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Information on Absent Parents from Forms 1099 on the Wage and Information Document Master File

AT-91-04

Published: June 27, 1991
Information About:
State/Local Child Support Agencies
Topics:
Case Management, Locate, Federal Systems, Data Exchange/Matching
Types:
Policy, Action Transmittals (AT)
Tags:
Internal Revenue Service (IRS), Social Security Number (SSN)

ACTION TRANSMITTAL

OCSE-AT-91-04

June 27, 1991

TO: State Agencies Administering Child Support Enforcement Plans approved Under Title IV-D of the Social Security Act and Other Interested Individuals.

SUBJECT:Retrieval of information on absent parents from Forms 1099 on the Wage and Information Document Master File by the Internal Revenue Service (IRS).

ATTACHMENT:Instructions for submitting requests and processing responses for Project 1099.

BACKGROUND:In October 1984, an Agreement was signed between the Internal Revenue Service (IRS) and the Office of Child Support Enforcement (OCSE). The agreement covers the matching of names and Social Security Numbers received from OCSE with Forms 1099 on the Wage and Information Document Master File at IRS. In 1988, IRS agreed to expand the information provided through Project 1099 to include wage and employer information.

SUPERSEDED MATERIAL :OCSE-AT-89-07, dated April 27, 1989

INQUIRIES TO:OCSE Special Collections Unit

Deputy Director

Office of Child Support

Enforcement

TO ALL STATE IV-D DIRECTORS

Dear Colleague:

Enclosed you will find a new Action Transmittal for Project 1099 which updates the one issued in April 1989 (AT-89-07).

In the past there has been a problem obtaining addresses for employers in wage information cases. This problem has been corrected by IRS in that address information is now being entered on the IRS 1099 master file. There may be, on occasion, some cases in which the employer address is not provided. In those instances the Employer Identification Number (EIN) may be used to determine in which State the absent parent is employed. For example, the first two numbers always represent a State and many times the employer may be identified from this code. In the future, with each quarterly match, OCSE will provide the States with a listing of available EIN's for the processing of results.

There have been very few changes to the Action Transmittal. Rather, some of the wording and Exhibits have been updated, and a few of the Document Codes and Amount Indicators have been deleted and others added. Please note that the only change in tape format occurs in Exhibit C - Report tape of No Match Cases at IRS. Due to many requests from States, this tape is now in a different format which hopefully will aid in more efficient processing at the State.

The only new Exhibit added is EXHIBIT G which requests that each State provide OCSE with a contact person, telephone number, and address for Project 1099. A sample of this Exhibit has been enclosed with this cover letter for your convenience. Please fill it out upon receipt and return it to OCSE, Special Collections Unit.

In the past two years, State usage of Project 1099 has increased greatly. We would like to remind all States that in order to receive results back from OCSE on 1099 request information, you must send us a transmittal certification letter. In the future, NO INFORMATION RESULTS WILL BE RETURNED TO THE STATE UNLESS OCSE HAS THIS CERTIFICATION ON RECORD. REMEMBER, A TRANSMITTAL MUST BE SUBMITTED FOR EVERY QUARTER INFORMATION IS REQUESTED. Please remember that without the certification letter accompanying the tape, it may be misrouted or mistaken for a recycled tape. Also, without Exhibit G, it is difficult to know who to contact if we are trying to identify the tape.

Page 2 - TO ALL STATE IV-D DIRECTORS

Finally - we have received inquiries from States wanting to know if 1099 data can be maintained on the State system. Our advice to States has been that the data may be on the system, but must be kept separate from other case file information until such time that it has been independently verified. In addition, access to this information, as stated in the certification, must be restricted to those agency employees who are authorized to inspect and use the information. It is incumbent on each State to ensure that the requirements of Internal Revenue Code Section 6103(p)(4) are met.

If you have any further questions, please feel free to contact the Special Collections Unit on (202) 401-9389.

Sincerely,

Allie Page Matthews

Deputy Director

Office of Child Support Enforcement

Enclosures

PROJECT 1099

Project 1099 is a cooperative effort involving the State IV-D Agency, the Federal Office of Child Support Enforcement (OCSE), and the Internal Revenue Service (IRS). This project provides information to State Child Support Enforcement Agencies to assist States in their efforts to locate absent parents for the purpose of establishing and enforcing child support obligations. IRS also provides wage and employer information. The wage information provided holds great potential for verifying employment and income and facilitating States' efforts in reviewing and modifying cases with inequitable low support orders. 1099 forms are submitted to the IRS by certain financial institutions and State agencies for the purpose of reporting a wide variety of payments made to the individual. W-2 forms are submitted to the IRS by employers for the purpose of reporting wage and salary information for individual employees. The information available to State agencies through Project 1099 is current and accurate. Information which will be provided includes:

1) The address which the absent parent reports to the institution submitting the 1099 information to IRS;

2) The address of the submitting institution, i.e., banks, brokerage houses, State unemployment agencies, and employers;

3) Wage and salary payments made to the absent parent; and

4) Asset information reported by financial institutions and State agencies.

If there is a match at IRS on the 1099 Master File, States will receive address and accompanying financial information. In the past there has been a problem with obtaining employer addresses with wage information. This problem has been corrected so that the address is now being included. The following is a description of the responsibilities of the agencies involved, the major processing steps that are to take place, and the dates on which they must be performed.

I. Eligible Cases: Submitting Certified Requests

Requests for 1099 information may be made only for the purpose of establishing and enforcing child support obligations pursuant to Title IV-D of the Social Security Act. Further, the confidentiality of information obtained through Project 1099 must be strictly maintained. Therefore, States must certify (see Exhibit A) that they have established a security system that complies with and satisfies the safeguard requirements of the Internal Revenue Code Section 6103 (p)(4). Signed certifications are required every quarter cases are submitted. To request information from the IRS Wage and Information Document MasterFile, States must submit the Social Security Number (SSN) and name of the absent parent to OCSE. Submittals must be made either on magnetic tape, or via a personal computer. (See Exhibit F for instructions). States can use a combination of these two submittal formats within the same quarter and from quarter to quarter. Submittals within the same quarter from both a magnetic tape and the personal computer will be treated as a single submission in that the State will receive one cumulative response. Other recommended information to be submitted includes local code, case number, court/administrative order indicator and AFDC indicator. States are instructed to combine all local requests into one consolidated file on magnetic tape and send it to OCSE with a completed certification. Intrastate duplicate cases will not be accepted by OCSE. The first case submitted will be accepted and all others will be rejected. Duplicate cases from different States, of course, will be accepted. Detailed tape instructions and specifications are contained in Exhibit B.

II. Submission Date

IRS processes an extract match against the 1099 Master File quarterly. That is, IRS takes our list of SSN's and runs it against their 1099 file noting which numbers have 1099 information on file. Therefore, OCSE and State IV-D Agency scheduling must coincide with the timetable established by IRS. Even though IRS processes quarterly, because of the nature of the 1099 Master File update cycle, it is not necessary for States to submit the same cases each quarter. The IRS 1099 Master File is completely updated once each year with a subsequent partial update at the mid-year point. Below are the quarterly submittal dates for States to send OCSE their requests, with an indication of those quarters which contain updated information.

