Iowa has published an update to its tax year 2018 electronic filing specifications for 1099s. The Payee “B” record follows the IRS 1220 specifications; however, Iowa requires certain modifications within the payee record one reporting to the state. One such modification that was added in the republication of the specifications is as follows: Payee’s Taxpayer Identification Number (TIN) (positions 12 – 20) Enter the nine-digit taxpayer identification number of the payee (SSN, ITIN, ATIN, or EIN). Do not enter hyphens or alpha characters. If an identification number has been applied for but not received, enter zeros rather than blanks; this is a departure from the IRS requirement.
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