid value is 31 for records with Nebraska withholding. Retrieved from the State Number field on the 1099 Setup page. |
Required |