‘B’ record(s) contains non-numeric characters in the Payment Amount Fields.

If a ‘B’ record in your IRS electronic filing submission contains non-numeric characters in the Payment Amount Fields, this is an error that must be corrected to ensure the file is accepted.

Understanding the Problem:

1. ‘B’ Record Overview:
   • The ‘B’ record represents the payee information (e.g., recipient of income) in the IRS file layout.
   • Payment Amount Fields are designated numeric fields in the IRS specifications that must only contain:
     • Valid numeric characters (0–9).
     • Right-justified entries, with unused positions padded with zeros.
     • No decimal points, commas, or non-numeric symbols.
2. Common Errors in Payment Amount Fields:
   • Inclusion of non-numeric characters (e.g., letters, special symbols like $, ,, or .).
   • Incorrect justification (e.g., left-justified instead of right-justified).
   • Missing zero-padding in unused positions.