❌ The Error
“You have identified your file as a correction; however, the data is not coded with a ‘G’ or ‘C’ in position 6 of the ‘B’ record(s).”
What It Means
When submitting corrections through the IRS FIRE, you must indicate both:
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That the file is a correction, and
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That the individual records (in the ‘B’ records) are marked as corrections using proper codes.
In the IRS flat file format (like those used with FIRE), each record starts with a record type:
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‘A’ = Transmitter Record
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‘B’ = Payee Record
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‘C’ = End of Payer Record
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‘F’ = End of Transmission Record
The 6th character in the ‘B’ record must indicate the type of record:
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' '= Blank means it’s an original 'G'= 1-Step Correction (Correcting a money amount)-
'C'= 2-Step Correction (Correcting a name or TIN).
If you submit a correction file but don’t mark the ‘B’ records with a ‘G’ or ‘C’ in position 6, the IRS will reject the file. Make sure this is in fact a correction and double check that you have a ‘1’ or ‘2’ in Column B of your excel file which identifies the record as a 1-Step or 2-Step correction.
You can’t combine originals and corrections in the same file. All of your records should be originals or all corrections.