Publication 1220 Tax Year 2022 to be republished


Attention payroll industry, tax professionals, small business and self employed, tax exempt and government entities and financial institutions. The current version of Publication 1220, (rev. 9-2022) Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, contains incorrect information in the Issuer A record and Payee B record sections.

The IRS is making the necessary corrections and expect the revised Publication 1220 should be available on

Exhibit 2 of the revised publication will reflect these corrections:

  • Part C Sec. 2 Issuer “A” Record – Corrected Field Position 46-53 Field Title “Blank” to 46-51 and corrected Length to 6. The Field Position of all Field Titles that followed were reduced by 2.
  • Part C Sec. 3 Payee “B” Record, Record Layout Positions 545-746 for Form 1099-PATR – Corrected the Length and General Field Descriptions to be consistent with TY 2021.

For more information, visit

Like what you’re reading?

Subscribe to our FREE newsletter and we’ll deliver content like this directly to your inbox.