Mississippi recently released an update to it’s October release of the 1099 Specifications which includes specific “B” record requirements for filing Forms 1099-NEC with the state Department of Revenue. The specific details are listed below.
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1099-NEC E-File Format Section Added
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MS DOR will follow any IRS file record specification changes for the current year
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MS DOR requires all files be delimited with a carriage return or line feed in position 751 of each records.
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MS DOR Requires the following records: T, B, K, A, C, and F.
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Modified 1099-NEC B Record for MS.
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Position 544: Second TIN Notice (length 1) – Enter “2” (two) to indicate notification by the IRS twice within three calendar years that the payee provided an incorrect name and/or TIN combination. Otherwise, enter a blank.
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Positions 545-547: Blank (length 3) – Enter blanks. Reserved for IRS use.
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Position 548: FATCA Filing Requirement Indicator (length 1) – Enter “1” (one) if there is FATCA filing requirement. Otherwise, enter a blank.
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Positions 549-722: Blank (length 173) – Enter blanks. Reserved for IRS use
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Positions 723-734: State Income Tax Withheld (length 12) – Right justify and zero fill. No negative amounts. Applies to income tax reporting.
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Positions 735-750: Blank (length 16) – Enter blanks. Reserved for IRS use.
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To view the complete specifications, click here.
