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 Vermont.
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.
Vermont-specific 1099-NEC data
The following table describes the Vermont-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 |
|---|---|---|---|---|---|---|
Payee State | The two-character postal code for the payee's state. | 488-489 | 2 | Alphanumeric | If the payee's state is Vermont, the valid value is the CF/SF Program’s numeric postal code 50. | Required |
Vermont Withholding Account Number | The withholding account number for Vermont. | 663-722 | 60 | Alphanumeric (WHT12345678) | Retrieved from the 1-Account Number field on the 1099 Processing - 1099-NEC Update page. | Required |