The IRS recently released its 2024 Publication 1220. This publication contains the filing specifications for the FIRE system to file forms of the 1097, 1098, 1099, 3921, 3922, 5498, and W-2G series. This year, most changes to the publication were editorial in nature, including updates to the year of the document throughout and minor changes in language which happen frequently without changing the meaning of the fields. The most notable changes this year include the addition of Rhode Island to the CF/SF program, and the addition of Form 15397, the Application for Extension of Time to Furnish Recipient Statements. Along with these updates, the codes for Pennsylvania and District of Columbia have been updated in the CF/SF documentation. One notable difference is that the Zip Code (field Positions 679-687) row has been removed from the Payee “B” record of Form 1099-LTC.
