Accounts Payable - 1099 MISC Processing
TESTINGIntroduction
UConn is required to file a 1099-MISC form for each vendor who was paid for a 1099 reportable voucher. Timely and accurate reporting of all tax information is a statutory requirement. The FRS 1099-MISC Tax Reporting process meets thses requirements by providing an extract to produce 1099 vendor forms, an extract to electronically file with the IRS,and an extract to provide corrected forms to the IRS and vendors. The IRS requires magnetic media or electroinc filing when 250 or more forms are reported. If corrections are submitted, they must be in the correct 1099 format for the filing year.
FRS uses two extract tables for the storage of 1099 reportable data:
- VEFILE - 1099 Vendor Extract Table
- VFFILE - 1099 Voucher Extract Table
The FRS Accounts Payable Reference Manual should be consulted for detailed information concerning the 1099-MISC process and the FRS programs involved. Details about the FRS batch jobs listed below can be obtained from UITS Application Programming Services documentation:
Accounts Payable-Related Jobs
FRS 1099-MISC Processing
FRS Production Jobs
1099-MISC processing is accomplished by executing the following FRS production batch jobs:
- J9619M01 - VBY100UC - Initialize and create Extract files
- J9619M05 - VBY100UC - Add vendors/voucher to VEFILE & VFFILE
- J9619M06 - VBY100UC - Create reports
- J9619M15 - VBY105 - Report or Merge Duplicate Tax IDs
- J9619M20 - VBY110yy - Create 1099-MISC file & tape or report only
- J9619S25 - IEBGENER - Print 1099-MISC forms
- J9619S35 - IEBGENER - Create tape for IRS
Procedures
1099-MISC procedures follow:
- The first step in the FRS 1099-MISC Processing is to extract the vendor and voucher data that will be stored in the 1099 extract extract tables using the VBY100UC program.
- J9619M01 (VBY100UC) is the first job run at the beginning of an annual 1099-MISC processing cycle. It initializes the VEFILE and VFFILE tables for the new reporting year. The FRS System Administrator updates the appropriate control cards and places the job on the FRS nightly batch schedule. Under normal circumstances, THIS JOB IS ONLY RUN ONCE PER YEAR. It is usually run at the end of April after data for the previous calendar year has been reported and archived.
- J9619M05 (VBY100UC) is run monthly after J9619M01 is run. It adds or updates data in the extract tables or creates reports. The control cards are updated by the FRS System Adminstrator and the job is placed on the FRS nightly batch schedule. This job is normally run once per month, from May through December, as part of the FRS month-end schedule.
- J9619M06 (VBY100UC) is run several times in January after January's J9619M05 run. It is used to create preliminary 1099 reports.
- J9619M15 (VBY105) is run to identify duplicate Tax Identification Numbers (TIN). The control card should be contain the parameter: OPTION=R. This job will allow Accounts Payable to review the report and decide which vendors, if any, need to be merged.
- J9619M15 (VBY105) is run to merge data resulting from two or more vendors using the same Tax Identification Number (TIN). The control card should be contain the parameter: OPTION=A.
- J9619M20 (VBY110yy - where yy is the filing year) creates a control report and it creates the extract for the 1099-MISC forms and the IRS filing.
- Initial runs produce preliminary reports and do not update DB2 tables. The parameter should contain: EDITONLY=YES.
- The final run produces the extract that is used to print the 1099-MISC forms. This is normally run during the third week in January. The parameter should contain: EDITONLY=NO.
- J9619S25 (IEBGENER) is run to print the 1099-MISC returns. The output goes to Control-D. The rpint file is released from Control-D when Operations is ready to place the IRS bank forms on the printer. The forms are sent to Accounts Payable for validation and mailing. This job can be run during the day.
- J9619M06 (VBY100UC) is run again in March to create preliminary 1099 reports before the IRS filing extract is run.
- J9619M15 (VBY105) is run to identify duplicate Tax Identification Numbers (TIN). The control card should be contain the parameter: OPTION=R. This job will allow Accounts Payable to review the report and decide which vendors, if any, need to be merged.
- J9619M15 (VBY105) is run to merge data resulting from two or more vendors using the same Tax Identification Number (TIN). The control card should be contain the parameter: OPTION=A.
- J9619M20 (VBY110yy - where yy is the filing year) is run in mid-March to create the extract for the IRS filing. The parameter should contain: EDITONLY=NO. Note: 1099-MISC returns are not printed again (J9619S25).
- J9619S35 (IEBGENER) copies the extract from J9619M20 and sends it to the reader of ACTADM23. This job can be run during the day. The file is downloaded from the reader and sent to the IRS via Hyperterminal.
The 1099 Archiving Process
After 1099 IRS filing
has been completed, the 1099 DB2 tables and the sequential Vendor Voucher
History files are archived. The archive jobs are usually run in April.
They MUST BE RUN BEFORE THE EXECUTION OF J9619M01, which initailiazes
the 1099 tables for the current year.
Note: Before any
of the archive jobs are run, the control member C9685S1A must be updated
to CY=xx (where xx is current calendar year). When the archive jobs are
scheduled, they are edited by CMS execs of the same name to change the
tape dataset names in the JCL to match crate the correct datasetr name.
C9685A1A is used by all execs as the source for the change. In April 2003,
the contents of the control member were CY=03.
The archive jobs should be scheduled after J9651M01 and before J9509BU2 and J9509BU1 in the FRS batch schedule and they should run single-threaded:
- J9685BU2 - full image copy of the AP tablespaces (all V* tables)
- J9685M02 - create the 1099 history file from the sequential Vendor/Voucher History file
- J9685BU3 - create the offsite archive of the Vendor/Voucher History file
- J9685B13 - create the onsite archive of the Vendor/Voucher History file
Accounts Payable (AP) Tablespace Archives (DB2)
- J9685BU2 creates an offsite tape and an onsite tape for EACH Accounts Payable tablespace (all V* tables). Sample tape names for one of the tablespaces follow (where xx is the current year).
- UAPFRSP.ARCHIVE.CYxx.VBATTS.T9685A01
- UAPFRSP.ARCHBKP.CYxx.VBATTS.T9685A01
1099 Sequential File Archives
The Vendor/Voucher History archive jobs create tapes with the current calendar year in their name. The tapes should be defined to MVS prior to running the archives by submitting a file registration form to Data Administration in UITS. The tape names are listed below with their respective jobs (where xx is the current year).
- J9685M02 creates the 1099 history file from the sequential Vendor/Voucher History file for the calendar year. It must run before J9685BU3 and and J9685B13. It creates:
- UAPFRSP.CYxx.FVHILY.T9500M06
- J9685BU3 Vendor/Voucher History file offsite archive. This job must run after the old year Vendor/Voucher History Archive file is created by J9685M02. It creates:
- UAPFRSP.ARCHIVE.CYxx.T9500A52
- J9685B13 Vendor/Voucher History file backup (onsite). The run requirements are the same as those for J9685BU3. It creates:
- UAPFRSP.ARCHBKP.CYxx.T9500A53
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