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:
- ‘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.
- 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.
- Inclusion of non-numeric characters (e.g., letters, special symbols like