Fill and Sign the Social Work Confidentiality Agreement Template Form

IP 2008(16) Important Information on Filing Annual Informational Returns Department of Revenue Services (DRS) requires that: • Specifications for record layouts be followed. • Payers who file 25 or more Forms 1099-R, 1099-MISC, or W-2G, per form type file electronically with DRS. DRS electronic Taxpayer Service Center (TSC) allows taxpayers to electronically file, pay, and manage state tax responsibilities. To make electronic transactions or administer your tax account online, visit the DRS website at www.ct.gov/DRS and click on the TSC logo. State of Connecticut Department of Revenue Services Forms 1099-R, 1099-MISC, and W-2G Electronic Filing Requirements For Tax Year 2008 For employers filing annual informational returns electronically, the due date is March 31, 2009. For employers not filing annual informational returns electronically, the due date is February 28, 2009. Issued: 10/08 Department of Revenue Services walk-in locations and telephone numbers are listed on the back cover. Table of Contents What’s New .......................................................3 Proper Order of Records for Files With More Than One Payer ....................9 Filing Requirements ....................................3 Electronic Filing Through the Taxpayer Service Center (TSC) .............................3 TSC Filing Options for Forms 1099-R, W-2G, 1099-MISC, and Form CT-1096 ..3 Money Amounts ..........................................9 V. Examples of Proper Record Sequence for Filing Forms 1099s, and W-2G Informational Returns ............................10 Third Party Bulk Filing ................................4 Registering as a Third Party Bulk Filer .........4 VI. Record Specifications ............................11 Additional Bulk Filing Information .................4 Transmitter T Record - General Field Descriptions ..........................................11 Questions and Answers ..................................4 Record Name: Transmitter T Record ........11 I. Federal/State Combined Filing ................6 Payer A Record - General Field Descriptions .........................................14 What to Send to DRS .................................6 Record Name: Payer A Record .................14 Record Differences for Combined Filing .....6 Payee B Record - General Field Descriptions .........................................18 File Corrections ..........................................6 Record Name: Payee B Record ...............19 II. Connecticut Electronic Filing Reporting Requirements for Forms 1099-R, 1099-MISC, and W-2G ..............................7 General Information ....................................7 Electronic Filing Reporting Requirements .........................................7 Filing Deadline ............................................7 Extension of Time to File ............................7 1. Payee B Record - Record Layout Positions 544-750 for Form 1099-MISC ..................................23 2. Payee B Record - Record Layout Positions 544-750 for Form 1099-R .....24 3. Payee B Record - Record Layout Positions 544-750 for Form W-2G ........26 Waiver From Filing Electronically ................7 End of Payer C Record - General Field Descriptions ..........................................28 Penalties for Late Filing ..............................7 Record Name: End of Payer C Record .....28 Processing Information and Payer Retention Responsibilities ......................7 End of Transmission F Record - General Field Descriptions .................................30 Test Files ....................................................7 Record Name: End of Transmission F Record ..................................................30 Use of Agent ...............................................7 Use of Paper Forms ...................................7 Acknowledgment Results Layout Record .............................................................31 III. Data Record Descriptions ........................8 General Information ....................................8 Money Amounts ..........................................8 IV. Programmer’s Review ...............................9 Appendix A: Forms for Filing Informational Returns on CD ............................................32 Appendix B: Glossary ....................................32 General Information ....................................9 Technical Requirements .............................9 Payment (Calendar) Year ...........................9 2 IP 2008(16) What’s New Filing Requirements • Forms CT-1096 , Connecticut Annual Summary and Transmittal of Informational Return, must be electronically filed with all informational returns submitted to DRS. • DRS eliminated the requirement to file federal Form 1098 with your informational return. • Payers filing more than 25 Forms 1099-R, 1099-MISC, or W-2G must electronically file all the associated Form CT-1096, Connecticut Annual Reconciliation of Withholding, along with the informational returns. • The filing process has been enhanced to provide a more streamlined transmission process by automatically populating Form CT-1096 with required values extracted from the successfully uploaded file. The filer must simply verify the figures and complete the quarterly breakout of the total Connecticut tax withheld to complete the filing process. Electronic Filing Through the Taxpayer Service Center (TSC) Connecticut taxpayers can upload withholding information through the Department of Revenue Services (DRS) electronic Taxpayer Service Center (TSC). The TSC is an interactive tool that can be accessed through our website at www.ct.gov/DRS for a free, fast, easy, and secure way to conduct business with DRS. Some features of the TSC include the ability to view current balances, make scheduled payments, and amend certain business tax returns. The self-service aspect of the TSC enables taxpayers to easily get answers to the most frequently-asked questions in addition to exchanging confidential information through a secure mailbox. For this publication, the following forms are eligible to be transmitted through the TSC: • Federal Forms 1099-R; • Federal Forms 1099-MISC; • Federal Forms W-2G; and • Form CT-1096, Connecticut Annual Summary and Transmittal of Informational Returns. The TSC makes filing informational returns easier while ensuring the security of the data being transmitted. Taxpayers or preparers can use the TSC to key and send or upload forms using either of the following methods. IP 2008(16) TSC Filing Options for Forms 1099-R, W-2G, 1099-MISC, and Form CT-1096 Key and Send The key and send method is recommended for taxpayers and preparers who submit 50 or fewer informational returns. This option allows you to enter several individual payees’ information with a single login process. Once you have entered all the informational returns you will be directed to Form CT-1096. The TSC will populate the required information from the keyed data. You must verify all your figures and complete the quarterly breakout of the total Connecticut tax withheld. The informational returns entered will not be transmitted to DRS until a confirmation number has been issued for Form CT-1096 by the TSC. Dynamic Web Import (DWI) DWI is a file import process that allows you to dynamically define and upload your informational returns. DRS’ DWI tool does not support the standard electronic file formats used by the Internal Revenue Services (IRS). Using the DWI tool you can prepare a file with your payee figures. Each field in the file will represent a line item from a return you are reporting. You can arrange the fields in any order by defining your own customized layout. If any informational return is uploaded with errors, DRS will provide listings and explanations of the failed records. You will need to correct and resubmit the file. Once all informational