is titled "Specification for Filing Forms 1097, 1098, 1099, 3921,
3922, 5498-, 8935, and W-2G Electronically". The
specifications laid out in this publication show you how to e-file
any of those listed IRS information returns. Consequently, the
errors that you would get when e-filing a 1099-MISC are the same
types of errors you would see when e-filing a 1099-DIV or 3921 or
5498 or any of those other forms.
This section lists common
problems (with solutions) encountered when electronically filing
Form 1097, 1098, 1099, 3921, 3922, 5498 and W-2G to the IRS. These problems may result in IRS/ECC-MTB requesting
‘T’ record appears to have an incorrect tax year in positions 2-5.
‘A’ record(s) contains missing/invalid Taxpayer Identification
Numbers (TIN) in positions 12-20.
100 Percent of your 1099-OID ‘B’ records contain Tax Withheld
Amounts, which appear to be excessive in relation to the Income
Your file does not contain a complete set of ‘T’, ‘A’, ‘B’, ‘C’ and
‘F’ records or the data is not information returns.
Sequence number of your record is not in ascending numerical
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).
IRS/ECC-MTB Totals and Totals in Payer "C" Records.
Indicator in Payee "B" Record.
Incorrect use of Test
Incorrect Format for
TIN's in the Payee "B" Record.
Distribution Codes for
Form 1099-R reported incorrectly.
The Payment Amount
Fields in the "B" Record Do Not Correspond to the Amount Codes in
the "A" Record.
This file contained
1042-S information, not 1097/1098/1099/3921/3922/5498/8935/W-2G
information as indicated by your TCC (Transmitter Control Code).
100 Percent of your
1098-T records contain a dollar amount in either Payment Amount
Field 1 (Payments Received for Qualified Tuition and Related
Expenses) and/or Payment Amount Field 2 (Amounts Billed for
Qualified Tuition and Related Expenses).
If you have any question(s), please e-mail technical
firstname.lastname@example.org or call support at (608) 444-6575.
Technical support can resolve any question related to IRS Form 1097,
1098, 1099, 3921, 3922, 5498 and/or W-2G.
you come across an error not listed above, please do not hesitate to
with the full description of the error and we will review the error
and add it to the above list.