The Indiana Department of Revenue recently published an updated version of their W-2G and 1099 Filing Requirements. This publication provides instructions and electronic filing specifications for information return reporting, specifically 1099 and W-2G records.
There are two significant changes to the most recent version of this publication, which are as follows:
- The “B” records have been renamed from “Payer B Records” to “Payee B Records”.
- The electronic filing specifications for the Payee B records adds Positions 11 and 12-20 for the Type of TIN and Payee’s Taxpayer Identification Number (TIN) respectively. Both fields are required.
To review this publication in its entirety, please click here to visit the Indiana Department of Revenue online.