returns are uploaded, you will be directed to Form CT-1096 where the TSC will have automatically filled in most of the information based on the successfully uploaded informational returns. You must verify all figures and complete the quarterly breakout of the total Connecticut tax withheld reported. You must complete Form CT-1096 at this time during the process. The informational returns uploaded will not be transmitted to DRS until you receive a confirmation number for the associated Form CT-1096 from the TSC. Batch File Import/Upload utilizing DRS Standard File Layout Batch File Import upload allows you to submit files using the standard file layout defined in section VI. On completion of the file upload, the TSC will generate a results file that will acknowledge the success or failure of your file. In the event an informational return is uploaded with errors, the results file will provide details of the failed records with explanations. See Acknowledgment Results Layout Record on Page 31. You will need to correct and resubmit the entire file. The informational returns uploaded will not be transmitted to DRS until you receive a confirmation number for the associated Form CT-1096 from the TSC. 3 Once you have successfully uploaded all your returns, you must return to the withholding sub-menu. Select Form CT-1096, choose the period end, and proceed to Form CT-1096. You will need to verify your figures and complete the quarterly breakout of the total Connecticut tax withheld reported. The informational returns entered will not be transmitted to DRS until a confirmation number has been issued for Form CT-1096 by the TSC. Third Party Bulk Filing • Select Application to Become a Bulk Filer (Fillable Version); and • Complete the registration application online, print, and fax to 860-297-4761. Attention: Bulk Filing Coordinator. Or print and mail to: Department of Revenue Services State of Connecticut Electronic Commerce Unit 25 Sigourney Street St Ste 2 Hartford CT 06106 Tax preparers filing on behalf of multiple clients may register as a Third Party Bulk Filer (TPBF). A registered TPBF has the ability to upload all their client’s informational returns at once, then complete the process by creating a dynamically defined file of Form CT-1096. Once the application has been processed, a bulk filing identification number, password, and instructions will be sent to you by mail. Copies of sample formats are available on the DRS website at www.ct.gov/electronicfileW2and1099. Additional Bulk Filing Information Registering as a Third Party Bulk Filer Log on to the DRS website at www.ct.gov/DRS, click on the TSC logo, and complete the following steps: Up-to-date information regarding system enhancements, answers to frequently asked questions, and additional bulk filing information is available on the DRS website at www.ct.gov/electronicfileW2and1099. • Select the Tax Preparer button (blue); • Select Third Party Bulk Filing requires pre-registration. Please click here to register; Questions & Answers Q. Which nonpayroll informational returns must be filed with the Connecticut Department of Revenue Services (DRS)? A. DRS requires every state copy of the following: • Federal Form W-2G for winnings paid to a Connecticut resident even if no Connecticut income tax was withheld. • Federal Form 1099-MISC for: a. Payments made to a Connecticut resident even if no income tax was withheld; and b. Payments made to a nonresident of Connecticut that relate to services performed wholly or partly in Connecticut even if no Connecticut income tax was withheld. • Federal Form 1099-R but only if Connecticut income tax was withheld. Q. Who is required to file electronically with DRS? A. Payers who file 25 or more Forms 1099-R, 1099-MISC or W-2G, per form type, must file electronically with DRS. Payers who file 24 or fewer forms per form type are encouraged to file electronically. Q. Under what circumstances will DRS accept paper informational returns? A. DRS will accept both paper or CD informational returns from payers who file 24 or fewer Forms 1099-R, 1099-MISC, or W-2G, per form type. See Appendix A on page 32 for related forms. Multi-state filers must also comply with these requirements. However, payers filing 25 or more Forms 1099-R, 1099-Misc, and W-2G are required to file electronically. See Electronic Filing of Informational Returns on Page 3. Q. Does DRS participate in the Federal/State Combined Filing Program? Q. Were there any technical changes in the specifications for 2008? A. Yes. DRS participates in the Federal/State Combined Filing Program for federal Forms 1099-MISC and 1099-R. See Federal/State Combined Filing on Page 6. A. Yes. See Record Specifications on Page 11. 4 IP 2008(16) Q. Are DRS’ electronic filing specifications the same as the federal specifications? A. No. DRS does not require the filing of the State Totals K Record. The Connecticut Tax Registration Number is required. Fields not required by DRS are indicated by N/A. Enter blanks. Q. How will records not required by DRS be treated? A. Information records not required by DRS will be ignored. Q. What paper forms should accompany the electronic filing? A. None. There is no need to submit paper copies of any electronically filed forms. If there are any attachments or schedules that cannot be electronically filed, keep this information with your records to be provided to DRS upon request. Q. How does a payer request an extension of time to file informational returns? A. To request an extension, a payer must complete and submit the paper Form CT-8809, Request for Extension of Time to File Informational Returns, on or before the last day of March if filing electronically, or the last day of February if not filing electronically. DRS will only notify payers whose extension requests have been denied. For 2008, Form electronically. CT-8809 cannot be filed Q. How does a payer request a waiver from filing informational returns electronically? A. DRS may waive the electronic filing requirement if a payer can show hardship. To request a waiver, a payer must complete and submit a paper Form CT-8508, Request for Waiver From Filing Informational Returns Electronically, on or before January 15, 2009. DRS will only notify payers whose request for waiver has been denied. Payers who have requested and received a waiver from filing electronically, are required to submit files to DRS on CD following the instructions noted on Form CT-4804, Transmittal of Informational Returns Reported on CD. IP 2008(16) Q. Will failure to file informational returns electronically result in the assessment of penalties? A. Yes. Payers required to file electronically will be treated as having failed to file if they file paper forms in lieu of electronic filing, unless DRS has granted a waiver. A penalty of $5 may be imposed for each informational return that a payer fails to file with DRS by the last day of March if required to file electronically, or by the last day of February if submitting a CD file. The total penalty imposed will not exceed $2,000 for any calendar year. Q. How does a payer report changes on a previouslyfiled electronic submission? A. Any changes to files submitted electronically must be done using the paper method. Once Form CT-1096 has been successfully filed and a confirmation number has been issued, you will no longer have the option to return to file and correct informational returns and Form CT-1096. If a particular form is omitted, that form must be sent in on paper in addition to a corrected paper Form CT-1096. Q. How can a payer submit data when there is a requirement for the data to be protected? A. Electronic filing of informational returns through the TSC is a free, fast, easy, and secure way to conduct business with DRS. The connection created during your session with the TSC encrypts all information sent from the filer until the information is delivered to DRS, thus keeping data secure while in transport. Q. How does Form CT-1096, Connecticut Annual Reconciliation of Non-Payroll Withholding, get filed? A. For the individual taxpayer, once the Forms 1099/W-2G have been successfully uploaded, the TSC will automatically populate Form CT-1096 for you. You must verify all the figures and complete the quarterly breakout for the Connecticut taxes withheld. If you are a registered Third Party Bulk Filer filing for multiple businesses, you will have the option to return to the Third Party Bulk Filer menu. Select the Form CT-1096 link from the menu options in the file import section, then upload and complete the filing process using the TSC’s dynamic web import process. Visit the DRS website at www.ct.gov/electronicfileW2and1099 for more information on filing Form CT-1096. 