These apply to all form types.
| Field Name | Size | Type | Description | Notes |
|---|---|---|---|---|
| Rcp TIN | 11 | TIN | Recipient TIN if known or blank if unknown | |
Rcp TIN Type | 1 | Character | EIN=1, SSN=2, Unknown type=0 or blank | |
Rcp Account | 25 | Character | Recipient account number | |
| Alt Rcp Account | 60 | Character | Alternate recipient account | CS Only |
| 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 | |
| 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=US, C=Canada, O=Other | |
| See Recipient Common Fields | Recipient fields common to all form types. | |||
| See Form Specific Fields | Fields specific to a particular form type. | |||
| See Form Common Fields | Form fields common to all form types. |