February 18 Fiscal Year, Quarter 2

May 13 Fiscal Year, Quarter 3

August 19 Fiscal Year, Quarter 4

November 11 Fiscal Year, Quarter 1

The August 19 quarterly submittal date will contain the beginning of the most recent information IRS has on their file. The remainder of any updating will be completed by the February 18 deadline. In short, the State will receive the most current information by submitting case requests every other quarter; two consecutive submissions of the same cases should only produce redundant address information. That is, the master file of the May quarterly run contains essentially the same information as the February run and likewise, the November file is identical to the August file. To further clarify, as an example, cases submitted in August 1991 will receive return information containing tax year 1990 information, November should contain the same information. In February 1992, there may be additional information regarding the 1990 tax year, with 1991 tax information beginning in August 1992.

III. 1099 Processing Cycle and Reporting

OCSE will provide explanatory reports on the project's operations with sufficient information to allow the State Agency to take appropriate action. Most State reports will be sorted by local code and Social Security Number.

The 1099 processing cycle begins with the receipt of State Agency request submittals by OCSE and the subsequent initial edit validation run. OCSE will process the submittal tapes and personal computer submittals, rejecting those cases with invalid SSN's and names. Duplicate cases will be rejected. OCSE will analyze the edit results and make the final decision as to what corrective actions, if any, will be taken. Possible actions include:

  • Tape returned to State for correction and resubmittal (if time permits), or
  • Errors corrected by OCSE, or
  • Errors rejected (not correctable).

Once the OCSE edit is accomplished and, time permitting, modifications or corrections to State errors have been completed, a single tape containing all State requests will be forwarded to IRS for matching against the Forms 1099 Wage and Information Document Master File.

The next step involves the processing of the IRS response tape by OCSE before the results are returned to the States. The IRS response tape, for cases on which there is a match, contains the following information:

  • Payee's (absent parent) SSN, name and address;
  • Payee's account number;
  • Payer's EIN (Employer Identification Number), name and address;
  • Document code, and amount indicator (document code and amount indicator refer to the origin and nature of the asset);
  • Amount of asset.

Asset information, as found on the 1099 file, is categorized by source of assets into "document codes" and "amount indicators." (see Exhibit D for a more detailed description of those forms where a definition was available).

Three reports are produced by OCSE at this point and issued to the State:

1)Request records with response at IRS, i.e., SSN's matched,

2)SSN not on file at IRS - i.e. no match on 1099 file,

3)Request records which did match at IRS but are not returned to the State because the State absent parent name does not agree with the IRS name.

Additionally, OCSE will issue a statistical report for each State with response records categorized by document codes and amount indicators.

IV.Verification and Disclosure of Information

Section 6103(1)(6) of the Internal Revenue Code permits the IRS to disclose return information to Federal, State and local child support enforcement agencies for the purpose of establishing and enforcing support obligations and locating individuals owing support obligations. The child support enforcement agency may not disclose Federal return information to third parties or in litigation relating to establishing or collecting child support obligations. However, if the information is verified by an independent source, the information from the other source may be disclosed.

1099 REPORTS

The following is a narrative description of the major reports received by the State.

1.Request Records with Response at IRS - This report will contain all SSN submittals that matched on the IRS 1099 file. (See Exhibit C Tape of Records).

2.SSN Not on File at IRS - This report will contain all SSN's (sorted by local code and SSN) sent to IRS that did not match on the 1099 file. (See Exhibit C Tape of Report).

3.State Absent Parent Name Does Not Agree with IRS Name - This report contains matched cases at IRS on SSN, but where the IRS name will not be given to you. However, any SSN that appears on this report did match. Therefore, efforts to establish the correct (i.e. IRS) name would be fruitful. (See Exhibit C Tape of Report).

4.State Statistical Report - This report shows the number of records that matched and were returned to the State, categorized by document codes and amount indicators. Hard Copy Only.

5.Interstate Duplicate Report - This report indicates those cases that have been submitted by other States during the current processing cycle. Hard Copy Only.

EXHIBIT A

TRANSMITTAL CERTIFICATION

TO:Office of Child Support Enforcement

Administration for Children and Families

Aerospace Building

370 L'Enfant Promenade, S.W.

Washington, D.C. 20447

FROM:Name (State IV-D Director),

Title and jurisdiction (State Name)

SUBJECT:Request for information from Forms 1099 on the Wage and Information Document Master File for Project 1099.

I certify that the return information received is needed for the purpose of, and will be used only to the extent necessary in establishing and collecting child support obligations pursuant to Part D, Title IV of the Social Security Act. None of the information so obtained will be disclosed to third parties or in litigation relating to the establishment or enforcement of child support obligations. The information sought is not reasonably available from any other source.

In order to comply with the safeguarding requirements of Internal Revenue Code Section 6103(p)(4), we agree to:

(1)Establish and maintain a permanent system of standardized records with regard to all requests made for return information, the reason for such requests, the date the requests are made and the return information received, and the name of the employee(s) having access to the information;

(2)Store the return information during non-duty hours or when not in use, in a locked container in a specifically designated place;

(3)Limit access to file keys and safe combinations to the agency official responsible for safeguarding the return information and a maximum of two alternates who may permit access to the return information in the absence of such official;

(4)Restrict access to the return information to those agency employees who are authorized to inspect and use the information;

(5)Maintain the return information obtained from IRS separate from agency case files;

(6)assure that mail received from IRS containing return information is not opened prior to delivery to the agency official responsible for safeguarding the information;

(7)Transmit return information between agency offices in double-sealed envelopes to be opened by addressee only;

(8)Upon completion of the use of return information, IRS information will be (INSERT STATEMENT AS TO WHETHER THE INFORMATION WILL BE RETURNED TO OCSE (TAPES) OR DESTROYED (HARD COPY) - IF TO BE DESTROYED, ALSO STATE THE METHOD OF DESTRUCTION);

(9)If requested, furnish a report which (a) describes the procedures established and used for ensuring the confidentiality of the return information requested and received and (b) identifies what return information has been disposed of and the date and manner of disposal.

(10) The supervisory officials authorized to request return information under this procedure are (INSERT NAMES AND TITLES OF AUTHORIZED AGENCY OFFICIALS). The official responsible for safeguarding the return information is (INSERT THE NAME AND TITLE OF ONE OFFICIAL ONLY).

(NAME, TITLE, SIGNATURE OF IV-D DIRECTOR OR DESIGNEE

REQUESTS FOR: FISCAL YEAR QUARTER

NUMBER OF REQUESTS:

TAPE # OR;

SUBMITTAL BY PC

AGENCY CONTACT:

ADDRESS TO RETURN 1099 INFORMATION TO:

1099 REPORT OPTIONS:

HARD COPY TAPE RETURN

EXHIBIT B

PROJECT 1099 STATE SUBMISSION TAPE TO OCSE

AND DATA SPECIFICATION FOR SUBMITTAL

TAPE SUBMISSION REQUIREMENTS

All magnetic tapes submitted by States to OCSE for certification to IRS for Project 1099 should conform to the following specifications:

1.MediaHeavy duty MYLAR magnetic data tape.