5 I. Federal/State Combined Filing Connecticut participates in the Federal/State Combined Filing Program for federal Forms 1099-MISC and 1099-R. Differences in the record requirements are noted on the right of this page. Records T, C, and F are identical to the filing requirements in this publication. What to Send to DRS Combined filers are only required to file paper Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, if Connecticut income tax was withheld from nonpayroll amounts. Do not file paper Form CT-1096 if Connecticut tax was not withheld. Mail Form CT-1096 (if applicable) to: Department of Revenue Services State of Connecticut PO Box 5081 Hartford CT 06102-5081 If Connecticut tax was withheld you must file Form CT-1096. Record Differences for Combined Filing Record A • Field position 26 (Combined Federal/State Filer) must contain a 1. Record B • Field positions 723-734 (State Income Tax Withheld) must contain the dollar amount of Connecticut state income tax withheld from Forms 1099-MISC and 1099-R only. The payment amount must be right justified and unused positions must be zero-filled. • Field positions 747-748 (Combined Federal/State Code) the code for Connecticut is 08. File Corrections Any corrections to files using the Federal/State Combined Filing Program for federal Forms 1099-MISC and 1099-R should be replaced by sending DRS paper forms and identifying that the information is a corrected file. Do not send federal Form 6847 to DRS. 6 IP 2008(16) II. Connecticut Electronic Filing Reporting Requirements for Forms 1099-R, 1099-MISC, and W-2G General Information This booklet contains the specifications and instructions for reporting Forms 1099-R, 1099-MISC, and W-2G information to DRS electronically. DRS requires every state copy of the following: • Federal Form W-2G for winnings paid to a Connecticut resident even if no Connecticut income tax was withheld. • Federal Form 1099-MISC for: a. Payments made to a Connecticut resident even if no Connecticut income tax was withheld; and b. Payments made to a nonresident of Connecticut that relate to services performed wholly or partly in Connecticut even if no Connecticut income tax was withheld. • Federal Form 1099-R only if Connecticut income tax was withheld. Multi-state filers must also comply with these requirements. If a waiver is granted, payers are required to submit informational returns on CD. See Form CT-4804, Transmittal of Informational Returns Reported on CD. For 2008, Form CT-8508 cannot be filed electronically. Penalties for Late Filing The penalty for late filing is $50. Additionally, a penalty of $5 per form (up to a total of $2,000 per calendar year) is imposed on payers who fail to provide copies of federal Forms 1099 or W-2G to DRS. Any payer required to file federal Forms 1099 or W-2G electronically with DRS is subject to these penalties if the payer files using paper forms without obtaining a waiver. Processing Information and Payer Retention Responsibilities DRS requires payers to keep a copy of their Form 1099 and W-2G data, or to be able to reconstruct the data for at least four years after the due date. Electronic Filing Reporting Requirements Payers filing 25 or more Forms 1099 or W-2G per form type with DRS are required to file electronically. Payers who file 24 or fewer forms per form type are encouraged to file electronically. See Electronic Filing of Informational Returns on Page 3. Filing Deadline Informational return files are due the last day of March if filing electronically. For payers not filing electronically, informational returns are due the last day of February. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date. Extension of Time to File DRS may grant a payer an extension of time to file informational returns upon request by the payer. To request an extension, the payer must complete and submit Form CT-8809, Request for Extension of Time to File Informational Returns, to DRS on or before the last day of March if filing electronically, or the last day of February if not filing electronically. Test Files The TSC offers the ability to test your file layout and confirm your transmission capability by using the Demo mode feature. In the TSC, choose Demo mode from the Main Menu. Once in Demo mode, the TSC mimics the live application but does not submit your data to DRS. The Demo mode, allows you to validate the quality of your data and file layouts by replicating the upload of your actual files. Demo mode provides a results file layout, similar to the live mode. Demo mode activity is not an official filing and the system does not store or send any portion of this file to DRS. The results file only confirms the accepted and rejected records within the informational returns. See Acknowledgement Results Layout Record on page 31. Use of Agent For 2008, Form CT-8809 cannot be filed electronically. Payers using a service to electronically file or transmit information are responsible for the accuracy and timeliness of their informational returns. If a transmitter fails to meet the electronic filing requirements, the payer is liable for any penalties imposed by DRS. Waiver From Filing Electronically Use of Paper Forms DRS may waive the electronic reporting requirement for a payer if the payer can show hardship. To request a waiver, the payer must complete and submit Form CT-8508, Request for Waiver From Filing Informational Returns Electronically, to DRS on or before January 15, 2009. Do not send paper forms to DRS if the information was submitted to DRS electronically. IP 2008(16) A penalty may apply if you file paper federal Forms W-2G, 1099-R, or 1099-MISC when you are required to file these forms electronically. 7 III. Data Record Descriptions General Information Use the information below as well as the list of technical requirements and specifications in the other sections of this publication, to prepare Forms 1099-R, 1099-MISC, and W-2G filings. See V. Examples of Proper Record Sequence for Filing Forms 1099s and W-2G Informational Returns on Page 10. These record formats are identical to those published by the IRS in Publication 1220 (Rev. Proc. 2008-30), Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically. Section VI includes formats for the following record types required by DRS. See Section V, for proper record sequence. • T Record – Transmitter Record • A Record – Payer Record • B Record – Payee Record • C Record – End of Payer Record • F Record – End of Transmission Record Transmitter T Record identifies the entity transmitting the file. It must be the initial record of each file. Payer A Record identifies the institution or person making the payments. The number of Payer A Records depends on the number of payers. Payee B Record contains the payment information from the information returns. The record layout for field positions 1 through 543 is the same for all types of returns. Field positions 544 through 750 vary for each type of return to accommodate special fields for individual forms. 