1099 Export File Format

1099 Reporting functionality is available when the property Country Mode = US and when the General>1099 Reporting application parameter is set to Y.

Following is a description of the 1099 export file layout. Since these file format guidelines are subject to change, we recommend that you refer to the current federal tax codes for the most current IRS specifications.

Transmitter T Record

This record identifies the property generating the export for transmission to the IRS and is the first record in the 1099 export file.

For all fields marked Required, the property must provide the information under Description and Remarks. For those not marked Required, the property must enter either blanks or zeros in the indicated field positions and for the indicated field length.
All records must be of a fixed length of 750 positions.
All alpha characters entered in the T record must be upper case except email addresses that can be case sensitive.
Do not use punctuations in the name and address fields.

Data	Position	Description and Remarks
Record Type	1	Required. A "T" will be entered here
Payment Year	2-5	Required. Year you are reporting.
Prior Year Data Indicator	6	"P" will be entered here if reporting prior year data. Otherwise, blank.
Transmitter's TIN	7-15	Transmitter's 9-digit Taxpayer Identification Number (TIN). May be an EIN, SSN, IRS_EFILE_HDR.TX_TIN.
Transmitter's Control Code	16-20	Transmitter's 5-character alphanumeric Transmitter Control Code assigned by the IRS. IRS_EFILE_HDR.TX_CTRL_CODE.
Replacement Alpha Character	21	Blank
Blank	23-27	Blank
Test file indicator	28	Required for test files only. Enter a "T" if this is a test file, otherwise blank.
Foreign Entity Indicator	29
Transmitter Name	30-69	Required. Enter the name of the transmitter. If more than 40 characters, the name will be truncated after the fortieth character. Name will be left justified and unused characters will be blank. IRS_EFILE_HDR.TXNAME_1
Transmitter Name (Continuation)	70-109	Any additional information that may be part of the transmitter name. If more than 40 characters, the name will be truncated after 40. Field is left justified and any unused positions will be blank
Company Name	110-149	The name of the company to be associated with the address where correspondence should be sent. IRS_EFILE_HDR.TX_COMPANY_NAME1
Company Name (Continuation)	150-189	Required. Any additional information that may be part of the company name. IRS_EFILE_HDR.TX_COMPANY_NAME2
Company Mailing Address	190-229	Required. The mailing address where correspondence should be sent. IRS_EFILE_HDR.TX_COMPANY_ADDRESS
Company City	230-269	Required. The city, town or post office where correspondence should be sent. IRS_EFILE_HDR.TX_COMPANY_CITY
Company State	270-271	Required. The valid U.S. state abbreviation. IRS_EFILE_HDR.TX_COMPANY_STATE
Company ZIP Code	272-280	Required. The valid nine-digit zip code assigned by the U.S. Postal Service. If only 5 digits are known, unused positions will be blank.
Blank	281-295	Blank
Total Number of Payees	296	Total number of payee "B" records reported in the file.
Contact Name	304-343	Required. The name of the person to be contacted if problems occur with the file or transmission. TX_CONTACT_NAME
Contact Phone Number & Extension	344-358	Required. The telephone number and extension of the person to contact regarding electronic or magnetic files. Omit hyphens. If no extension any unused positions will be blank. IRS_EFILE_HDR.TX_CONTACT_NAME
Contact Email Address	359-393	The email address of the person to contact regarding electronic or magnetic files. If not email is available, unused columns will be blank.
Cartridge Tape File Indicator	394	Blank
Electronic File Name for a Replacement File	396	Blank
Transmitter's Media Number	411-416	Transmitter's media number, otherwise blank.
Blank	417-499	Blank
Record Sequence Number	500-507	Required. The number of the record as it appears within the file.
Blank	508-517	Blank
Vendor Indicator	518	Hard coded with "V" indicating the software used for 1099 was produced by MICROS Systems.
Vendor Name	519-558	Hard coded with "MICROS Systems".
Vendor Mailing Address	559-598	Hard coded with MICROS Systems' mailing address.
Vendor City	599-638	Hard coded with MICROS Systems' city.
Vendor State	639-640	Hard coded with MICROS Systems' state.
Vendor ZIP Code	641-649	Hard coded with MICROS Systems' ZIP code.
Vendor Contact Name	650-689	Hard coded with MICROS Systems' contact name.
Vendor Contact Phone Number & Extension	690-704	Hard coded with MICROS Systems' contact phone number.
Vendor Contact Email Address	705-739	Hard coded with MICROS Systems' contact email address.
Vendor Foreign Entity Indicator	740	Blank
Blank	741-748	Blank
Blank CR/LF	749	Blank

Payer A Record

The Payer A Record identifies the property's Transfer agent (Bank) or clearing house as the payer of commissions to the various TAs/Sources the property has done business with during the previous tax year and is the second record in the 1099 export file.

