When creating a 1099 Disk File for electronic filing with the IRS, what should I enter for the Payer Name Control and Transmitter Control Code?
Both the Payer Name Control and the Transmitter Control Code fields are assigned by the IRS. The Payer Name Control (a 4-digit code) can be obtained from the mailing label on the 1099 Package that is mailed to most payers on record each December. If you have not received a 1099 Package or you do not know your Payer Name Control, this field can be left blank. However, the Transmitter Control Code is required by the IRS and can be obtained by filing IRS Form 4419. This form is an application for permission to file IRS forms electronically.