8 End of Payer C Record has the total number of payees (B Records) and the totals of the payment amount fields filed by a given payer or a particular type of return. End of Transmission F Record is the summary of payers (A Records) in the entire file. It must be the last record in the file. There is no K Record (State Totals) requirement for Connecticut. If included, it will be ignored. Punctuation may be used when appropriate. Do not include titles in the payer name field. Titles make it difficult for DRS to determine an individual payer’s name and may prevent DRS from properly crediting return data. If it is impossible to remove a title, then you must report the surname first. Money Amounts All money amounts are strictly numeric. They must include both dollars and cents with the decimal point assumed. Do not round to the nearest dollar Example: $5,500.99 = 000000550099 Do not use punctuations in any money field. Negative money amounts are not allowed. Right justify and zero fill all money fields. Enter zeros in a money field that is not applicable. IP 2008(16) IV. Programmer’s Review General Information You must follow the Connecticut specifications for record layouts. If a return contains errors, DRS will provide a list of the failed records with explanations. Simply correct the file and resubmit the entire file. Technical Requirements Data must be saved using the ASCII character set. Each record in the file must be 750 characters in length followed by a carriage return/Line feed. Data must be entered in each record in the exact positions shown in Section VI. The record delimiter must consist of two characters and those two characters must be carriage return and line feed (CR/LF). Do not place a record delimiter before the first record of the file. Do not place more than one record delimiter, for example, more than one carriage-return or line feed combination, following a record. Payment (Calendar) Year Remember to change the Payment Year in positions 2-5 of the Transmitter T Record, Payer A Record, and Payee B Record each year the program is run. Payment Year = the calendar year. The payment year must be in a YYYY format. Proper Order of Records for Files With More Than One Payer If a file contains informational returns for more than one payer, there must be no Transmitter T Record(s) or end of Transmission F Record(s) between payers. Each file can only have a maximum of one ‘T’ record and one ’F’ record. See V. Examples of Proper Record Sequence for Filing Forms 1099s and W-2G Informational Returns, Example 3 on Page 10. Money Amounts Do not include negative money amounts in money fields under any circumstances. Zero fill money fields not applicable to your company. Do not place record delimiters after a field within a record. Report money amounts in dollars and cents without a decimal or dollar sign. DRS recommends that the File Name be CTTAX followed by the 4 digit calendar year of the data you are uploading (for example, CTTAX2008). Money amounts must be in the exact field positions prescribed in the instructions, right justified, and zero filled. File name should end with a file extension name of .txt or .dat. Do not sign money fields. IP 2008(16) 9 V. Examples of Proper Record Sequence for Filing Forms 1099s and W-2G Informational Returns 10 Example 1 Example 2 Example 3 Payer Filing Own Form 1099 with 42 Returns Transmitter Filing Form 1099 for One Payer with 42 Returns T ....TRANSMITTER A....PAYER B } .. 42 PAYEE RECORDS B C....END OF PAYER F ....END OF TRANSMISSION T ....TRANSMITTER A....PAYER B } .. 42 PAYEE RECORDS B C....END OF PAYER F ....END OF TRANSMISSION Transmitter Filing Form 1099 for Three Payers with 42, 106, and 89 Returns Respectively T ....TRANSMITTER A....PAYER 1 B } ..42 PAYEE RECORDS B C....END OF PAYER 1 A....PAYER 2 B } ..106 PAYEE RECORDS B C....END OF PAYER 2 A....PAYER 3 B } .89 PAYEE RECORDS B C....END OF PAYER 3 F ....END OF TRANSMISSION IP 2008(16) VI. Record Specifications Transmitter T Record - General Field Descriptions • The Transmitter T Record identifies the entity transmitting the file. • The Transmitter T Record is the first record on each file, followed by a Payer A Record. A file will not transmit if the T Record is not present. • The Transmitter T Record requires the total number of Payees (B Records) being reported. No money or payment amounts are reported in the Transmitter T Record. • For all fields marked Required, the transmitter must provide the information described under Description and Remarks. For those fields not marked Required, the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated media position(s) and for the indicated length. • The Transmitter T Record must be followed by the Payer A Record, which must be followed by Payee B Records. However, the initial record on each file must be a Transmitter T Record. • All records must be a fixed length of 750 positions followed by a carriage return/line feed (CR/LF). Record Name: Transmitter T Record –Fixed Length of 750 Positions– Field Position Field Title Length Description and Remarks 1 Record Type 1 Required. Enter T. 2-5 Payment Year 4 Required. Enter 2008. 6 Prior Year Data Indicator 1 DRS does not accept prior year data. Enter a blank. 7-15 Transmitter’s TIN 9 Required. Enter the transmitter’s nine-digit Tax Identification Number (TIN). May be a FEIN or Social Security Number (SSN). Do not enter blanks, hyphens, or alpha characters. 16-20 Transmitter Control Code 5 N/A. Enter blanks. 21-27 Blank 7 Enter blanks. 28 Test File Indicator 1 DRS does not accept the indicator. Enter a blank. 29 Foreign Entity Indicator 1 N/A. Enter a blank. 30-69 Transmitter Name 40 Required. Enter the name of the transmitter in the manner in which it is used in normal business. Left justify information and fill unused positions with blanks. 70-109 Transmitter Name (Continuation) 40 Enter any additional information that may be part of the name. Left justify information and fill unused positions with blanks. Note: All Required information in Field Positions 110 through 280 must contain the name and address information. 110-149 Company Name 40 Required. Enter the name of the company to be associated with the address where correspondence should be sent or media should be returned due to processing problems. 150-189 Company Name (Continuation) 40 Enter any additional information that may be part of the name of the company where correspondence should be sent. IP 2008(16) 11 Field Position Field Title Length Description and Remarks 190-229 Company Mailing 40 Required. Enter the mailing address where correspondence should be sent. 230-269 Company City 40 Required. Enter the city, town, or post office where correspondence should be sent. 270-271 Company State 2 Required. Enter the valid U.S. Postal Service state abbreviation for the state. 272-280 Company ZIP Code 9 Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify information and fill unused positions with blanks. 281-295 Blank 296-303 Total Number of Payees 8 Required. Enter the total number of Payee B Records reported in the file. Right justify information and fill unused positions with zeros. 304-343 Contact Name 40 Required. Enter name of the person to be contacted if DRS encounters problems with the file. 344-358 Number & Extension 15 Required. Enter telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left justify information and fill unused positions with blanks. For example, phone number of 860-297-1234 extension of 1099 is 86029712341099. 359-408 Contact Email Address 50 Required if available. Enter the email address of the person to contact regarding electronic files. Left justify information. If no email address is available, enter blanks. 409-499 Blank 91 Enter blanks. 500-507 Record Sequence Number 8 Not required. 508-517 Blank 10 Enter blanks. 518 Vendor Indicator 1 Not required. 519-558 Vendor Name 40 Not required. 559-598 Vendor Mailing Address 40 Not required. 599-638 Vendor City 40 Not required. 639-640 Vendor State 2 Not required. 