Understanding Record T, A, B, C, and F

When filing 1099 forms electronically through the IRS FIRE (Filing Information Returns Electronically) system, the file must adhere to specific formatting rules outlined in Publication 1220. The file structure includes several key records, including Record T, A, B, C, and F, each serving a distinct purpose:

T Record: Transmitter Record

• Purpose: Identifies the entity transmitting the file to the IRS FIRE system. It is the first record in the file.
• Details Included:
  • Transmitter Control Code (TCC): Assigned by the IRS to the entity submitting the file.
  • Transmitter’s Name and Address: Contact details for the transmitting entity.
  • Contact Information: Name, phone number, and email for communication.
  • File Year and Submission Type: Identifies the tax year and whether the submission is original, corrected, or a test file.
• Notes:
  • Only one T Record is included in a file, regardless of the number of payers or recipients.
  • This record is mandatory and appears at the very beginning.

A Record: Payer Record

• Purpose: Provides information about the payer, which is the entity responsible for making the payments reported in the 1099 forms.
• Details Included:
  • Payer’s Name, Address, and Employer Identification Number (EIN).
  • Type of Return: Specifies the type of 1099 being reported (e.g., 1099-MISC, 1099-NEC).
• Notes:
  • A separate A Record is included for each payer.

B Record: Recipient Record

• Purpose: Contains detailed information for each recipient (payee) of the payments being reported.
• Details Included:
  • Recipient’s Name, Address, and Taxpayer Identification Number (TIN).
  • Payment Amounts: Corresponds to the boxes on the 1099 form being filed.
• Notes:
  • Multiple B Records follow each A Record—one for each recipient of that payer.
  • This record is repeated for all recipients.

C Record: Totals Record

• Purpose: Provides a summary of the payment amounts and recipient counts for each payer.
• Details Included:
  • Total Payment Amount: Sum of all payment amounts reported for the payer in the B Records.
  • Number of Recipients: Count of all B Records for the payer.
• Notes:
  • One C Record follows the group of B Records for each A Record.

F Record: End of Transmission Record

• Purpose: Indicates the end of the file and provides a file-level summary.
• Details Included:
  • Total Number of A Records: Count of all payer records in the file.
  • Total Payment Amount Across All Payers: Grand total of payments reported in the file.
• Notes:
  • Only one F Record is included, regardless of the number of payers or recipients.
  • It signifies that the file is complete.

Example File Structure:

1. T Record: Transmitter details.
2. A Record: Payer 1 details.
3. B Record: Recipient 1, Recipient 2 (for Payer 1).
4. C Record: Totals for Payer 1.
5. A Record: Payer 2 details.
6. B Record: Recipient 3, Recipient 4 (for Payer 2).
7. C Record: Totals for Payer 2.
8. F Record: End of file.

This format ensures that all information is organized, validated, and transmitted in accordance with IRS requirements.