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W-2/1099 Reporting Instructions and Specifications ...

W-2/1099 Reporting Instructions and Specifications Handbook for Comma Delimited (CSV) File Format 2 Table of Contents Document Change Log .. 3 Introduction .. 4 Filing Requirements .. 4 CSV File Format for W-2/1099 5 File Specifications for Original Files .. 6 W-2 Wage Records Original File .. 6 1099-R Distributions Original File .. 7 1099-MISC Income Original 9 1099-NEC Income Original File .. 12 File Specifications for Correction Files .. 17 W-2 Wage Records Correction File .. 17 1099-R Distributions Correction File .. 19 1099-MISC Income Correction File .. 21 1099-NEC Income Correction File .. 24 Special Situations for Correction Files .. 27 Correcting Tax Year.

W-2 Wage Records – Original File ..... 6 1099-R Distributions – Original File ... FPO, DPO for U.S. Military Address, 50 characters max. Yes 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 ...

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