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 Oregon.
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.
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 |