Form 1099-NEC Electronic File: Updates to File Formats

Updates to file formats for Form 1099-NEC are listed in the following tables.

 

A Record

Old

Location	Contents of Field
28-43	Amount Charges
44-51	Blank

New

Location	Contents of Field
28-45	Amount Charges
46-51	Blank

 

Standard B Record

Old

Location	Contents of Field
247	Foreign Country Indicator
248-287	First Payee Name Line

New

Location	Contents of Field
247-258	Payment Amount H
259-270	Payment Amount J
271-286	Blank
287	Foreign Country Indicator
288-327	First Payee Name Line

 

B Record for 1099-NEC

Old

Location	Contents of Field
547	Blank
548	FATCA Filing Requirement Indicator
549-750	Blank

New

Location	Contents of Field
547	Direct Sales Indicator
548-722	Blank
723-734	State Income Tax Withheld
735-746	Local Income Tax Withheld
747-748	Blank
749-750	Blank or carriage return/line feed (CR/LF) characters

 

C Record

Old

Location	Contents of Field
304-499	Blank

New

Location	Contents of Field
304-321	Control Total H
322-339	Control Total J
340-499	Blank

 

For details on the specifications for filing the tax forms, see https://www.irs.gov/pub/irs-pdf/p1220.pdf. 

Vantagepoint has been updated to reflect these changes in the forms.

Arkansas 2022 Tax Updates

The Arkansas withholding formula, effective January 1, 2022, has been released and includes the following updates:

• The highest tax rate decreases from 5.9% to 5.5%.

• The number of tax brackets used has increased.

• The supplemental withholding rate decreases from 5.9% to 5.5%.

The value of a state allowance remains at $29. The value of a standard deduction remains at $2,200.

For more information, see the following links:

• Withholding Tax - Formula Method

• Withholding Tax - Employer's Instructions

Louisiana 2022 Tax Updates

Louisiana's withholding methods have been updated effective January 1, 2022, by an emergency rule. Income tax rates have decreased to comply with a state constitutional amendment and legislation, which set the maximum permissible income tax rate for individuals at 4.75%.

H.B. 278, filed early 2021, decreased income tax rates starting January 1, 2022, to comply with the amendment. The bill also allows possible further income tax rate reductions effective January 1 of each year starting in 2025 and continuing through 2035, if specified state revenue goals are met.

In the withholding formulas, the tax rates used decreased compared to the previous formulas, and now range from 0.75% to 1.85%. The value of a state allowance remains at 44,500. The dependency credit remains at $1,000.

Maryland 2022 Tax Updates

Updates include the following:

• Tax rates for Washington county decrease from 3.20% to 3.00%.

• Tax rates for Saint Mary's county decrease from 3.17% to 3.10%.

For more information, see: https://www.marylandtaxes.gov/forms/Tax_Publications/Tax_Facts/Withholding_Tax_Facts/Withholding_Tax_Facts_2022.pdf.

Minnesota 2022 Tax Updates

Here are the updates for Minnesota:

• The value of a state allowance increases from $4,350 to $4,450.

• The formula's tax brackets have been adjusted, while tax rates continue to range from 5.35% to 9.85%.

• A new withholding certificate for pension and annuity payments has been released. H.F. 9 requires withholding from pensions and annuity payments made to Minnesota residents starting with payments made in 2022, unless the recipient opts out. Previously, the state did not require withholding from pensions and annuities unless the recipient requested it. The new Form W-4MNP (Minnesota Withholding Certificate for Pension or Annuity Payments) is used for withholding from pensions and annuities and also allows recipients to opt out of withholding.

• A 2022 version of Form W-4MN (Minnesota Withholding Allowance/Exemption Certificate) has been released.

For more information, see: 2022 Minnesota Withholding Tax Instructions and Tables.

Mississippi 2022 Tax Updates

In Mississippi’s 2022 withholding formula, the number of tax brackets decreased from four to three, with rates of zero, 4%, and 5%. The standard deductions used in the formula, on the other hand, were unchanged from 2021 and remain at $2,300, $3,400, or $4,600, depending on the filing status.

For more information, see: https://www.dor.ms.gov/sites/default/files/Business/Computer%20Payroll%20Flowchart%2010-14-21.pdf. 

Ohio SUTA Electronic Filing Updates: Revised ICESA File Format

The ICESA file format has been updated for the new tax system SOURCE (State of Ohio Unemployment Resource for Claimants and Employers).

You can find the new ICESA file format (JFS 20233) for the SOURCE tax system through this link: www.odjfs.state.oh.us/forms/num/JFS20233.

