CK99 - FILEINFO

Define the Organization Creating the 1099s
This required common code is used to define information about the organization creating the 1099s. It is also specifies the filing method, tax year, and electronic file format.

Code Category: CK99
Code Value: FILEINFO
Short Description: Not required.
Medium Description:

First character = Filing method
- F = File & Paper
- P = Paper (obsolete)
Second character = Paper size:
- R = Regular letter size
- Z = Pressure seal, Z-fold template

Long Description: Not used.

Associated Numeric Values

#	Purpose	Usage
1	Tax year being reported	Example: `2025` → displayed as `2,025.00000`
2	LDEV number for tape	Used only when filing method = tape. Example: `7.00000`
3	Tape density	Used only when filing method = tape. Valid values: `1600` or `6250` → displayed as `1,600.00000` or `6,250.00000`
4	Not used
5	Payer’s State Minimum Exclusion amount	If a state is a "Participating State in the combined federal / state filing program," then the amount entered will be compared to what the IRS documents as the minimum exclusion amount for that state. Enter `-1.00000` if state does not require 1099-MISC filing Enter `600.00000` if same as federal Enter state-specific amount if different Enter `1.00000` if 1099 should be cut regardless of payment amount

Associated Codes

#	Purpose	Usage
1	IRS Payer Name Control code	Four-character code from IRS mail label. Left-justified. Only used if paper method not designated
2	Organization PEID	Defines which address/phone to use via Address Type Code (see #3 & #4)
3	Address code for PEID record	Supplies address + phone for payer box on 1099. Must match valid Address Type codes in PEUPPE
4	Preferred Address Type code(s)	Defines order of address types to retrieve. If the PE record specifies “1099 Addr.” on Vendor tab, 1099 Section,it will override the hierarchy.
5	Payer’s postal abbreviation	Two-character state code or one of nine special areas: AS American Samoa DC District of Columbia FM Federated States of Micronesia GU Guam MH Marshall Islands MP Mariana Islands PA Palau PR Puerto Rico VI Virgin Islands Use FOREIGN for foreign payers. If participating in COMBINED Federal/State program, append “COMBO” after state code

Note: Participation in the COMBINED program requires submission of a TEST file. Refer to the IRS 1099 Fact Sheet for the applicable year.

Associated Descriptions

#	Purpose	Usage
1	Payer’s Federal Tax ID (TIN/EIN)	Format: `##-#######`
2	Filename creation method	Blank → `IRSTAXyy` (yy = 2-digit year) “LEDGER” → `IxxTAXyy` (xx = 2-character ledger code; yy = year; ### = sequence number)
3	Not required
4	Not required
5	Payer’s State Tax ID	Up to 12 characters, formatted per state requirements