1098-E File Format

"T" Header

T = Transmitter’s info

Field

Pos

Length

Value

Rec id

1

1

"T"

Rpt year

2-5

4

The year for which interest is being reported, i.e. "2005"

Filler

6

1

EIN

7-15

9

Transmitter’s Employer ID #. This is school specific. It is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

TCC

16-20

5

Transmitter’s control code. It is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Filler

21-22

2

Filler

23-27

5

File type

28

1

"T" for test submission file, blank for ‘real’ report file.

Filler

29

1

Name

31-69

40

Transmitter’s name. It is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Filler

70-109

40

Name

110-149

40

Transmitter’s name (duplicate). It is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Filler

150-189

40

Address

190-229

40

Transmitter’s address. It is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

City

230-269

40

This is part of the Transmitter’s address, entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

State

270-271

2

This is part of the Transmitter’s address, entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Zip

272-280

9

This is part of the Transmitter’s address, entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters. Zip is 5 +4, no dash Leave +4 blank if it doesn’t exist.

Filler

281-295

15

Payee rec count

296-303

8

# Payee recs ("B" records) in file.

Contact name

304-343

40

Transmitter contact. It is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Contact phone

344-358

15

Transmitter contact phone. It is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Filler

359-360

2

Replacement file

361-375

15

If this is to replace a previous transmission file, use the orig file name here.

Filler

376-748

373

Filler

End of line

Carriage return/EOL marker

"A" Header

A = Lender info

Field

Pos

Length

Value

Rec id

1

1

"A"

Rpt year

2-5

4

The year for which interest is being reported,

i.e. "2005"

Filler

6-11

6

EIN

12-20

9

Lender’s Employer ID #. This is school specific. It is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Payor name control

21-24

4

Not used. Always blank.

Filler

25-26

2

?

27

1

Always a value of "2"

Amount code

28-39

12

Always a value of "1 "

Filler

40-47

8

Original file?

48

1

"1" if this is an original report file. Blank if not.

Replacement file?

49

1

"1" if this is a replacement report file. Blank if not.

Correction #

50

1

Always blank

Filler

51

1

Foreign entity

52

1

Always blank

Lender name

53-92

40

This is entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Lender name

93-132

40

Duplicate

xfer agent indicator

133

1

Always "0"

Lender Address

134-173

40

This is Lender address entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Lender City

174-213

40

This is part of the Lender’s address entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Lender State

214-215

2

This is part of the Lender’s address entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Lender Zip

216-224

9

This is part of the Lender’s address entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters. No dashes, leave +4 portion blank if it doesn’t exist.

Lender contact phone

225-239

15

This is the Lender’s phone number, entered into CLM under Office Management/System Configuration Parameters/IRS 1098-E Parameters.

Filler

240-748

509

End of line

Carriage return/EOL marker

"B" Detail

B = Borrower interest detail

Field

Pos

Length

Value

Rec id

1

1

"B"

Rpt year

2-5

4

The year for which interest is being reported,

i.e. "2005"

Corrected return indicator

6

1

Always blank.

Borrower last name

7-10

4

First 4 chars of last name. Remove any "," or "-"

TIN type

11

1

Always "2" – 2 indicating we are reporting SS#’s

SS#

12-20

9

No dashes

Filler

21-40

20

Filler

41-44

4

Filler

45-54

10

Interest reported

55-66

12

Right justified, zero padded, no decimals. Example: $500.50 would be reported as "000000050050"

Zero filler

67-198

132

Enter all zeros.

Filler

199-246

48

Foreign addr flag

247

1

"1" if address is non-USA.

Borrower name

248-287

40

First and last name, space separated. I.E. "John Smith"

Filler

288-327

40

Filler

328-367

40

Borrower addr

368-407

40

Address (lines one and two if applicable). This is from the borrower’s address record.

Filler

408-447

40

Borrower city

448-487

40

 From the borrower’s address record.

Borrower state

488-489

2

 From the borrower’s address record.

Borrower zip

490-498

9

From the borrower’s address record. No dashes, zip +4. Leave +4 blank if not available.

Filler

499-543

45

Filler

544-748

205

End of line

Carriage return/EOL marker

"C" Trailer

C = Trailer

Field

Pos

Length

Value

Rec id

1

1

"C"

Payee rec count

2-9

8

# Payee recs ("B" records) in file.

Filler

10-15

6

Total int reported

16-33

18

Total amt of interest reported in "B" payee recs. Right justified, zero padded, no decimals. I.E. $500.50 would be reported as "000000050050"

Zero filler

34-748

715

Zero filled

End of line

Carriage return/EOL marker

"F" Trailer

F = Trailer

Field

Pos

Length

Value

Rec id

1

1

"F"

# of "A" records

2-9

8

# "A" records in file. Should always be 1. Right justified, zero padded, no decimals. I.E. $500.50 would be reported as "000000050050"

Zero filler

10-30

21

Zero filled

Filler

31-748

718