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 not required for Nebraska.
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.
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 |