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.
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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 Oregon.
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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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Publication 1220 Addendum on the Oregon Department of Revenue website.
Oregon-specific 1099-NEC data
The following 1099-NEC record types contain Oregon-specific data:
Issuer “A” Record
The following table describes the Oregon-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 |
|---|---|---|---|---|---|---|
|
Type of TIN |
Indicates whether the taxpayer identification number (TIN) in positions 12-20 is:
|
663 |
1 |
Numeric |
Valid values:
|
Required |
Payee “B” Record
The following table describes the Oregon-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 |
|---|---|---|---|---|---|---|
|
Oregon BIN |
The BIN under which withholding payments were made. |
663-670 |
8 |
Numeric |
Retrieved from the State Number field on the 1099 Setup page. |
Required |
|
Social Security Number |
The SSN under which withholding payments were made. |
671-679
|
9 |
Numeric |
Retrieved from the Federal Tax ID field on the General tab of the Vendor Information page. |
Required |
|
State Identifier |
The payee's state of residence. |
680-681 |
2 |
Alphanumeric |
The valid value is OR if withholding was reported to Oregon. Retrieved from the site_info.state_id field. |
Required |