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).

When filing corrections through the IRS FIRE system, you may see 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).”

This IRS FIRE correction error G or C in position 6 of B record is common and means that your file does not follow the required coding format. Let’s break down what it means and how to fix it.

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What the IRS FIRE Correction Error Means

When submitting correction files, the IRS requires you to indicate both:

1. That the file is a correction.

2. That the individual B records inside the file are coded properly as corrections.

In the IRS flat file format, each record begins with a record type:

• A = Transmitter Record

• B = Payee Record

• C = End of Payer Record

• F = End of Transmission Record

The 6th character in the B record identifies the correction type:

• Blank = Original record

• G = 1-Step Correction (fixing a money amount)

• C = 2-Step Correction (fixing a name or TIN)

If this coding is missing, the IRS FIRE system rejects the file and issues the correction error.

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How to Fix the G or C Coding Issue

To correct the IRS FIRE correction error G or C in position 6 of B record:

1. Verify your file type

   • Make sure you are submitting a correction file, not an original.

2. Check your B records

   • Confirm that each record being corrected includes the proper code in position 6.

3. Apply the right correction code

   • Use “G” if you are correcting payment amounts.

   • Use “C” if you are correcting taxpayer names or identification numbers.

4. Do not mix originals and corrections

   • All records in the same file must either be original records or corrections. Mixing them will trigger this error.

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Best Practices to Avoid Future Errors

• Double-check your Excel-to-flat file conversion before uploading.

• Validate your file using IRS schema tools or approved software.

• Use specialized IRS filing software like 1099 FIRE to ensure proper formatting and compliance.

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Bottom Line

The IRS FIRE correction error G or C in position 6 of B record occurs when correction files are not coded properly. To resolve it, update your B records with the correct “G” or “C” codes, and make sure the file contains only corrections. By following IRS formatting rules, you can prevent rejections and ensure smooth electronic filing.

For more support with IRS corrections, see our guides on:

• How to E-file Originals and Corrections

• IRS FIRE System Filing Errors