B-record, column Enter 23 for all Maine Numeric All entries other than 747 748 payees. W-2G filers will be ignored; – ‘23’ enter 23 if the there must be at least winnings in Box 1 one Maine payee or the resulted from a wager file will be rejected that occurred in Maine. B-record, column Blank Enter blanks or carriage 749-750 return/line feed (CR/LF) characters F Record Specifications column 1 = F-Record – ‘F’ F-record, column 2-9 Number of A records Numeric Must total number of A records in file; otherwise file will be rejected F-record column Not required Not required blanks or fill 30 fields per IRS Pub 1220; MRS will ignore. F-record column Total Maine Numeric Must total of 49 Withholding reported Maine withholding in file reported in B records columns 723-734. Right justify and zero fill. The rightmost 2 digits represent cents. F-record, column Total number of Numeric Must equal total 57 Payees number of B records in file; otherwise file will be rejected. F-record 58-750 Not required Not required blanks or fill fields per IRS Pub 1220; MRS will ignore. Note: You may C-Records and K-Records in the file (they will be ignored), but the upload le before uploading.
B-record, column 747 – 748 Enter 23 for all Maine payees. W-2G filers enter 23 if the winnings in Box 1 resulted from a wager that occurred in Maine. Numeric All entries other than ‘23’ will be ignored; there must be at least one Maine payee or the file will be rejected B-record, column 749-750 Blank Enter blanks or carriage return/line feed (CR/LF) characters F Record Specifications F-Record – column 1 = ‘F’ F-record, column 2-9 Number of A records Numeric Must total number of A records in file; otherwise file will be rejected F-record column Not required Not required blanks or fill fields per IRS Pub 1220; MRS will ignore. F-record column Total Maine Withholding reported in file Numeric Must total of Maine withholding reported in B records columns 723-734. Right justify and zero fill. The rightmost 2 digits represent cents. F-record, column Total number of Payees Numeric Must equal total number of B records in file; otherwise file will be rejected. F-record 58-750 Not required Not required blanks or fill fields per IRS Pub 1220; MRS will ignore. Note: You may C-Records and K-Records in the file (they will be ignored), but the upload le before uploading. 49 57 30
2017_1099_W2G_Specs_FINAL.20171101.docx