When filing 1099 forms electronically through the IRS FIRE System (Filing Information Returns Electronically), your file must follow the formatting rules in Publication 1220. Each submission is structured using several key records — T, A, B, C, and F — and each record serves a distinct purpose.
Record T: Transmitter Record
Purpose: Identifies the entity transmitting the file to the IRS FIRE system. It always appears first in the file.
Details Included:
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Transmitter Control Code (TCC): Assigned by the IRS to the submitting entity.
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Transmitter’s Name and Address plus contact information (phone and email).
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File Year and Submission Type: Indicates tax year and whether the submission is original, corrected, or a test file.
Notes:
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Only one T Record appears in a file, regardless of the number of payers or recipients.
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This record is mandatory.
Record A: Payer Record
Purpose: Provides information about the payer responsible for reporting payments in the 1099 forms.
Details Included:
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Payer’s name, address, and EIN.
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Type of Return (1099-MISC, 1099-NEC, etc.).
Notes:
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A separate A Record is required for each payer.
For more information on filing, see our 1099 software solutions.
Record B: Recipient Record
Purpose: Contains the detailed information for each recipient of payments.
Details Included:
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Recipient’s name, address, and TIN.
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Payment amounts reported on the corresponding 1099 form.
Notes:
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Multiple B Records follow each A Record — one for each recipient.
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This record repeats for all recipients.
Record C: Totals Record
Purpose: Summarizes total payments and recipient counts for each payer.
Details Included:
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Total Payment Amounts reported for the payer.
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Number of Recipients listed under that payer.
Notes:
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One C Record follows the group of B Records for each A Record.
Record F: End of Transmission Record
Purpose: Indicates the end of the file and provides a file-level summary.
Details Included:
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Total Number of A Records (payer count).
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Total Payment Amount Across All Payers.
Notes:
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Only one F Record is included, regardless of the number of payers.
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It signifies that the file is complete.
Example File Structure
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T Record – Transmitter details
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A Record – Payer 1 details
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B Records – Recipient 1, Recipient 2 (for Payer 1)
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C Record – Totals for Payer 1
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A Record – Payer 2 details
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B Records – Recipient 3, Recipient 4 (for Payer 2)
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C Record – Totals for Payer 2
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F Record – End of file
This structure ensures that all information is properly organized, validated, and transmitted in compliance with IRS requirements.
Need Help With Errors or Filing?
If you run into any errors while preparing or submitting your IRS FIRE files — or if you simply have a question about Records T, A, B, C, or F — our team can help. We specialize in 1099 electronic filing and resolving IRS error codes quickly.
📞 Call us at (480) 706-6474
📧 Email us at support@1099fire.com
We’ll guide you step by step to ensure your filing is accurate, compliant, and accepted by the IRS on the first try.