1099-C File Schema

Sample File = Schema\2020\TEXT\T99C.txt

String fields are displayed within quotations

CRLF=Carriage Return Line Feed (Hex 0D0A)

"Name line 1"

"Name line 2"

"Street address line 1"

"Street address line 2"

"City"

"State"

"Zip code"

"USPS Delivery Point"

"Foreign address indicator" ¹

"Foreign city, province, postal code, etc."

"TIN Type"

"Taxpayer ID"

"Name control"

"Account number"

"Date of identifiable event" ²

Amount of debt discharged

Interest

"Description of debt line 1"

"Description of debt line 2"

"Description of debt line 3"

"Personally liable indicator" ¹

"Identifiable event code"

FMV of property

"Do not print indicator" ¹

"E-Mail address"

"Client ID"

CRLF

¹ "X" if applicable, otherwise, enter a null string ""

² Use format MMDDYYYY or MMDDYY (21st century is assumed).