2.Configuration IBM 9-track odd parity .

3.Recording Density 1600 BPI

4.Labels (header,

trailer)Non-Label

5.Record Size80 characters (fixed).

6.Records Per Block100

7.DataCodeEBCDIC

DATA REQUIREMENTS

The minimum data elements which OCSE and IRS must have in order to match a tax return with a certification record are:

oSocial Security Number

oAbsent Parent Name

In addition to the above requirements, the following data elements are optional for accounting and special processing:

oLocal Code

oCase Number

oAFDC Indicator

oCourt or Administrative Order Indicator

EXHIBIT B PAGE 2

1099 STATE INPUT TO OCSE

DATA RECORD SPECIFICATIONS

ALL DATA RECORDS ARE REQUIRED TO BE IN THE FOLLOWING FORMAT:

# OF

FIELD NAMECHARACTERSPOSITIONTYPECRITERIA

SSN91-9NUMERICMUST BE WITHIN RANGE, MUST BE 9 POSITION NUMERIC CODES WHERE THE FIRST 3 POSITIONS MEET THE FOLLOWING CONDITIONS: -NOT EQUAL TO '000', -NOT FALLING WITHIN THE RANGE OF '626' TO '700', -NOT GREATER THAN '728' REQUIRED

LOCAL CODE310-12NUMERICNUMERIC OR BLANK

FIPS CODE

NAME3513-47

LASTALPHAMUST NOT BE BLANK, MUST BE FOLLOWED BY A COMMA (,) REQUIRED

FIRST ALPHAA BLANK SPACE MUST EXIST BETWEEN THE FIRST NAME AND MIDDLE INITIAL

MIDDLE INITIALALPHA

AFDC INDICATOR148ALPHA"A" OR "N" OR BLANK; A=AFDC, N=NON-AFDC

CASE ID NUMBER1449-62ALPHANUMERIC

EXHIBIT B PAGE 3

# OF

FIELD NAMECHARACTERSPOSITIONTYPECRITERIA

COURT/

ADMINISTRATIVE

ORDER INDIC.163ALPHA"Y" OR "N" OR BLANK; Y= COURT OR ADMINISTRATIVE ORDER, N=NO COURT OR ADMINISTRATIVE ORDER

FILLER1764-80 BLANK

EXHIBIT C

1099 TAPE VOLUME SPECIFICATIONS FOR

RETURN TAPES FROM OCSE TO STATES

FILE CHARACTERISTICS FOR TAPE OF RECORDS

CONFIGURATION9 TRACK, ODD PARITY

CHARACTER CODEEBCDIC

RECORDING DENSITY1600 BPI

VOLUME LABELSNONE

FILE LABELSNONE

RECORD SIZE493 CHARACTERS

BLOCKING FACTOR64 RECORD PER BLOCK

BLOCK SIZE31,552 CHARACTERS

RECORD FORMAT

POSITIONLENGTHDESCRIPTION

1 9SSN

10 3LOCAL CODE

1335NAME FROM STATE

4814CASE IDENTIFICATION NUMBER

62 1COURT/ADMINISTRATIVE ORDER INDICATOR

63 1AFDC INDICATOR

64 40PAYEE LINE 1

10440PAYEE LINE 2

14440PAYEE LINE 3

18440PAYEE LINE 4

224 2STATE CODE

226 5ZIP CODE

231 9PAYER EIN

24040PAYER LINE 1

28040PAYER LINE 2

32040PAYER LINE 3

36040PAYER LINE 4

400 2TAX YEAR

40220PAYER ACCOUNT NUMBER

422 2DOCUMENT CODE

424 2AMOUNT INDICATOR 1

42612AMOUNT 1

438 2AMOUNT INDICATOR 2

44012AMOUNT 2

452 2AMOUNT INDICATOR 3

45412AMOUNT 3

466 2AMOUNT INDICATOR 4

46812AMOUNT 4

480 2AMOUNT INDICATOR 5

48212AMOUNT 5

BLOCK SIZE = RECORD LENGTH x BLOCK FACTOR

EXHIBIT C PAGE 2

PAYEE NAME & ADDRESS INFORMATION

PART 1 - THE PAYEE'S NAME ON THE 1099 FORM.

PART 2 - THE SECOND NAME OF A PERSON OR FIRST LINE OF ADDRESS SUCH AS "IN CARE OF". COULD BE BLANK.

PART 3 - STREET ADDRESS OR POST OFFICE BOX NUMBER OR OTHER ADDRESS FURNISHED BY THE 1099. COULD BE BLANK

PART 4 - CITY, STATE AND ZIP CODE SUPPLIED BY THE 1099.

PART 5 - STATE SUPPLIED BY THE 1099. COULD BE BLANK.

PART 6 - ZIP CODE USED BY THE POSTAL SERVICE. THE FIVE DIGITS COULD BE ALL ZEROS.

PAYER NAME & ADDRESS INFORMATION

PART 1 - THE PAYER'S NAME AS SHOWN ON THE 1099 FORM.

PART 2 - THE FIRST LINE OF STREET ADDRESS AS SHOWN ON THE 1099 FORM. COULD BE BLANK.

PART 3 - THE SECOND LINE OF THE PAYER'S STREET ADDRESS AS SHOWN ON THE 1099 FORM. COULD BE BLANK.

PART 4 - CITY, STATE AND ZIP CODE SUPPLIED BY THE 1099.

EXHIBIT C -- PART 2--

RETURN TAPE OF NO MATCH RECORDS FROM OCSE TO STATES

File characteristics of No Match Report tape:

CONFIGURATION9 TRACK, ODD PARITY

CHARACTER CODEEBCDIC

RECORDING DENSITY1600 BPI

VOLUME LABELSNONE

FILE LABELSNONE

RECORD FORMATFB

RECORD SIZE70 CHARACTERS

BLOCK SIZE7000 CHARACTERS

RECORD LAYOUT

FIELD NAMEPOSITIONLENGTHDESCRIPTION

STATE CODE1 - 22SUBMITTING ALPHA STATE CODE

SSN3 - 119SOCIAL SECURITY NUMBER

LOCAL CODE12 - 1433 DIGIT LOCAL CODE

NAME15 - 4935LAST NAME FOLLOWED BY A COMMA (,) FIRST NAME (DOE, JOHN)

CASE NUMBER50 - 6314CASE IDENTIFICATION NUMBER

COURT ORDER641COURT/ADMINISTRATIVE ORDER INDICATOR-Y=YES, N=NO

AFDC INDICATOR651A = AFDC, N = NON-AFDC

NO MATCH CODE66 - 672NO MATCH CODE

18 = SSN NOT ON IRS FILE

19 = NAME SUBMITTED BY STATE DOES NOT AGREE WITH IRS NAME

FILLER68 - 703BLANK

EXHIBIT D

This listing is the IRS 1099 form identifying the various sources of assets. Each asset record is categorized by "DOCUMENT CODE" and "AMOUNT INDICATOR". The document code will be found in positions 422 and 423 of the record. Each document code will be further differentiated by amount indicators starting in position 424. For example, if the number in position 422-423 (DOCUMENT CODE) was 91 and the number in position 424 (AMOUNT INDICATOR) was 24, the source of asset would be "nontaxable distribution". There can be up to five (5) amount indicators for one (1) document code. There will always be at least one amount indicator for each document code.

