CORRECTED - 1099-MISC Income Records (CSV)
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 35 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 (1099-MISC Box 1) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| Royalties (1099-MISC Box 2) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| Other Income (1099-MISC Box 3) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| Medical and Health Care Payments (1099-MISC Box 6) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| Non-Employee Compensation (1099-MISC Box 7) | 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 (1099-MISC Box 14) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| State Tax Withheld (1099-MISC Box 16) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. You must obtain a PA Other Income Withholding Account ID, If reporting greater than zero or if you are filing the upload from the Account Panel. | Yes |
| State Income (1099-MISC Box 18) | 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** |
| Correction Type Code | D – Delete Record A – Add Record | Yes |
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 35 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 (1099-MISC Box 1) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| Royalties (1099-MISC Box 2) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| Other Income (1099-MISC Box 3) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| Medical and Health Care Payments (1099-MISC Box 6) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| Non-Employee Compensation | Enter 0.00 for this field. | Yes |
| Gross Proceeds Paid to an Attorney (1099-MISC Box 10) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. | Yes |
| State Tax Withheld (1099-MISC Box 15) | Numeric only including 2 decimal places. Do not report negative figures, minimum value 0.00, maximum value 999999999.99. You must obtain a PA Other Income Withholding Account ID, If reporting greater than zero or if you are filing the upload from the Account Panel. | Yes |
| State Income (1099-MISC Box 17) | 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** |
| Correction Type Code | D – Delete Record A – Add Record | Yes |
**Note: Payer Name and Address fields are required only when the Account Number is not entered.