The IRS 1099-MISC and 1099-NEC TAP files are incorrectly filling two fields on the B record with spaces instead of zeros. Update the records to properly fill with zero per the information below.

• B Record

  • position 723-734, State Income Tax Withheld, length of 12, is required for the ODT; amount field must be right justified and unused positions must be zero filled (page 110 MISC, page 111 NEC)

  • position 735-746, Local Income Tax Withheld, length of 12, is required of ODT; amount filed must be right justified and unused positions must be zero filled (page 110 MISC, page 111 NEC).

• Make sure to update the B record (and K record if needed) to ensure we’re filling the positions with zeros if they are unused. Again the amount fields must be right justified and unused positions are to be zero filled.

Link to the IRS publication 1220 pdf file specifications. B record information begins on page 71. MISC B record layout begins on page 110. NEC B record layout begins on page

https://www.irs.gov/pub/irs-pdf/p1220.pdf