1099 DOCUMENT CODE / AMOUNT INDICATOR LISTING

FORM(DOC CODE)IND.INCOME TYPE

W-2(21)06WAGES

07ALLOCATED TIPS

09FICA TAX WITHHELD

10TAXABLE FICA WAGES

11TAXABLE FICA TIPS

12ADVANCED EARNED INCOME CREDIT

60DEPENDENT CARE

W-2P(22)04PENSIONS & ANNUITIES

05TAXABLE PENSIONS & ANNUITIES

5498(28)58IRA CONTRIBUTIONS

59ROLLOVER

67LIFE INSURANCE (AMOUNT OF IRA PAID TO LIFE INSURANCE)

71 FAIR MARKET VALUE

W-2G(32)STATEMENT FOR CERTAIN GAMBLING WINNINGS. USED TO REPORT GAMBLING WINNINGS AND ANY TAXES WITHHELD.

03GROSS WINNINGS

08TAX WITHHELD (NEGATIVE AMOUNT)

21WINNINGS FROM IDENTICAL WAGER

CASINO

CTR(61)72AMOUNT OF TRANSACTION

8300(64)TRADE OR BUSINESS TRANSACTION IN WHICH PERSON RECEIVES $10,000 OR MORE IN CASINO.

42AMOUNT OF TRANSACTION

EXHIBIT D PAGE 2

FORM(DOC CODE)INDINCOME TYPE

K-1 1065(65)PARTNER'S SHARE OF INCOME, CREDITS, DEDUCTIONS, ETC. USED TO SHOW PARTNER'S COMPUTATIONS.

01DIVIDENDS

02INTEREST

08TAX WITHHELD (NEGATIVE AMT)

19ROYALTIES

51DISTRIBUTIVE SHARE

73ORDINARY INCOME

74REAL ESTATE

75OTHER RENTAL

76GUARANTEED PAYMENT

77SECT. 179

92OTHER PORTFOLIO

K-1 1041(66)BENEFICIARY'S SHARE OF INCOME, DEDUCTIONS, CREDITS, ETC. USED TO REPORT EACH BENEFICIARY'S SHARE OF INCOME, DEDUCTIONS, CREDITS, AND ITEMS OF PREFERENCE FROM AN ESTATE OR TRUST.

01DIVIDENDS

02INTEREST

08TAX WITHHELD (NEGATIVE AMT)

51DISTRIBUTIVE SHARE

90PRE 10/23/86

92OTHER PORTFOLIO

93DEPRECIATION PRE 10/23/86

95DEPRECIATION: OTHER PORTFOLIOS

K-1 1120S(67)SHAREHOLDERS SHARE OF UNDISTRIBUTED TAXABLE INCOME, ETC. USED TO SHOW SMALL BUSINESS CORPORATION SHAREHOLDER'S COMPUTATIONS.

01DIVIDENDS

02INTEREST

08TAX WITHHELD

51DISTRIBUTIVE SHARE

73ORDINARY INCOME

77SECT. 179 EXPENSES

92OTHER PORTFOLIO

EXHIBIT D PAGE 3

FORM(DOC CODE)INDINCOME TYPE

1099-B(79)STATEMENT FOR RECEIPTS OF PROCEEDS FROM BROKER AND BARTER EXCHANGE TRANSACTIONS. USED TO REPORT SALES OR REDEMPTIONS OF SECURITIES, FUTURE TRANSACTIONS, COMMODITIES AND BARTERING EXCHANGE TRANSACTIONS.

08TAX WITHHELD

50REAL ESTATE SALES

61STOCKS & BONDS

62BARTERING

63AGGREGATE PROFIT & LOSS

64REALIZED PROFIT & LOSSES

65UNREALIZED PROFIT & LOSS 85

66UNREALIZED PROFIT & LOSS 86

1099-A(80)FORGIVENESS OF DEBT. REPORTABLE AS INCOME EVEN THOUGH NO MONEY WAS ACTUALLY EARNED.

69DEBT OUTSTANDING

70DEBT SATISFIED

71FAIR MARKET VALUE

88APPRAISAL VALUE

1098(81)MORTGAGE INTEREST STATEMENT TO REPORT MORTGAGE INTEREST OF $600 OR MORE RECEIVED BY INSTITUTION DURING THE YEAR FROM AN INDIVIDUAL.

32REAL ESTATE TAXES OR INSURANCE PAID, ETC.

68MORTGAGE INTEREST

SSA-1099(82)SOCIAL SECURITY BENEFIT STATEMENT. USED TO REPORT PAYMENTS RECEIVED FROM THE SOCIAL SECURITY ADMINISTRATION.

04PENSIONS AND ANNUITIES

08TAX WITHHELD

78REPAYMENTS (NEGATIVE AMT)

79WORKMAN'S COMPENSATION OFFSET (NEGATIVE AMT)

93TY88 PAYMENTS

94TY87 PAYMENTS

95TY86 PAYMENTS

96TY85 PAYMENTS

EXHIBIT D PAGE 4

FORM(DOC CODE)INDINCOME TYPE

1099-G(86)STATEMENT FOR RECIPIENTS OF CERTAIN GOVERNMENT PAYMENTS. USED TO REPORT UNEMPLOYMENT COMPENSATION, STATE AND LOCAL INCOME TAX REFUNDS, AGRICULTURAL PAYMENTS, TAXABLE GRANTS, AND DISCHARGE OF INDEBTEDNESS.

08TAX WITHHELD

13TAXABLE GRANT

14UNEMPLOYMENT COMPENSATION

54AGRICULTURAL SUBSIDIES

55PRIOR YEAR REFUND

56DISCHARGE OF INDEBTEDNESS

1099-DIV(91)STATEMENT FOR RECIPIENTS OF DIVIDENDS AND DISTRIBUTIONS. USED TO REPORT DISTRIBUTIONS OF DIVIDENDS, CAPITAL GAINS, NONTAXABLE DISTRIBUTIONS PAID ON STOCK.

01DIVIDENDS

08TAX WITHHELD

23CAPITAL GAINS

24NONTAXABLE DISTRIBUTION

25DIV QUALIFYING FOR EXCLUSION

26DIV NOT QUALIFYING FOR EXCLUSION

27CASH LIQUID DISTRIBUTIONS

28NON-CASH LIQUID DISTRIBUTIONS DIVIDENDS NOT QUALIFYING FOR EXCLUSION

29FOREIGN TAX CREDIT

33INVESTMENT EXPENSE

41ORDINARY DIVIDENDS

1099-INT(92)STATEMENT FOR RECIPIENTS OF INTEREST INCOME. USED TO REPORT INTEREST INCOME.

02INTEREST

08TAX WITHHELD

22SAVINGS BONDS

29FOREIGN TAX CREDIT

40INTEREST FORFEITURE

EXHIBIT D PAGE 5

FORM(DOC CODE)INDINCOME TYPE

1099-MISC(95)STATEMENT OF RECIPIENTS OF MISCELLANEOUS INCOME.

