1099-NEC Income Records
1099-NEC - Starting with Tax Year 2020
The file you upload needs to be a Comma Delimited file (i.e. CSV format) and contain a data element for each column specified below. It should contain a minimum of 34 columns of data.
Column | Data Format | Required |
---|---|---|
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. |
|
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 |
Rents | Enter 0.00 for this field. | Yes |
Royalties | Enter 0.00 for this field. | Yes |
Other Income | Enter 0.00 for this field. | Yes |
Medical and Health Care Payments | Enter 0.00 for this field. | Yes |
Non-Employee Compensation (1099-NEC Box 1) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
Gross Proceeds Paid to an Attorney | Enter 0.00 for this field. | Yes |
State Tax Withheld (1099-NEC Box 5) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
State Income (1099-NEC Box 7) | 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. | | |
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., U.S. Military Address use 5-digit Zip Code, 15 characters max. | Yes** |
Payer Country Code | 2 character country code as specified in EFW2 Publication 42-007. | Yes** |
**Note: Payer Name and Address fields are required only when the Account Number is not entered.