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Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
Rcp TIN	11	TIN	Recipient TIN if known or blank if unknown
Rcp TIN Type	1	Character	EIN=1 / B, SSN=2 / P, Unknown type=0 or blank
Rcp Account	20	Character	Recipient account number
First Name	40	Character	Recipient first name
Last Name/Company	40	Character	Recipient last or company name
Name Line 2	40	Character	Recipient name line 2
Rcp Suffix	4	Character	Recipient suffix	Available only for forms: W-2, 1095-B, & 1095-C
Name Line 3	40	Character	Recipient name line 3	CS Only
Name Line 4	40	Character	Recipient name line 4	CS Only
Address Type	1	Character	Recipient - Blank or "U"=US, C=Canada, O=Other
Address Deliv/Street	40	Character	Recipient address line 1
Address Apt/Suite	40	Character	Recipient address line 2
City	40	Character	Recipient city
State	2	Character	Recipient US state or Canadian province
Zip	10	Character	Recipient US zip or Canadian postal code
Comb City/State/Zip	40	Character	Recipient city, state and zip as one field	Can not be used with standalone City, State, and Zip.
Country	25	Character	Recipient country, enter when address type = O (Other)
See Form Specific Fields			Fields specific to a particular form type.
See Form Common Fields			Form fields common to all form types.

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