08TAX WITHHELD

15NONEMPLOYEE COMPENSATION

16MEDICAL PAYMENTS

17FISHING BOAT PROCEEDS

18RENTS

19ROYALTIES

20PRIZES AND AWARDS

30SUBSTITUTE PAYMENTS FOR DIV.

31EXCESS GOLDEN PARACHUTE

99CROP INSURANCE

1099-OID(96)STATEMENT FOR RECIPIENTS OF ORIGINAL ISSUE DISCOUNT. USED TO REPORT ORIGINAL ISSUE DISCOUNTS.

02INTEREST

08TAX WITHHELD

40INTEREST FORFEITURE

53ORIGINAL ISSUE DISCOUNT

1099-PATR(97)STATEMENT FOR RECIPIENTS OF TAXABLE DISTRIBUTIONS RECEIVED FROM COOPERATIVES. USED TO REPORT DISTRIBUTIONS FROM COOPERATIVES TO THEIR PATRONS.

08TAX WITHHELD

43PATRONAGE DIVIDENDS

44NONPATRONAGE DISTRIBUTION

45RETAINED ALLOCATION

46REDEMPTION AMOUNT

47INVESTMENT CREDIT

48ENERGY CREDIT

49JOBS CREDIT

EXHIBIT D PAGE 6

FORM(DOC CODE)INDINCOME TYPE

1099-R(98)STATEMENT FOR RECIPIENTS OF TOTAL DISTRIBUTIONS FROM PROFIT-SHARING, RETIREMENT PLANS, INDIVIDUAL RETIREMENT ARRANGEMENTS, ETC. USED TO REPORT DISTRIBUTIONS FROM RETIREMENT OR PROFIT-SHARING PLANS OR FROM INDIVIDUAL RETIREMENT ARRANGEMENTS (IRAs).

08TAX WITHHELD

23CAPITAL GAINS

34ORDINARY INCOME

35IRA DISTRIBUTION

36GROSS INCOME

37EMPLOYEE CONTRIBUTION

38UNREALIZED APPRECIATION

39OTHER INCOME

80GROSS DISTRIBUTIONS

81TAXABLE AMOUNT

89ELIGIBLE CAPITAL GAINS

AVAILABLE DEFINITIONS OF 1099 DOCUMENT CODES

Definitions are found under the Form on which information is reported. This glossary is only a guideline of definitions to help local offices in understanding the meaning of data received. It is a list of unofficial definitions that cannot be used in any legal action. Legal definitions must take precedence in a court of law. Not all forms had definitions available.

Form W-2G

GROSS WINNINGS--A payer of gambling winnings must report any winnings over $600 on a Form W-2G. Any person receiving a payment with respect to a wager in a sweepstakes, wagering pool, lottery, or other wager (including a parimutuel pool with respect to horse races, dog races, or jai alai) makes a statement to the payer of those winnings upon the payer's demand. A racetrack is required to furnish the IRS only the names of recipients of payments of $600 or more. Payment of gambling winnings of $1,200 or more from bingo or slot machine play or $1,500 or more from keno games must be reported. Nevada gambling casinos must file information returns for bingo and keno payoffs of $600 or more. There is no underlying asset account. The money field is positive.

ADDITIONAL WINNINGS FROM IDENTICAL WAGER--An identical wager is more than one wager on the same exact thing (for example, two $2 bets on a particular horse to win the same race). All identical wagers are aggregated to determine if the total amount is more than $1,000. There is no underlying asset account. The money field is positive

Forms 1041, 1065, 1120S K1

DISTRIBUTIVE SHARES--In a trust/partnership/subchapter S corporation each beneficiary/partner/shareholder must report his or her distributive share of income or loss whether or not it is actually distributed. Generally, the distributive share is determined by the trust instrument, partnership agreement, or shareholding. The underlying asset account is the economic interest of the payee. The money field could be positive or negative.

INTEREST--This is any interest on evidences of indebtedness (including bonds, debentures, notes, and certificates) issued by a corporation in registered form, or interest on other evidences of indebtedness issued by a corporation of a type offered by corporations to the public. Includes interest on deposits with a bank and amounts paid by a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, or similar organization, inrespect of deposits, investment certificates, or withdrawable or repurchasable shares. Also interest on amounts held by an insurance company under an agreement to pay interest securities. Interest payments of $10 or more are reported. The underlying asset account is the bond or deposit generating the interest. The money field is positive.

DIVIDENDS--A distribution of property (usually cash) made by a corporation to its shareholders. Generally the payment is made out of its earnings and profits. The underlying asset account is the stock held. The money field is positive.

Form 1099-PATR

PATRONAGE DIVIDENDS--An amount paid to a patron by an organization on the basis of quantity or value of business done with or for the patron, under an obligation of the organization to pay the amount. The obligation existed before the organization received the amount paid. This is determined by reference to the net earnings of the organization from business done with or for its patrons. The amount reported is for payments of $10 or more during the calendar year. There is no underlying asset account. The money field is positive.

NON-PATRONAGE DISTRIBUTIONS--Includes amounts paid as dividends on the cooperative's capital stock during the taxable year. Also amounts paid in money, qualified written notices of allocation, or other property and paid on a patronage basis to a farmers cooperative's patrons from earnings which result from business done for the United States or any of its agencies, or from earnings from sources other than patronage. Underlying asset account is the stock. The money field is positive.

PER-UNIT RETAIN ALLOCATIONS--Form 1099-PATR shows total per-unit retain allocations paid in cash, qualified per-unit retain certificates (face amount), and other property. Per-unit Retail Allocation means any allocation by an organization to a patron with respect to products marketed for him. There is no underlying asset account. The money field is positive.

REDEMPTION OF NON-QUALIFIED AND RETAIN ALLOCATIONS--All redemptions of nonqualified written notices of allocation issued as patronage dividends, nonqualified written notices of allocation issued as nonpatronage allocation (applicable only to certain qualified farmers cooperatives), and nonqualified per-unit retain certificates, issued with respect to marketing. There is no underlying asset account. The money field is positive.

Form 1099-G

UNEMPLOYMENT COMPENSATION--Generally includes any amount received under an unemployment compensation law of the United States or of a State. It includes benefits paid by a State or the District of Columbia from the Federal Unemployment compensation benefits of $10 or more. There is no underlying asset account. The money field is positive.

PRIOR YEAR REFUND--Refunds, credits, or offsets of State or local income tax for which the recipient previously had been allowed a deduction on his/her Federal income tax return. Payments of $10 or more are reported. There is no underlying asset. The money field is positive.

DISCHARGE OF INDEBTEDNESS--Any amount in excess of $600 that was owed to the Federal Government and that has been declared uncollectible as a result of a defaulted obligation, not in dispute, and either a Federal statute expiration for collection of the debt has occurred or a formal compromise agreement has been entered into. If an amount less than the amount owed is accepted in full, the difference between the amount of the debt and the settlement amount is entered on 1099-G. The discharge or forgiveness of indebtedness is taxable income to the person originally liable for the amount. There is no underlying asset account. The money field is positive.