If you need a copy of the existing ICESA file format (JFS 07150) for the ERIC (Employer Resource Information Center) tax system, use this link: www.odjfs.state.oh.us/forms/num/JFS 07150/. 

The following table lists the changes in the ICESA file format:

 

Old ICESA File Format	New ICESA File Format
A, 139-140, Transmitter State	A, 139-140, Business State FIPS code The two character FIPS code for the business submitting the file. 39 for Ohio	Updated
A, 144-153, Employer SEAN	A, 141-153, Blanks	Removed
A, 164-193, Transmitter Contact Person	A, 164-193, Submitter Contact Full Name Format the names as: First name<space>last name	Updated
A, 208-265, Filler	A, 208-247, Contact Email Address	Added
A, 266-275, Third-Party Administrator ID	A, 248-275, Blanks	Removed
E, 15, Out-of-State Wages	E, 15-23, Blanks	Removed
E, 141-153, Filler	E, 149-153, Employer ZIP Code	Updated
E, 154-158, Zip Code	E, 154-158, ZIP Code Extension Four (4) digit extension of ZIP Code, being sure to include the hyphen in position one-hundred and fifty-four (154) Fill with spaces if there is no extension.	Added
E, 159-170, Filler	E, 167-170, Taxing Entity Code Contains ‘UTAX’	Added
E, 173-177, Filler	E, 173-187, Employer ID Ohio unemployment insurance Employer ID	Updated
E, 178-187, State Employer Account Number
S, 44-63, Filler	S, 44-45, State FIPS Code	Added
S, 130-131, Number of Weeks Worked	S, 78-132, Blanks	Updated
S, 132-161, Filler	S, 133-134, Number of Weeks Worked	Updated
	S, 135-141, SOC Code	Added
	S, 147-161, Employer ID
S, 162-176, Optional. Enter plant code if authorized to use by ODJFS	S, 162-164, Location/Unit	Updated
	S, 165-209, Blanks
S, 177-275, Filler	S, 210, Owner/Officer Relationship	Added
	S, 212, Employed on payroll for 12th of month, Month 1
	S, 213, Employed on payroll for 12th of month, Month 2
	S, 214, Employed on payroll for 12th of month, Month 3
	S, 215-220, Reporting Quarter and Year
	S, 221-226, Month and year the employee was first employed
	S, 227-232, Month and year the employee became separated from employment
	S, 233-247, Adjustment Reason
T, 41-54, Filler	T, 41-54, Ohio Quarterly Unemployment Insurance Excess Wages for Employer	Added
T, 69-185, Filler	T, 82-87, Reporting Quarter and Year	Added
T, 186-198, Payment	T, 88-226, Blank	Removed
F, 2-139, Filler	F, 2-11, Total Number of Employees in File	Added
	F, 41-55, Ohio quarterly Unemployment Insurance Total Wages in File
F, 140-148, Routing Number	F, 56-275, Blank	Removed
F, 153-169, Bank Account Number
F, 170-181, Total Amount Paid
F, 182, Account Type
F, 183-275, Name on Bank Account

 

Vantagepoint has been updated to reflect these changes.

Oregon 2022 Tax Updates

Updates for Oregon include the following:

• The value of a state allowance increases from $213 to $219.

• The state standard deductions increase from $4,700 to $4,840 for married employees and for single employees who claim at least three allowances, and from $2,350 to $2,420 for single employees with fewer than three allowances.

• The maximum amount of federal withholding that can be subtracted from wages increases from $7,050 to $7,250.

For more information, see Oregon Withholding Tax Formulas, 150-206-436.

Tutorial Videos Available from Help

A new Connect for Gmail tutorial has been added to the Vantagepoint online help. This tutorial consists of several short videos that demonstrate the key features of Vantagepoint Connect for Gmail, including:

• Launch the Contextual Pane

• Contextual Pane Options

• Contextual Pane Search Feature

• Display Records

• Create an Activity from an Email

• Create a Contact from an Email

• Create a New Contact

• Create a Firm

• Sync the Calendar

• Sync Contacts

You can access the videos directly by clicking: http://help.deltek.com/product/Vantagepoint/4.5/USS/VantagepointConnectGmail

You can also access the videos from the online help:

• In the Videos for All Users topic and in various Connect for Gmail help topics

• From the Learning Aids menu, when you click ? on the Utilities » Integrations » Connect Administration form

Defect 1596335: When you used the Electronic Filing 1099-MISC or Electronic Filing 1099-NEC other action on the Form 1099 Processing form, the Wisconsin state ID was missing from the file.