641-649 Vendor ZIP Code 9 Not required. 650-689 Vendor Contact Name 40 Not required. 690-704 Vendor Contact Phone Number and Extension 15 Not required. 12 15 Enter blanks. IP 2008(16) Field Position Field Title 705-739 Blank 740 Length Description and Remarks 35 Enter blanks. Vendor Foreign Entity Indicator 1 Enter blanks. 741-748 Blank 8 Enter blanks. 749-750 Blank 2 Enter blanks. IP 2008(16) 13 Payer A Record - General Field Descriptions • • • The Payer A Record identifies the institution or person making payments. The Payer A Record also provides parameters for the succeeding Payee B Records. DRS computer programs rely on the absolute relationship between the parameters and the data fields in the A Record and the data fields in the B Records to which they apply. The number of A Records depends on the number of payers. The payment amounts for one payer and for one type of return should be consolidated under one A record if submitted on the same file. Do not submit separate A Records for each payment amount being reported. For example, if a payer is filing Form 1099-MISC to report Amount Codes 1, 2, and 3, all three amounts should be reported under one A Record, not three separate A Records. For Payee B Records that do not contain payment amounts for all three amount codes, enter zeros for those that have no payment to be reported. • The second record on the file must be an A Record. A transmitter may include B Records for more than one payer. However, each group of B Records must be preceded by an A Record and followed by an End of Payer C Record. A separate A Record is required for each payer. • An A Record may be blocked with B Records; however, the initial record on the file must be a T Record followed by an A Record. DRS will accept an A Record after a C Record. • Do not begin any record at the end of a block and continue the same record into the next block. • For all fields marked Required, the transmitter must provide the information described under Description and Remarks. For those fields not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length. • All records must be a fixed length of 750 positions followed by a carriage return/line feed (CR/LF). Record Name: Payer A Record –Fixed Length of 750 Positions– Field Position Field Title Length Description and Remarks 1 Record Type 1 Required. Enter A. 2-5 Payment Year 4 Required. Enter 2008. 6-11 Blank 6 Enter blanks. 12-20 Payer’s TIN 9 Required. Must be the valid nine-digit TIN number assigned to the payer. Do not enter blanks, hyphens, or alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect TIN. 21-24 Payer Name Control 4 Same as IRS. See IRS Publication 1220, Rev. Proc. 2008-30. 25 Last Filing Indicator 1 Payers should enter a 1 if this indicator is the last year they will file, otherwise enter a blank. Payers should use this indicator if: due to a merger, bankruptcy, etc., they will not be filing information returns under this payer name and TIN in the future, either electronically or on paper. 26 Combined Federal/State Filer 1 If you are participating in the federal/state combined filing, enter a 1. Otherwise enter a blank. 27 Type of Return 1 Required. Enter the appropriate code from the table below: Type of Return 1099-MISC 1099-R W-2G 14 Code A 9 W IP 2008(16) Field Position 28-41 Field Title Length Amount Codes 14 Amount Codes Form 1099-MISC Miscellaneous Income Description and Remarks Required. Enter the appropriate amount code for the type of return being reported. Generally, for each amount code entered in the field, a corresponding payment amount must appear in the Payee B Record. For Reporting Payments on Form 1099-MISC: Amount Code 1 2 3 4 Amount Type Rent: See Note 1 below in this section. Royalties: See Note 2 below. Other income Federal income tax withheld (backup withholding or withholding on Indian gaming profits) 5 Fishing boat proceeds 6 Medical and health care payments 7 Non-employee compensation 8 Substitute payments in lieu of dividends or interest A Crop Insurance Proceeds B Excess golden parachute payments C Gross proceeds paid to an attorney in connection with legal services D Section 409A Deferrals E Section 409A Income Note 1: When using the Direct Sales Indicator in position 547 of Payee B Record, use Type of Return Code A for 1099-MISC in position 27, and Amount Code 1 in position 28 of the Payer A Record. All payment amount fields in the Payee B Record will contain zeros. Amount Codes Form 1099-R Distributions from Pensions, Annuities, Retirement or ProfitSharing Plans, IRAs, Insurance Contracts, etc. For Reporting Payments on Form 1099-R: Amount Code 1 2 3 4 5 6 8 9 A Amount Type Gross distribution Taxable amount: See Note 1 below. Capital gain (included in Amount Code 2) Federal income tax withheld Employee contributions or insurance premiums Net unrealized appreciation in employer’s securities Other Total employee contributions Traditional IRA/SEP/SIMPLE distribution or Roth Conversion See Note 2 below. Note 1: If the taxable amount cannot be determined enter a 1 in position 547 of the B Record. Payment Amount 2 must contain zeroes. Note 2: For Form 1099-R, report the Roth conversion or total amount distributed from an IRA, SEP, or SIMPLE in Payment Amount Field A (IRA/SEP/SIMPLE Distribution or Roth conversion) of the Payee “B” Record, and generally, the same amount in Payment Amount Field 1 (Gross Distribution). The IRA/SEP/SIMPLE indicator should be set to “1” in Field Position 548 of the Payee B Record. Refer to IRS 2008, Instructions for Forms 1098,1099, 5498, and W-2G, for exceptions. IP 2008(16) 15 Field Position Field Title Length Amount Codes Form W-2G Certain Gambling Winnings Description and Remarks For Reporting Payments on Form W-2G: Amount Code 1 2 7 Amount Type Gross winnings Federal income tax withheld Winnings from identical wagers 42-51 Blank 10 Enter blanks. 52 Foreign Entity Indicator 1 N/A. Enter a blank. 53-92 First Payer Name Line 40 Required. Enter the name of the payer whose TIN appears in positions 12-20 of the A Record. Any extraneous information must be deleted. Left justify information and fill unused positions with blanks. Filers should not enter a transfer agent’s name in this field. Any transfer agent’s name should appear in the Second Payer Name Line Field. 93-132 Second Payer Name Line 40 If the Transfer Agent Indicator (position 133) contains a 1, this field must contain the name of the transfer or paying agent. If the indicator contains a 0 (zero), this field may contain either a continuation of the First Payer Name Line or blanks. Left justify information and fill unused positions with blanks. 133 Transfer 1 Required. Identifies the entity in the Second Payer Name Line field. Payer Name Agent Indicator Code 1 Meaning The entity in the Second Payer Name Line Field is the transfer (or paying) agent. 0 (zero) The entity shown is not the transfer (or paying) agent (for example, the Second Payer Name Line Field contains either a continuation of the First Payer Name Line Fields or blanks). 134-173 Payer Shipping Address 40 Required. If the Transfer Agent Indicator in position 133 is a 1, enter the shipping address of the transfer (or paying) agent. Otherwise, enter the actual shipping address of the payer. The street address should include number, street, apartment, or suite number (or PO Box if mail is not delivered to street address). Left justify information and fill unused positions with blanks. 174-213 Payer City 40 Required. If the Transfer Agent Indicator in position 133 is a 1, enter the city, town, or post office of the transfer agent. Otherwise, enter the city, town, or post office of the payer. Left justify information, and fill unused positions with blanks Do not enter state and ZIP Code information in this field. 214-215 Payer State 2 Required. Enter the valid U.S. Postal Service state abbreviation for the states. 