TAXABLE GRANT--A grant administered by a Federal, State or local program to provide subsidized energy financing or grants for projects designed to conserve or produce energy. Also reported are other taxable Federal grants of $600 or more. There is no underlying asset account. The money field is positive.

AGRICULTURAL SUBSIDIES--U.S.D.A. agricultural subsidy payments made to recipients during the year. Form 4347 has been issued for optional use by persons who, as payees of record, receive from the U.S. Department of Agriculture cash program payments belonging to other persons. Form 1099-G reports the actual owner of the payments. There is no underlying asset account. The money field is positive.

Forms 1099-DIV

DIVIDENDS--A distribution of property (usually cash) made by a corporation to its shareholders. Generally the payment is made out of its earnings and profits. The underlying asset account is the stock held. The money field is positive.

CAPITAL GAINS--Capital gain net income is the excess of the gains from sales or exchanges of capital assets over the losses from such sales or exchanges or an asset given this effect under the Internal Revenue Code. The capital assetis stock held by the taxpayer. The money field is positive.

NON-TAXABLE DISTRIBUTIONS--Generally, any distribution made out of earnings and profits by a corporation to its stockholders is considered a dividend. However, a distribution is not a taxable dividend if it is a return of capital to the stockholder. Most distributions are in money, but they may also be made in stock or other property. The underlying asset account is the stock held. The money field is positive.

CASH LIQUIDATION DISTRIBUTION--An interest in a corporation may be disposed of by sale or exchange of the capital stock, by redemption of the stock by the corporation, or by complete or partial liquidation of the corporation. There is no underlying asset account since the corporate interest has been liquidated. The money field is positive.

NON-CASH LIQUIDATION DISTRIBUTION--A corporation making any distribution in liquidation must file a Form 1099-DIV in each calendar year of the liquidation for each stockholder to whom it makes a distribution of $600 or more during the year. The basis of property received in a distribution in complete or partial liquidation in which gain or loss is recognized by the stockholder is the fair market value of the property at the time of distribution. If no gain or loss is recognized on the distribution, the basis of the property distributed is the adjusted basis of the stock surrendered. The asset account was the stock surrendered. The money field is positive or negative.

DIVIDENDS QUALIFYING FOR EXCLUSION--Up to $100 of qualifying dividends received can be excluded from income (on a joint return, up to $200). Only certain dividends qualify for exclusion. The Form 1099-DIV indicates whether the dividends received qualify for the exclusion. The underlying asset account is the stock. The money field is positive.

DIVIDENDS NOT QUALIFYING FOR EXCLUSION--Certain stock dividends do not qualify for the exclusion. The underlying asset account is the stock. The money field is positive.

Form 1099-INT

INTEREST--This is any interest on evidences of indebtedness (including bonds, debentures, notes, and certificates) issued by a corporation in registered form, or interest on other evidences of indebtedness issued by a corporation of a type offered by corporations to the public. Includes interest on deposits with a bank and amounts paid by a mutual savings bank, savings and loan association, building and loan association, cooperative organization, in respect of deposits, investment certificates, or withdrawable orrepurchasable shares. Also interest on amounts held by an insurance company under an agreement to pay interest and interest on deposits with stockbrokers and dealers in securities. Interest payments of $10 or more are reported. The underlying asset account is the bond or deposit generating the interest. The money field is positive.

SAVINGS BONDS--Amounts of interest on U.S. Savings Bonds, Treasury bills, Treasury notes, and Treasury bonds. The underlying asset is the bond/note which may, however, have been redeemed with the interest generated at the time of redemption. The money field is positive.

INTEREST FORFEITURE--Amounts of interest or principal forfeited as a penalty for early withdrawal of savings from a time savings account. Underlying asset account is the amount of the early withdrawal. The money field is positive.

Form 1099-B

Items below relate to the proceeds from broker and barter exchange transactions. Form 1099-B reports proceeds paid from broker and barter exchange transactions for each person for whom the broker has sold stock, bonds, commodities, regulated futures, contracts, etc., or who exchanged property or services through the barter exchange. Any person, including a governmental unit and any agency or instrumentality doing business as a broker or barter exchange files a Form 1099-B.

Broker means a person that, in the ordinary course of a trade or business, stands ready to effect sales to be made by others. The transactions involving regulated futures or foreign currency contracts are reported on an aggregate basis.

Barter exchange means any person with members or clients that contract either with each other or with such person to trade or barter property or services either directly or through such person. The term does not include arrangements that provide solely for the informal exchange of similar services on a noncommercial basis.

STOCKS AND BONDS--The gross proceeds from any disposition of securities (including short sales), commodities, or forward contracts. The underlying asset was the item disposed of. The money field is positive.

BARTERING--Gross amounts received by a member or client of a barter exchange for good or services. This includes cash received, property or services received, a credit on the books or scrip issued. There is no underlying asset account. The money field is positive.

AGGREGATE PROFIT AND LOSS--In a bartering transaction, theaggregate profit or (loss) for the year from regulated futures or foreign currency contracts. The underlying asset account is the futures or currency contracts. The money field is positive or negative.

PROFIT AND LOSS LAST HALF OF 1986--In a bartering transaction, the profit or (loss) realized by the customer on closed regulated futures or foreign currency contracts in 1986. The underlying asset is the futures or currency contracts. The money field is positive or negative.

UNREALIZED PROFIT AND LOSS ON OPEN CONTRACTS FROM 1985--In a bartering transaction, the unrealized profit or (loss) on open regulated futures on foreign currency contracts at the end of 1985. The underlying asset is the futures or currency contracts. The money field is positive or negative.

UNREALIZED PROFIT AND LOSS ON OPEN CONTRACTS FOR 1986--In a bartering transaction, the unrealized profit or (loss) on open regulated futures or foreign currency contracts on December 31, 1986. The underlying asset is the futures or currency contracts. The money field is positive or negative.

FORM 1099-MISC

EXCESS GOLDEN PARACHUTE--Payments in which a corporation agrees to pay key personnel additional compensation packages in lieu of continued employment. Generally, the payment is considered excessive if it equals or exceeds three times the average compensation of the recipient over the previous 5 year period. There is no asset account. The money field is positive.

PRIZES AND AWARDS--Gross income includes all amounts received as prizes and awards, unless it is a scholarship or fellowship grant excluded from gross income. These prizes and awards include (but are not limited to) prizes and awards in contests of all types, as well as any prizes and awards from an employer to an employee in recognition of some achievement in connection with his employment. If the prize or award is not made in money but is made in goods or services, the fair market value of the goods or services is the amount included in income. There is no underlying asset. The money field is positive.

RENTS--Compensation made in any form, by a tenant to a landlord or owner for the use of land, buildings, or any property, movable or fixed, especially when paid in money at regular or specified intervals. A real estate agent reports on Form 1099-MISC the gross amount of rents collected on behalf of a property owner (without deduction of commissions, fees or expenses retained), if such amounttotals $600 or more during the taxable year. The underlying asset is the property rented. The money field is positive.

