​CORRECTED - 1099-NEC Income Records (CSV)

Payer Entity ID

9-digit Entity ID number for business being filed. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces.

Yes

Type of Entity ID

3-digit number indicates the Entity ID Type. Please refer to Appendix A for Code List.

Yes

Account Number

The 8-digit Withholding ID containing no dashes or spaces.

Tax Year

4-digit value of year reported.

Yes

Recipient Taxpayer Identification Number

9-digit number for recipient Social Security Number, Individual Taxpayer Identification Number or Federal Employer Identification Number, containing no dashes or spaces.

Yes

Taxpayer Identification Type

3-digit number indicates the Recipient Identification Type. Please refer to Appendix A for Code List.

Yes

Recipient Number

20 characters max.

Recipient Last Name

30 characters max.

Yes

Recipient First Name

20 characters max.

Yes

Recipient Middle Name

20 characters max.

Recipient Name Suffix

4 Characters Max

Recipient Address Line 1

Apartment Number, Box Number, Street Address, or Unit and Box for U.S. Military Address, 50 characters max.

Yes

Recipient Address Line 2

Street Address if not on Address Line 1, 50 characters max.

Recipient Address Line 3

Hamlet, Village or other information if it needs to appear before the City or Town, 50 characters max.

Recipient City/Town

City, Town, etc., APO, FPO, DPO for U.S. Military Address, 50 characters max.

Yes

Recipient Governing District

U.S. States use 2 character abbreviation, Canadian Providences use 2 character abbreviation, Mexico Federal Districts use 3 character abbreviation, U.K. County use county name etc., U.S. Military Addresses use AE, AP, or AA, 30 characters max.

Yes

Recipient Postal Area

U.S. Zip Code, Canadian/Mexico Postal Code, U.K. Postal Code, etc., 15 characters max. U.S. Military Address use 5-digit Zip Code.

Yes

Recipient Country Code

2 character country code as specified in EFW2 Publication 42-007.

Yes

Gross Distribution (1099-R Box 1)

Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99.

Yes

Taxable Amount (1099-R Box 2a)

Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99.

Yes

Distribution Code (1099-R Box 7)

1 or 2 character alpha/numeric field. If you have multiple distribution codes you must report them in separate records.

Yes

State Tax Withheld (1099-R Box 12)

Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99.
You must obtai​n a PA Other Income Withholding Account ID, If reporting greater than zero or if you are filing the upload from the Account Panel.

Yes

State Distribution(1099-R Box 14)

Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99.

Yes

The fields below (Payer Name and Address) are not required for payers who have a PA Employer Account ID.

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Payer Name

Business Name, 50 characters max. 

Yes**

Payer Address Line 1

Apartment Number, Box Number, Street Address, or Unit and Box for U.S. Military Address, 50 characters max.

Yes**

Payer Address Line 2

Street Address if not on Address Line 1, 50 characters max.

Payer Address Line 3

Hamlet, Village or other information if it needs to appear before the City or Town, 50 characters max.

Payer City/Town

City, Town, etc., APO, FPO, DPO for U.S. Military Address, 50 characters max.

Yes**

Payer Governing District

U.S. States use 2 character abbreviation, Canadian Providences use 2 character abbreviation, Mexico Federal Districts use 3 character abbreviation, U.K. County use county name etc., U.S. Military Addresses use AE, AP, or AA, 30 characters max.

Yes**

Payer Postal Area

U.S. Zip Code, Canadian/Mexico Postal Code, U.K. Postal Code, etc., 15 characters max. U.S. Military Address use 5-digit Zip Code.

Yes**

Payer Country Code

2 character country code as specified in EFW2 Publication 42-007.

Yes**

Correction Type Code

D – Delete Record
A – Add Record

Yes