16 IP 2008(16) Field Position Field Title Length 216-224 Payer ZIP Code 9 Required. Enter the valid nine-digit ZIP code assigned by the U.S. Postal Service. If only the first five digits are known, left justify information and fill the unused positions with blanks. 225-239 Payer Phone Number & Extension 15 Enter the payer’s phone number and extension. Omit hyphens. If no extension is available, left justify information and fill unused positions with blanks. For example, phone number of 860-297-1234 with extension of 1099 is 86029712341099. 240-499 Blank 260 Enter blanks. 500-507 Record Sequence Number 8 Not required. 508-748 Blank 241 Enter blanks. 749-750 Blank 2 Enter blanks. IP 2008(16) Description and Remarks 17 Payee B Record - General Field Description The Payee B Record contains the payment information from the informational returns. When filing informational returns, the format for the B Records remains constant and is a fixed length of 750 positions. The record layout for field positions 1 through 543 is the same for all types of returns. Field positions 544 through 750 vary for each type of return to accommodate special fields for individual forms. In the A Record, the amount codes that appear in the field positions 28 through 39 should be left justified and filled with blanks. In the B Record, the filer must allow for all 14 Payment Amount Fields. For those fields not used, enter 0s (zeros). For example, a payer reporting Form 1099-MISC should enter A in field position 27 of the A Record, Type of Return. If reporting payments for Amount Codes 1, 2, 4, 7, and A, the payer would report field positions 28 through 39 of the A Record as 1247Abbbbbbb. In this example, b denotes blanks. Do not enter the letter b. Positions 127-138 for Payment Amount 7 represent non-employee compensation. Positions 139-162 for Payment Amount 8 and 9, enter 0s (zeros). Positions 163-174 for Payment Amount A represent crop insurance proceeds. Positions 175-186 for Payment Amount B, enter 0s (zeros). Positions 187-198 for Payment Amount C represent gross proceeds paid to an attorney in connection with legal services. Positions 199-210 for Payment Amount D, enter 0s (zeros). Positions 211-222 for Payment Amount E, enter 0s (zeros). • For all fields marked Required, the transmitter must provide the information described under Description and Remarks. For those fields not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated media position(s) and for the indicated length. • Do not use decimal points to indicate dollars and cents. Ten dollars ($10) must appear as 000000001000 in the payment amount field. • All records must be a fixed length of 750 positions followed by a carriage return/line feed (CR/LF). Positions 55 through 66 for Payment Amount 1 represent rents. Positions 67-78 for Payment Amount 2 represent royalties. Positions 79-90 for Payment Amount 3, enter 0s (zeros). Positions 91-102 for Payment Amount 4 represent federal income tax withheld for Forms 1099-MISC and W-2G. Positions 103-126 for Payment Amount 5 and 6 enter 0s (zeros). 18 IP 2008(16) Record Name: Payee B Record –Fixed Length of 750 Positions– Field Position Field Title 1 Record Type 1 Required. Enter B. 2-5 Payment Year 4 Required. Enter 2008. 6 Corrected Return Indicator 1 N/A. Enter a blank. DRS does not accept partial corrections. If there is any error in the information returns, correct the error and replace the entire file. 7-10 Name Control 4 Same as IRS. See IRS Publication 1220, Rev. Proc. 2008-30. 11 Type of TIN 1 This field is used to identify the Taxpayer Identification Number (TIN) in positions 12-20 as either a Federal Employer Identification Number (FEIN), a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN), or an Adoption Taxpayer Identification Number (ATIN). Enter the appropriate code from the following table: Length Description and Remarks Code Type of TIN Type of account 1 FEIN A business, organization, sole proprietor, or other entity 2 SSN An individual, including a sole proprietor or 2 ITIN An individual required to have a taxpayer identification number, but who is not eligible to obtain an SSN or 12-20 IP 2008(16) Payee’s TIN 9 2 ATIN An adopted individual prior to the assignment of an SSN Blank N/A If the type of TIN is not determinable, enter a blank. Required. Enter the nine-digit TIN of the payee (SSN, ITIN, ATIN, or FEIN). If an identification number is not available or has been applied for but not received, enter blanks. Do not enter hyphens or alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect TIN. If the TIN is not available, enter blanks. 19 Field Position Field Title Length Description and Remarks 21-40 Payer’s Account Number For Payee 20 Enter any number assigned by the payer to the payee (such as a checking or savings account number). Filers are encouraged to use this field. This number helps to distinguish individual payee records and should be unique for each document. Do not use the payee’s TIN since this will not make each record unique. This information is very useful when corrections are filed. This number will be provided with the backup withholding notification and may be helpful in identifying the branch or subsidiary reporting the transaction. Do not define data in this field in packed decimal format. If fewer than 20 characters are used, filers may either left or right justify, filling the remaining positions with blanks. 41-44 Payer’s Office Code 4 Enter office code of payer, otherwise enter blanks. For payers with multiple locations, this field may be used to identify the location of the office submitting the informational return. 45-54 Blank 10 Enter blanks. Payment Amount Fields (Must be numeric) Required. Allow for all payment amounts. For those not used, enter zeros. For example: If position 27, Type of Return, of the A Record, is A (for 1099-MISC) and positions 28-39, Amount Codes are 1247Abbbbbbb. This indicates the payer is reporting any or all five payment amounts in all of the following B Records. In this example, b denotes blanks in the designated positions. Do not enter the letter b. Payment Amount 1 represents rents; Payment Amount 2 represents royalties; Payment Amount 3 will be all 0s (zeros); Payment Amount 4 represents federal income tax withheld on Forms 1099-MISC and W-2G. Payment Amounts 5 and 6 should be all 0s (zeros); Payment Amount 7 represents non-employee compensation; Payment Amounts 8 and 9 should be all 0s (zeros); Payment Amount A represents crop insurance proceeds; and Payment Amount B should be all 0s (zeros). Payment Amount C represents gross proceeds paid to an attorney in connection with legal services. Each payment field must contain 12 numeric characters. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. Do not enter dollar signs, commas, decimal points, or negative amounts. Payment amounts must be right justified and unused positions must be zero-filled. Income tax withheld cannot be reported as a negative amount on any form. 55-66 Payment Amount 1* 12 The amount reported in this field represents payments for Amount Code 1 in the A Record. 67-78 Payment Amount 2* 12 The amount reported in this field represents payments for Amount Code 2 in the A Record. 79-90 Payment Amount 3* 12 The amount reported in this field represents payments for Amount Code 3 in the A Record. 20 IP 2008(16) Field Position Field Title Length 91-102 Payment Amount 4* 12 The amount reported in this field represents payments for Amount Code 4 in the A Record. 103-114 Payment Amount 5* 12 The amount reported in this field represents payments for Amount Code 5 in the A Record. 115-126 Payment Amount 6* 12 The amount reported in this field represents payments for Amount Code 6 in the A Record. 127-138 Payment Amount 7* 12 The amount reported in this field represents payments for Amount Code 7 in the A Record. 139-150 Payment Amount 8* 12 The amount reported in this field represents payments for Amount Code 8 in the A Record. 