ROYALTIES--A share of proceeds paid to a proprietor, author, or inventor, by those doing business under some right belonging to him. Royalty payments, aggregating $600 or more in a calendar year, made by a publisher directly to an author or his literary agent (individual or partnership, not a corporation) must be reported on Form 1099-MISC. The agent, must file information returns showing the gross amount he received from the publisher (prior to any deduction of commissions, fees, and expenses) and paid over to the author. There may or may not be an underlying asset such as a copyright, patent, land, etc. The money field is positive.

SUBSTITUTE PAYMENTS--A payment in lieu of: (1) tax-exempt interest to the extent that interest has accrued while a short sale was open, and (2) a dividend, if the ex-dividend date is after the transfer of stock for use in a short sale and before the closing of the short sale. The underlying asset account is the bond/stock used in the short sale. The money field is positive.

FORM 1099-OID

INTEREST FORFEITURE--Amounts of interest or principal forfeited as a penalty for early withdrawal of savings from a time savings account. Underlying asset account is the amount of the early withdrawal. The money field is positive.

ORIGINAL ISSUE DISCOUNT--The difference between the issue price and the stated redemption price at maturity. In the case of bonds or other evidences of indebtedness registered with the Securities and Exchange Commission, "issue price" means the initial offering price to the public at which price a substantial amount such bonds, etc. were sold. The underlying asset is the bond generating the OID.

FORM 1099-R

On these transactions, the underlying asset account will be the total amount distributed to the taxpayer.

IRA DISTRIBUTIONS--Amount distributed from an Individual Retirement Arrangement (IRA), Simplified Employee Pension (SEP), or Deductible Voluntary Employee Contribution (DEC). May be include in recipient's current income. Total does not include any amounts paid for IRA insurance protection. The underlying asset account is the plan generating the income. The money field is positive.

EMPLOYEE CONTRIBUTIONS--Employee contributions made to aprofit sharing or retirement plan, or insurance premiums. This is the amount actually contributed by employee over years under the retirement or profit-sharing plans plus any employer-contributed amounts considered to have been contributed by the employer. This is also the accumulated cost of premiums paid for life insurance protection, taxable to the employee in previous years and in the current year and premiums paid on commercial annuities.

ORDINARY INCOME AND CAPITAL GAIN--Upon retirement an allocation of the taxable portion of a lump-sum distribution between long-term capital gain and ordinary income is made on the basis of the number of employee's months of plan participation before 1974 and after 1973. A lump-sum distribution is a payment of the entire balance to the credit of a participant in a qualified plan within one taxable year of the participant. A 1099-R is issued by the payer of the lump-sum distribution to show the allocation between capital gain and ordinary income. Money field is positive.

GROSS INCOME--Total or ordinary income and capital gain distributed.

UNREALIZED APPRECIATION--Net unrealized appreciation in employer's securities. In a trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries, if a distribution includes securities of the employer corporation (or a subsidiary of the parent corporation) and the net unrealized appreciation in the employer's securities can be computed, it would be reported on the Form 1099-R. Money field is positive.

OTHER INCOME--Payers whose distribution includes items not covered by any other entries on Form 1099-R and information to employees or beneficiaries is desired would report it as other income. (For example the current actuarial value of an annuity contract that is a part of a lump-sum distribution or the value of US retirement bonds that may be distributed to employees or beneficiaries).

FORM 5498

The underlying asset will be the plan to which contributions were made.

SEP CONTRIBUTION TY86--A Simplified Employee Pension (SEP) contribution made in 1986 and through April 15, 1987 for tax year 1986.

ROLLOVER IRS DEC CONTRIBUTIONS--An individual may withdraw all or part of one IRA, SEP or DEC and transfer it toanother IRA.

IRA OR DEC CONTRIBUTION TY 85 IN 86--Contributions made in 1986 up to April 15, 1986 for tax year 1985.

FORM 1099-A

The underlying asset would be any distribution of proceeds on foreclosure etc.

DEBT OUTSTANDING--Reported on Form 1099-A, Information Return for Acquisition or Abandonment of Secured Property, for each borrower if money is lent in connection with the trade or business and, in full or partial satisfaction of the debt, an interest in property that is security for debt is acquired, or the lender has reason to know that the property has been abandoned.

Property means real property, such as a personal residence, intangible property, or tangible personal property held for investment or used in a trade or business. This is the debt outstanding at the time the interest in the property was acquired or on the date one first knew or had reason to know that the property was abandoned.

DEBT SATISFIED--For acquisition by the lender only of property, the amount of debt satisfied by the acquisition.

FAIR MARKET VALUE--The standard for determining value of property received in an exchange or acquisition. In the case of foreclosure, execution, or similar sale, the proceeds of sale will be considered the fair market value of the property in the absence of clear and convincing evidence to the contrary. Money field is positive.

Several of the IRS documents available that can give you information are listed below. These can be obtained from your local IRS office.

Instruction to Filers of Forms 1099, 1098, 5498, 1096, and W2-G

Publication 916, Information Returns

Publication 550, Investment Income and Expenses

Publication 525, Taxable and Nontaxable Income

Publication 905, Tax Information Unemployment Compensation

EXHIBIT E

SAMPLE CODING FOR LAST NAMES

When cases are submitted for processing against the taxpayer 1099 file, a name control and SSN is compared to the file for a match. Records that do not match exactly to the IRS file will be rejected. To ensure that cases can be processed, the following samples demonstrate the proper manner in which to submit a last name. The last name is coded in columns 13-32 of the case record. Special attention should be given to columns 13-16 where the name control is extracted.

NAMECOLS. 13-16

JOHN BROWNBROW

JOHN DI ANGELODIAN

JOHN O'NEILLONEI

JOHN EN, SR.EN

ABDULLAH ALLAR-SIDALLA

GUILLERMO M. PACHELO LIVERAPACH

JUAN DELA ROSE Y OBREGONDELA

JOSE ALVARADO NOGALESALVA

ELENA TORRES VIA DE CONTO CONT

MARIA RIVERIA DE CRUZCRUZ

ELISA DE LA ROSARIO-RODRIQUEZDELA

MONSITA GONZALEZ DE JESUSGONZ

JUAN DE JESUADEJU

JOSE DEL VALLEDELV

JUAN RODRIQUEZ SANTIAGORODR

PEDRO TORRES-LOPEZTORR

PABLO CRUZ Y GONZALEZCRUZ

JUAN LOPEZ CORTOLOPE

JOHN A. EL-ROYELRO

EXHIBIT F

PROJECT 1099 PERSONAL COMPUTER LOGON PROCEDURES

To begin submitting cases for 1099 via the personal computer, OCSE must have on file a signed certification letter (see Exhibit A) indicating that the State has all the necessary safeguard guidelines in place. A certification letter must be sent to OCSE each quarter 1099 submittals are made. Once this letter has been received by OCSE, the State can contact the Special Collections Unit at (202) 401-9389 for a password in order to gain access to the system.

1.When you have connected with the network, TYMNET will display a request for your terminal identifier. This message will appear garbled at your PC screen. Wait for a few seconds and type "a" for identifier.

