1099-NEC Original File - File Layout and Data Mapping
For the latest file layout information, search for and refer to the current file specification document, W-2/1099 Reporting Instructions and Specifications Handbook for Comma Delimited (CSV) File Format on the Pennsylvania Department of Revenue website.
The default file name for the 1099-NEC original file is pa1099n.csv.
The following table shows the columns, column names, descriptions, data sources or valid values, and whether the field is required for the 1099-NEC original file.
Column | Column Name | Description | Data Source or Valid Values | Required or Optional |
|---|---|---|---|---|
A | Payer Entity ID | The nine-digit Entity ID number for the business being filed. Usually, this is a Federal Employer Identification Number or Social Security Number. | Retrieved from the Federal EIN Number field on the 1099 Processing - Generate 1099-NEC Electronic File page. | Required |
B | Type of Entity ID | The three-digit number indicating the Taxpayer Identification Type. | The valid value is 001 (indicating FEIN). | Required |
C | Payer PA Employer Account ID | The state-assigned Pennsylvania tax account number. | Retrieved from the PA State Assigned Tax Account Number field on the 1099 Processing - Generate 1099-NEC Electronic File page. | Required |
D | Tax Year | The tax year for which the 1099-NEC is being generated. | Retrieved from the Tax Year field on the 1099 Processing - Generate 1099-NEC Electronic File page. | Required |
E | Recipient Taxpayer Identification Number | The recipient’s nine-digit number for the Social Security Number, Individual Taxpayer Identification Number, or Federal Employer Identification Number. | Retrieved from the Payee Federal ID field on the 1099 Processing - 1099-NEC Update page. | Required |
F | Taxpayer Identification Type | The three-digit number indicating the recipient’s Taxpayer Identification Type. | Valid values:
| Required |
G | Recipient Number | The recipient’s Company Recipient ID. | Not applicable | Optional |
H | Recipient Last Name | The recipient’s last name. For businesses, this field contains the business name. | For individuals, the value is retrieved from the Payee Name field on the 1099 Processing - 1099-NEC Update page. For businesses, the value is retrieved from the Doing Business As field on the 1099 Processing - 1099-NEC Update page. | Required |
I | Recipient First Name | The recipient’s first name. | Retrieved from the Payee Name field or Doing Business As field on the 1099 Processing - 1099-NEC Update page. | Required |
J | Recipient Middle Name | The recipient’s middle name. | Retrieved from the Payee Name field or Doing Business As field on the 1099 Processing - 1099-NEC Update page. | Optional |
K | Recipient Name Suffix | The recipient’s name suffix. | Retrieved from the Payee Name field or Doing Business As field on the 1099 Processing - 1099-NEC Update page. | Optional |
L | Recipient Address Line 1 | The first line of the recipient’s address. | Retrieved from the Address 1 and Address 2 fields on the 1099 Processing - 1099-NEC Update page. | Required |
M | Recipient Address Line 2 | The second line of the recipient’s address. | Retrieved from the Address 1 and Address 2 fields on the 1099 Processing - 1099-NEC Update page. | Optional |
N | Recipient Address Line 3 | The third line of the recipient’s address. | Not applicable | Optional |
O | Recipient City/Town | The recipient’s city or town of residence. | Retrieved from the City field on the 1099 Processing - 1099-NEC Update page. | Required |
P | Recipient Governing District | The recipient’s state of residence. | For US addresses, the value is retrieved from the State field on the 1099 Processing - 1099-NEC Update page. For foreign addresses, the value is retrieved from the Foreign State field on the 1099 Processing - 1099-NEC Update page. | Required |
Q | Recipient Postal Area | The recipient’s zip code. | For US addresses, the value is retrieved from the Zip Code field on the 1099 Processing - 1099-NEC Update page. For foreign addresses, the value is retrieved from the Foreign Postal Code field on the 1099 Processing - 1099-NEC Update page. | Required |
R | Recipient Country Code | The recipient’s country code. | Retrieved from the Foreign Country Code field on the 1099 Processing - 1099-NEC Update page. | Required |
S | Rents | This field is not applicable for 1099-NEC. | The valid value is 0.00. | Required |
T | Royalties | This field is not applicable for 1099-NEC. | The valid value is 0.00. | Required |
U | Other Income | This field is not applicable for 1099-NEC. | The valid value is 0.00. | Required |
V | Medical and Health Care Payments | This field is not applicable for 1099-NEC. | The valid value is 0.00. | Required |
W | NonEmployee Compensation (1099-NEC Box 1) | The non-employee compensation amount. | The valid values are 0.00 - 999999999.99. Retrieved from the 1-Non-Employee Compensation field on the 1099 Processing - 1099-NEC Update page. | Required |
X | Gross Proceeds Paid to an Attorney | This field is not applicable for 1099-NEC. | The valid value is 0.00. | Required |
Y | State Tax Withheld (1099-NEC Box 5) | The withheld state tax amount. You must obtain a PA Employer Account ID if reporting greater than zero. | The valid values are 0.00 - 999999999.99. Retrieved from the 5-State Income Tax field on the 1099 Processing - 1099-NEC Update page. | Required |
Z | State Income (1099-NEC Box 7) | The state income amount. | The valid values are 0.00 - 999999999.99. Retrieved from the 7-State Income field on the 1099 Processing - 1099-NEC Update page. | Required |