151-162 Payment Amount 9* 12 The amount reported in this field represents payments for Amount Code 9 in the A Record. 163-174 Payment Amount A* 12 The amount reported in this field represents payments for Amount Code A in the A Record. 175-186 Payment Amount B* 12 The amount reported in this field represents payments for Amount Code B in the A Record. 187-198 Payment Amount C* 12 The amount reported in this field represents payments for Amount Code C in the A Record. 199-210 Payment Amount D* 12 The amount reported in this field represents payments for Amount Code D in the A Record. 211-222 Payment Amount E* 12 The amount reported in this field represents payments for Amount Code E in the A Record. * Description and Remarks If there are discrepancies between the payment amount fields and the boxes on the paper forms, the instructions in this booklet govern. 223-246 Reserved 24 Enter blanks. 247 Foreign Country Indicator 1 If the address of the payee is a foreign country, enter a 1 in this field; otherwise, enter a blank. When filers use this indicator, they may use a free format for the payee city, state, and ZIP Code. Address information must not appear in the First or Second Payee Name Line. 248-287 First Payee Name Line (See Note.) 40 Required. Enter the name of the payee, preferably surname first, whose TIN was provided in positions 12-20 of the B Record. Left justify and fill unused positions with blanks. If more space is required for the name, utilize the Second Payee Name Line field. If there are multiple payees, only the name of the payee whose TIN has been provided should be entered in this field. The names of the other payees may be entered in the Second Payee Name Line Field. If reporting information for a sole proprietor, the individual’s name must always be present, preferably on the First Payee Name Line. The use of the business name is optional in the Second Payee Name Line field. Note: End First Payee Name Line with a full word. Do not split words. IP 2008(16) 21 Field Position 288-327 Field Title Second Payee Name Line Length 40 Description and Remarks If there are multiple payees (for example, partners, joint owners, or spouses), use this field for those names not associated with the TIN provided in positions 12-20 of the B Record or if not enough space was provided in the First Payee Name Line, continue the name in this field. See Note. Do not enter address information. It is important that filers provide as much payee information to DRS as possible to identify the payee associated with the TIN. Left justify and fill unused positions with blanks. Fill with blanks if no entries are present for this field. Note: End First Payee Name Line with a full word. Do not split words. Begin Second Payee Name Line with the next sequential word. 328-367 Blank 40 Enter blanks. 368-407 Payee Mailing Address 40 Required. Enter mailing address of payee. Street address should include number, street, apartment, or suite number (or PO Box if mail is not delivered to street address). Left justify information and fill unused positions with blanks. This field must not contain any data other than the payee’s mailing address. For U.S. addresses, the payee city, state, and ZIP Code must be reported as 40, 2, and 9 position fields, respectively. Filers must adhere to the correct format for the payee city, state, and ZIP Code. For foreign addresses, filers may use the payee city, state, and ZIP Code as a continuous 51 position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Country Indicator located in position 247 must contain a 1. 408-447 Blank 40 Enter blanks. 448-487 Payee City 40 Required. Enter the city, town, or post office. Left justify information and fill the unused positions with blanks. Enter APO or FPO, if applicable. Do not enter state and ZIP Code information in this field. 488-489 Payee State 2 Required. Enter the valid U.S. Postal Service state abbreviation. 490-498 Payee ZIP Code 9 Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify information and fill the unused positions with blanks. For foreign countries, alpha characters are acceptable as long as the filer has entered a 1 in the Foreign Country Indicator located in position 247 of the B Record. 499 Blank 1 Enter a blank. 500-507 Record Sequence Number 8 Not required. 508-543 Blank 36 Enter blanks. 22 IP 2008(16) The following sections define the field positions for the different types of returns in the Payee B Record (positions 544-750): 1. Form 1099-MISC - Miscellaneous Income 2. Form 1099-R - Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance, Contracts, etc. 3. Form W-2G - Certain Gambling Winnings 1. Payee B Record – Record Layout Positions 544-750 for Form 1099-MISC Field Position Field Title Length Description and Remarks 544 Second TIN Notice (Optional) 1 Enter 2 to indicate notification by DRS twice within three calendar years that the payee provided an incorrect name or TIN combination, otherwise enter a blank. 545-546 Blank 2 Enter blanks. 547 Direct Sales Indicator (See Note.) 1 Enter a 1 to indicate sales of $5,000 or more of consumer products to a person on a buy/sell, deposit/commission, or any other commission basis for resale anywhere other than in a permanent retail establishment, otherwise enter a blank. Note: If reporting a direct sales indicator only, use Type of Return A in field position 27, and Amount Code 1 in field position 28 of the Payer A Record. All payment amount fields in the Payee B Record should contain zeros. 548-662 Blank 115 Enter blanks. 663-722 Special Data Entries 60 Required. Enter payer Connecticut Tax Registration Number. Right justify and fill unused positions with blanks. Do not enter hyphens. 723-734 State Income 12 Required. Enter the state income tax withheld for 1099-MISC tax withheld only. The payment amount must be right justified and unused positions must be zero-filled. 735-746 Local Income Tax Withheld 12 N/A. Enter blanks. 747-748 Combined Federal/State Code 2 If you are participating in the federal/state combined filing, the code for Connecticut is 08. Otherwise enter blanks. 749-750 Blank 2 Enter blanks. IP 2008(16) 23 2. Payee B Record – Record Layout Positions 544-750 for Form 1099-R Field Position Field Title 544 Blank 545-546 Document 2 Specific/Distribution Code (For a detailed explanation of the distribution codes see the 2008 IRS Instructions for Forms 1099-R and 5498.) 24 Length 1 Description and Remarks Enter a blank. Required. Enter at least one distribution code from the table below. More than one code may apply. If only one code is necessary, it must be entered in position 545 and position 546 will be blank. When using Code P for an IRA distribution under I.R.C. §408(d)(4), the filer may also enter Code 1, 2, 4, B, or J, if applicable. Only three numeric combinations are acceptable: Codes 8 and 1, 8 and 2, and 8 and 4, on one return. These three combinations can be used only if both codes apply to the distribution being reported. If more than one numeric code is applicable to different parts of a distribution, report two separate B Records. Distribution Codes 3, 5, 6, 9, E, F, N, Q, R, S, and T cannot be used with any other codes. Distribution Code G may be used with Distribution Code 4 only if applicable. Code Category 1* Early distribution, no known exception (in most cases, under age 59½) 2* Early distribution, exception applies (under age 59½) 3* Disability 4* Death 5* Prohibited transaction 6 Section 1035 exchange (a tax-free exchange of life insurance, annuity, or endowment contracts) 7* Normal distribution 8* Excess contributions plus earning/excess deferrals (and/or earnings) taxable in 2008 9 Cost of current life insurance protection (premiums paid by a trustee or custodian for current insurance protection) A May be eligible for ten-year tax option B Designated Roth account distribution D* Excess contributions plus earnings/excess deferrals taxable in 2006 E Excess annual additions under Section 415 certain excess amounts under section 403(b) plans. F Charitable gift annuity G Direct rollover and rollover contribution H Direct rollover of distribution from a designated Roth account to a Roth IRA J Early distribution from a Roth IRA. (This code may be used with Code 8 or P.) IP 2008(16) Field Position * Field Title Length Description and Remarks L Loans treated as deemed distribution under Section 72(p) N Recharacterized IRA contribution made for 2008 P* Excess contributions plus earning/excess deferrals taxable in 2007. Q Qualified distribution from a Roth IRA.