2.TYMNET will display the number of the remote access node to which you are connected, followed by a port number and will request that you log on.

-NNN-PPP

Please log on:

3.Type OCSE4 and carriage return (CR)

4.TYMNET will prompt for a password. Type password. (**THIS PASSWORD NEVER CHANGES AND IS PROVIDED BY OCSE).

5.TYMNET will display the following information:

Select Terminal Type:

0 DEC VT100

6.TYMNET will display an acceptable message, such as "Welcome to the OCSE/NCC Network" to indicate that you are connected to the host computer.

7.Type OCSETSO and carriage return.

8.Host computer display

ENTER USER ID - (TYPE USER ID AND CARRIAGE RETURN)

9.PASSWORD: (TYPE IN YOUR PASSWORD AND CARRIAGE RETURN) (**THIS PASSWORD IS PROVIDED BY OCSE, AND CHANGES EVERY 30 DAYS - CHANGED BY THE STATE USER)

10.Host computer will display the following screens:

(SEE NEXT PAGE)

EXHIBIT F PAGE 2

PROJECT 1099 MESSAGES AND INFORMATION

QUARTERLAST DAY FOR DATA ENTRY

1NOVEMBER 11

2FEBRUARY 18 (PARTIAL IRS UPDATE)

3MAY 13

4AUGUST 19 (TOTAL IRS UPDATE)

********************IMPORTANT********************

BEFORE IRS LOCATE/ASSET INFORMATION IS RETURNED TO YOU, OCSE MUST HAVE ON FILE A CURRENT CERTIFICATION LETTER <SEE EXHIBIT A>. A CERTIFICATION LETTER MUST BE FILED FOR EVERY QUARTER YOU SUBMIT CASES.

*************************************************

ANY QUESTIONS/COMMENTS MAY BE DIRECTED TO SPECIAL COLLECTIONS UNIT

(202) 401-9389

HIT <ENTER> TO RETURN TO 1099 MAIN MENU

**************************************************

06/01/91YOUR STATE

PROJECT 1099

ON - LINE DATA ENTRY

1 -- ENTER REQUESTS FOR FISCAL YEAR 91 QUARTER 4

2 -- DISPLAY 1099 MESSAGES

3 -- END SESSION

PLEASE ENTER DESIRED OPTION

PAGE 3 EXHIBIT F

DATA ENTRY SCREEN

ENTER SSN (FORMAT 123456789), "?" FOR HELP OR "END" FOR 1099 MENU

123456789

ENTER NAME (FORMAT DOE, JOHN E), "?" FOR HELP OR "END" FOR 1099 MENU

THOMPSON, JOHN G

ENTER LOCAL CODE (FORMAT 123), "?" FOR HELP OR "END" FOR 1099 MENU

123

ENTER CASE NUMBER, "?" FOR HELP OR "END" FOR 1099 MENU

9878689

ENTER CASE TYPE (A=AFDC, N=NAFDC), "?" FOR HELP OR END FOR 1099 MENU

N

ENTER COURT ORDER INDICATOR (Y=YES, N=NO), "?" FOR HELP OR "END" FOR 1099 MENU

Y

EXHIBIT F

PAGE 4

PARAMETERS

NAME OF SET: J - NCC TYMNET - 1200PRESS ALT-F2 FOR HELP

TRANSMISSION PARAMETERS

DUPLEXFULL

CONNECTION TYPEBELL 1200

CHARACTER PROCESSINGFORMATTED

SHOW CONTROL CODESNO

PAGE PAUSENO

SHOW STATUS LINESNO

CONFIDENTIALNO

INCLUDE LINE FEEDSNO

CHARACTER DELAY0 (0.001 SEC.)

LINE DELAY0 (0.01 SEC.)

CHARACTER FORMAT7 DATA + EVEN + 1 STOP

EMULATORVT102 / VT100

TELEPHONE PARAMETERS

ANSWER ON RING1

REMOTE ACCESSNONE PASSWORD:

PHONE NUMBERT9,691-8200

KEYBOARD DEFINITIONS

ESCAPE KEY158 (ALT-F1)

HELP KEY159 (ALT-F2)

PRINTER KEY160 (ALT-F3)

CAPTURE KEY161 (ALT-F4)

MACRO PREFIX KEY162 (ALT-F5)

BREAK KEY163 (ALT-F6)

BREAK LENGTH 35 (0.01 SEC.)

PROTECT KEY164 (ALT-F7)

PROTOCOL PARAMETERS

RECEIVE TIME-OUT60 (SEC.)

SEND TIME-OUT10 (SEC.)

ERROR-FREE PROTOCOLHAYES

STOP/START- STOP CHAR19 (DC3)

START CHAR17 (DC1)

SEND LINES- EOL CHAR10 (LF )

PROMPT CHAR32 (" ")

EXHIBIT F

PAGE 5

PARAMETERS

NAME OF SET: Q - NCC TYMNET - 2400PRESS ALT-F2 FOR HELP

TRANSMISSION PARAMETERS

DUPLEXFULL

CONNECTION TYPECCITT 2400

CHARACTER PROCESSINGFORMATTED

SHOW CONTROL CODESNO

PAGE PAUSENO

SHOW STATUS LINESNO

CONFIDENTIALNO

INCLUDE LINE FEEDSNO

CHARACTER DELAY0 (0.001 SEC.)

LINE DELAY0 (0.01 SEC.)

CHARACTER FORMAT8 DATA + NONE + 1 STOP

EMULATORVT102 / VT100

TELEPHONE PARAMETERS

ANSWER ON RING1

REMOTE ACCESSNONE PASSWORD:

PHONE NUMBERT9,352-3136

KEYBOARD DEFINITIONS

ESCAPE KEY158 (ALT-F1)

HELP KEY159 (ALT-F2)

PRINTER KEY160 (ALT-F3)

CAPTURE KEY161 (ALT-F4)

MACRO PREFIX KEY162 (ALT-F5)

BREAK KEY163 (ALT-F6)

BREAK LENGTH 35 (0.01 SEC.)

PROTECT KEY164 (ALT-F7)

PROTOCOL PARAMETERS

RECEIVE TIME-OUT60 (SEC.)

SEND TIME-OUT10 (SEC.)

ERROR-FREE PROTOCOLHAYES

STOP/START- STOP CHAR19 (DC3)

START CHAR17 (DC1)

SEND LINES- EOL CHAR10 (LF )

PROMPT CHAR32 (" ")

EXHIBIT G

CONTACT PERSON AND ADDRESS FOR PROJECT 1099

***MUST BE RETURNED TO OCSE***

TO:OCSE, SPECIAL COLLECTIONS UNIT

370 L'ENFANT PROMENADE, S.W.

WASHINGTON, D.C. 20447

FROM:INSERT IV-D AGENCY

SUBJECT:CONTACT PERSON/ADDRESS FOR PROJECT 1099

STATE AGENCY:

PERSON TO CONTACT FOR PROJECT 1099 QUESTIONS:

TELEPHONE NUMBER OF CONTACT PERSON:

ADDRESS FOR PROJECT 1099 RETURN INFORMATION:

____________________________________________

____________________________________________

____________________________________________

____________________________________________