For all fields marked Required, the property must provide the information under Description and Remarks. For those not marked Required, the property must enter either blanks or zeros in the indicated field positions and for the indicated field length.
All records must be of a fixed length of 750 positions.
All alpha characters entered in the A record must be upper case.
Do not use punctuations in the name and address fields.

Data	Position	Description and Remarks
Record Type	1	Required. An "A" will be entered here.
Payment Year	2-5	Required. Year you are reporting.
Blank	6-11	Blank
Payer TIN	12-20	The Payer's 9-digit Taxpayer Identification Number. Omit blanks, hyphens or alpha characters.
Payer Name Control	21-24	The first four characters of the payer's name.
Last Filing Indicator	25	Blank
Combined federal/State Filer	26	Required for the Combined/Federal State Filing Program. A "1" (one) will need to be entered if the payer's state participates in this program. This will display a summary of the total amount paid per state as well as the # of actual commissions. IRS_EFILE_HDR.FED_STATE_COMBINED_IND.
Type of Return	27
Amount Codes	28
Blank	42-47	Blank
Original File Indicator	48	Required for original files only. If the information is the original data, a "1" (one) will be entered. Otherwise, blank.
Replacement File Indicator	49	Required for replacement files only.
Blank	51	Blank
Foreign Entity Indicator	52	A "1" will be entered if the payer is a foreign entity and the corresponding check box is selected on the IRS configuration form within OPERA.
First Payer Name Line	53-92	Required. Enter the name of the Payer whose TIN number appears in positions 12-20. IRS_EFILE_HDR.FIRST_PAYER_NAME.
Second Payer Name Line	93-132	If the Paying Agent indicator contains a "1", this field must contain the name of the paying agent. If the indicator contains a "0", this field can be used for continuation of the First Payer Name Line or blank.
Transfer Agent Indicator	133
Payer Shipping Address	134-173	Address of the payer.
Payer City	174-213
Payer State	214-215
Payer ZIP Code	216-224
Payer Phone Number & Extension	225-239
Blank	240-499	Blank
Record Sequence Number	500-507	Created in the export.
Blank	508-748	Blank
Blank CR/LF	749	Blank

Payee B Record

The Payee B record contains the property's payment information to various TAs/Sources. Each TA/Source will have one B record and forms the 3rd record type in the 1099 export.

For all fields marked Required, the property must provide the information under Description and Remarks. For those not marked Required, the property must enter either blanks or zeros in the indicated field positions and for the indicated field length.
All records must be of a fixed length of 750 positions.
All alpha characters entered in the B record must be upper case.
Do not use punctuations in the name and address fields.

Data	Position	Description and Remarks
Record Type	1	Required. "B" will be entered hers.
Payment Year	2-5	Required. Year that you are reporting.
Corrected Return Indicator	6
Name Control	7-10	First four characters of the payee's name. NAME_VIEW.NAME
Type of TIN	11	Blank
Payee's TIN	12-20	Required. The 9-digit Taxpayer Identification Number of the payee.
Payer's Account Number for Payee	21-40	IATA number found on the payee "B" records profile.
Payer's Office Code	41-44	Blank
Blank	45-54	Blank
Payment Amount 1	55-66	Blank
Payment Amount 2	67-78	Blank
Payment Amount 3	79-90	Other Income
Payment Amount 4	91-102	Blank
Payment Amount 5	103-114	Blank
Payment Amount 6	115-126	Blank
Payment Amount 7	127-138	Blank
Payment Amount 8	139-150	Blank
Payment Amount 9	151-162	Blank
Payment Amount A	163-174	Blank
Payment Amount B	175-186	Blank
Payment Amount C	187-198	Blank
Payment Amount D	199-210	Blank
Payment Amount E	211-222	Blank
Reserved	223-247
Foreign Country Indicator	247
First Payee Name Line	248-287
Second Payee Name Line	288-327
Blank	328-367
Payee Mailing Address	368-407	Required. The mailing address of the payee. Field will be left-justified and any unused positions will have blanks.
Blank	4408- 447	Blank
Payee City	448-487	Required. The city, town or post office of the payee.
Payee State	488-489	Required. The valid U.S. Postal Service state abbreviation.
Payee ZIP Code	490-498	Required. The 9-digit valid ZIP code assigned by the U.S. Postal Service. If only 5 digits are know, the field will be left-justified and any unused positions will be blank.
Blank	499	Blank
Record Sequence Number	500
Blank	508-543	Blank
Second TIN Notice Optional	544
Blank	544	Blank
Blank	545-546	Blank
Direct Sales Indicator	547
Blank	548-662	Blank
Special Data Entries	663	Blank
State Income tax Withheld	723-734	Blank
Local Income Tax Withheld	735-746	Blank
Combined Federal/State Code	747-748	Blank
Blank CR/LF	749	Blank