The default file name for the 1099-NEC correction file is pa1099n.csv.
The 1099-NEC correction 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.
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End of Transmission “F” Record: End of Transmission.
For the latest file layout information, search for and refer to Part C - Record Format Specifications and Record Layouts in the current file specification document Publication 1220 on the IRS website.