1099-MISC
Calendar Year 2007
Revised 26 November 2007
Pos Data Description Type Len Dec Example D / S
1 Form Year A 4 0 2007 Static
2 Form Type A 8 0 1099MISC Static
3 Federal EIN A 10 0 23-1352685 Static
4 SSN / TIN A 9 0 123456789 Data
5 TIN I 1 0 0 if SSN/TIN is SS# Data
1 if SSN/TIN is TIN
6 N/A A 25 0 Static
7 N/A A 1 0 NULL Static
8 Host Organization A 18 0 (we leave this blank) Static
Null defaults to Federal EIN
9 Payer's Name A 50 0 Trustees of The Static
University of Pennsylvania
10 Payer's Address A 40 0 3451 Walnut Street Room 440 Static
11 Payer’s Location Address (we leave this blank
A 40 0 Static
12 Payer's City A 40 0 Philadelphia Static
13 Payer's State A 2 0 PA Static
14 Payer's Zip A 10 0 19104-6284 Static
15 Transfer Agent EIN A 10 0 (we leave this blank) Static
16 Transfer Agent Name or A 50 0 (we leave this blank) Static
Second Payer Name Line
17 Recipient's First Name A 40 0 Paul Data
18 Recipient's Middle Initial Data
A 1 0 P
19 Recipient's Last Name A 35 0 Dziomba Data
20 N/A A 1 0 NULL Static
21 Recipient's Address A 40 0 3451 Walnut Street Data
22 Recipient's Location Address
A 40 0 NULL Data
This is NOT a Second Address Line
23 Recipient's City or foreign
city / town / locality A 40 0 Philadelphia Data
24 Recipient's State (US) A 2 0 PA Data
25 Recipient's Zip or Postal Code
A 10 0 19104-6284 Data
26 Recipient’s Foreign Country
A 40 0 Canada Data
27 Recipient’s Foreign Country Code
A 2 0 CA Data
28 Recipient’s Foreign Address Indicator
I 1 0 0 Data
29 State 1 A 2 0 PA Static
30 Payer's State 1 EIN A 17 0 23-1352685 Static
31 State 2 A 2 0 PA Static
32 Payer's State 2 EIN A 17 0 23-1352685 Static
33 User Field 1 A 30 0 (we leave this blank) Static
34 User Field 2 A 30 0 (we leave this blank) Static
35 User Field 3 A 30 0 (we leave this blank) Static
36 Payer’s Company Code A 30 0 HUP / BEN Financials / Combined
Data
37 Applied for SSN Indicator
I 1 0 0 Data
38 Rents D 11 2 123.45 Data Box 1
39 Royalties D 11 2 123.45 Data Box 2
40 Other Income D 11 2 123.45 Data Box 3
41 Federal Tax Withheld D 11 2 123.45 Data Box 4
42 Fishing Boat Proceeds D 11 2 123.45 Data Box 5
43 Medical and Health Care Payments Data Box 6
D 11 2 123.45
44 Nonemployee Compensation Data Box 7
D 11 2 123.45
45 Substitute payments in lieu of interest or dividends Data Box 8
D 11 2 123.45
46 Payer made direct sales to Recipient for resale Data Box 9
47 Crop Insurance Proceeds D 11 2 123.45 Data Box 10
48 State 1 Tax Withheld D 11 2 123.45 Data
49 Account Number A 23 0 71077345 Data
50 2nd Tin Not. I 1 0 0 or 1 Data
51 Golden Parachute Payments Data Box 13
D 11 2 123.45
52 Payer's Phone # A 15 0 2158982626 Static
53 N/A N/A N/A NULL Static
54 N/A N/A N/A NULL Static
55 Gross Proceeds Paid to an attorney Data Box 14
D 11 2 123.45
56 Section 409A Deferrals D 11 2 123.45 Data
57 Section 409A Income D 11 2 123.45 Data
58 State 2 Tax Withheld D 11 2 123.45 Data
59 State 1 Gross Income D 11 2 123.45 Data
60 State 2 Gross Income D 11 2 123.45 Data
Italicized items have been modified in 2007
Revised 26 November 2007
1. Each SSN / TIN should have one (1) and only one (1) record in the file. Duplicate records must be combined into a single record.
2. Each SSN / TIN must be nine (9) digits in length.
3. Each Zip Code must be either five (5) digits or Five (5) digits followed by a dash (-) followed by four (4) digits.
4. Each record must have at least one (1) dollar value (greater than zero) in one of the value fields.
5. Fields with zero dollar values should be left blank and not filled with zeroes.
6. All attorney fees have to be reported regardless of incorporation. The only differentiation is between consulting services (Box 7) and Gross proceeds (Box 14).
7. The only companies we should report on are Medical and Health Care payments which should be placed in box 6.
8. No data is required for column33, but its position must exist in each record.
9. Beginning in 2005, all data files must be brought to the Associate Comptroller prior to the due date. Rewritable media will be returned if requested once the files have been processed and deleted. Non-rewritable media will be destroyed once the file(s) have been processed.