FORM 1099-K File Schema

Sample File = Schema\2021\TEXT\T99K.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"



"Zip code"

"USPS Delivery Point"

"Foreign address indicator" ¹

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

"TIN Type"

"Taxpayer ID"

"Name control"

"Account number"

"CFSP Reporting State"

"2nd TIN Notice indicator" ¹

"Payment settlement entity (PSE) name" ²

"Payment settlement entity (PSE) phone (XXX-XXX-XXXX)" ²

"Payment card transactions indicator" ¹

"Third party network transactions indicator" ¹

Merchant category code

Number of payment transactions

Gross amount of payments

Card not present transactions

January payments

February payments

March payments

April payments

May payments

June payments

July payments

August payments

September payments

October payments

November payments

December payments

Federal income tax withheld

"State #1"

State #1 tax withheld

"State #2"

State #2 tax withheld

"Do not print indicator" ¹

"E-Mail address"

"Client ID"



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

² If the filer is a payment settlement entity (PSE), enter a null string ""