(Distribution from a Roth IRA when the five-year holding period has been met, and the recipient has reached 59½, has died, or is disabled.) R Recharacterized IRA contribution made for 2007 See Note. S* Early distribution from a SIMPLE IRA in first two years, no known exception. T Roth IRA distribution, exception applies because participant has reached 59½, died, or is disabled, but it is unknown if the 5-year period has been met. If reporting an IRA, SEP or SIMPLE distribution, or a Roth conversion, use the IRA/SEP/SIMPLE Indicator of 1 in position 548 of the Payee B Record. Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R (and the original contribution and its character on Form 5498). 547 Taxable Amount Not Determined Indicator 1 Enter 1 only if the taxable amount of the payment entered for Payment Amount Field 1 (Gross distribution) of the B Record cannot be computed, otherwise enter a blank. (If Taxable Amount Not Determined Indicator is used, enter 0s (zeros) in Payment Amount Field 2 of Payee B Record.) Please make every effort to compute the taxable amount. 548 IRA/SEP/ SIMPLE (See Note.) 1 Enter 1 if reporting for a traditional IRA, SEP, or SIMPLE distribution or Roth conversion; otherwise, enter a blank. If the IRA/SEP/SIMPLE Indicator is used, enter the amount of the Roth conversion or distribution in Payment Amount Field A of the Payee B Record. Do not use the indicator for a distribution from a Roth or an IRA characterization. Note: For Form 1099-R, report the Roth conversion or the total amount distributed from a traditional IRA, SEP, or SIMPLE in Payment Amount Field A (IRA/SEP/SIMPLE Distribution, or Roth conversion), as well as Payment Amount Field 1 (Gross Distribution) of the B Record. Refer to the IRS 2008, Instructions for Forms 1099-R and 5498, box 2a instructions, for exceptions. 549 Total Distribution Indicator (See Note.) 1 Enter a 1 only if payment shown for Account Code 1 is a total distribution that closed out the account, otherwise, enter a blank. Note: A total distribution is one or more distributions within one tax year in which the entire balance of the account is distributed. Any distribution that does not meet this definition is not a total distribution. IP 2008(16) 25 Field Position Field Title Length Description and Remarks 550-551 Percentage of Total Distribution 2 Use this field when reporting a total distribution to more than one person, such as when a participant is deceased and a payer distributes to two or more beneficiaries. Therefore, if the percentage is 100, leave this field blank. If the percentage is a fraction, round off to the nearest whole number (for example, 10.4% will be 10%; 10.5% will be 11%) Enter the percentage received by the person whose TIN is included in position 12-20 of the B Record. This field must be right justified, and unused positions must be zero-filled. If not applicable, enter blanks. Filers need not enter this information for any IRA distribution or for direct rollovers. 552-555 Date of Designated Roth Contribution 4 Enter the date of the first year a designated Roth contribution was made. Enter in YYYY format. 556-662 Blank 663-722 Special Data Entries 60 Required. Enter payer Connecticut Tax Registration Number. Right justify and fill unused positions with blanks. Do not enter hyphens. 723-734 State Income Tax Withheld 12 Required. Enter the state income tax withheld. This field must be right justified, and unused positions must be zero-filled. 735-746 Local Income Tax Withheld 12 N/A. Enter blanks. 747-748 Combined Federal/State Code 2 If you are participating in the federal/state combined filing the code for Connecticut is 08, otherwise enter blanks. 749-750 Blank 2 Enter blanks. 107 Enter blanks. 3. Payee B Record – Record Layout Positions 544-750 for Form W-2G Field Position Field Title 544-546 Blank 3 Enter blanks. 547 Type of Wager Code 1 Required. Enter the applicable type of wager code from the table below: Code Category 1 Horse race track (or off-track betting of a horse track nature) 2 Dog race track (or off-track betting of a dog track nature) 3 Jai alai 4 State conducted lottery 5 Keno 6 Casino type bingo. Do not use this code for any other type of bingo winnings (for example, church or fire department.) 7 Slot machines 8 Any other type of gambling winnings including church bingo, fire department bingo, or unlabeled winnings. 26 Length Description and Remarks IP 2008(16) Field Position Field Title Length 548-555 Date Won 8 Required. Enter the date of the winning transaction in the format YYYYMMDD (for example, 20081022). Do not enter hyphens or slashes. This is not the date the money was paid, if paid after the date of the race (or game). 556-570 Transaction 15 Required. For state conducted lotteries, enter the ticket or other identifying number. For keno, bingo, or slot machines, enter the ticket or card number, and color, if applicable, machine serial number, or any other information that will help identify the winning transaction. For all others, enter blanks. 571-575 Race 5 If applicable, enter the race (or game) relating to the winning ticket, otherwise enter blanks. 576-580 Cashier 5 If applicable, enter the initials of the cashier making the winning payment, otherwise enter blanks. 581-585 Window 5 If applicable, enter the window number or location of the person paying the winning payment; otherwise, enter blanks. 586-600 First ID 15 For other than state lotteries, enter the first identification number of the person receiving the winning payment, otherwise enter blanks. 601-615 Second ID 15 For other than state lotteries, enter the second identification number of the person receiving the winnings, otherwise enter blanks. 616-662 Blank 47 Enter blanks. 663-722 Special Data Entries 60 Required. Enter payer Connecticut Tax Registration Number. Right justify and fill unused positions with blanks. Do not enter hyphens. 723-734 State Income Tax Withheld 12 Required. Enter the state income tax withheld. This field must be right justified and unused positions must be zero-filled. 735-746 Local Income Tax Withheld 12 N/A. Enter blanks. 747-748 Blank 2 Enter blanks. 749-750 Blank 2 Enter blanks. IP 2008(16) Description and Remarks 27 End of Payer C Record - General Field Descriptions • The control total fields are each 18 positions in length. • The C Record consists of the total number of the payees and the payment amount fields totals, filed by a given payer, a particular type of return, or both. The C Record must be written after the last B Record for each type of return for a given payer. For each A Record and a group of B Records on the file, there must be a corresponding C Record. • In developing the C Record, for example, if a payer used Amount Codes 1, 3, and 6 in the A Record, the totals from the B Records would appear in Control Total 1 (positions 16-33), 3 (positions 52-69), and 6 (positions 106-123) of the C Record. In this example, positions 34-51, 70-105, and 124-231 would be zero-filled. Positions 232-748 would be blank-filled. • All records must be a fixed length of 750 positions followed by a carriage return/line feed (CR/LF). Record Name: End of Payer C Record –Fixed Length of 750 Positions– Field Position Field Title 1 Record Type 1 Required. Enter C. 2-9 Numbe