USAS Procedures for 1099 Reporting for Calendar Year 2023

Overview

Applicable to

State agencies and institutions of higher education

Summary

Agencies and institutions often pay individuals who are not their employees for services rendered, and sometimes pay interest to individuals. If your agency or institution has paid a non-corporate payee a total of $600 or more for services or interest during a calendar year, you must report the payment(s) to the Internal Revenue Service (IRS) on a Form 1099-Miscellaneous (MISC), Form 1099-Nonemployee Compensation (NEC), or Form 1099-Interest Income (INT) and send Form 1099 Copy B to the payee. Generally, payments to corporations are not reportable.

Exception: Legal and medical services are reportable to the IRS for corporations. USAS will force 1099 Indicator A (Attorney Fees) or 6 (Medical Services) when a payment is made to a payee with ownership type C (Corporation), O (Out of State Corporation) or T (Texas Corporation) AND the comptroller object code used to make the payment has a default 1099 indicator A or 6 on the USAS D10 Profile (comptroller object profile). See Instructions for Form 1099-MISC and 1099-NEC PDF regarding payments to corporations for legal and medical services.

For reportable interest payments see Instructions for Form 1099-INT PDF

Payments made with a credit card or payment card and certain other types of payments, including third-party network transactions, must be reported on Form 1099-K by the payment settlement entity (Citibank N.A.) under U.S. Code, Title 26, Section 6050W and are not subject to reporting on Form 1099-MISC; see exceptions on the instructions for Form 1099-MISC.

State of Texas agencies and institutions of higher education are not required to issue Form 1099-MISC for payments made with a credit card. It is Citibank N.A.’s responsibility to report credit card payments via Form 1099-K.

To assist agencies and institutions with filing 1099s, the Uniform Statewide Accounting System (USAS) captures 1099-related data and by request generates the following reports:

• DAFR7940
  • 1099 verification reports to help agencies analyze 1099 data prior to requesting the DAFR7950.
• DAFR7950 – agencies choose from one of the following filing formats:
  • 1099 data file – agencies must print hard copies to send to vendor.
  • Hard copy forms with the IRS Reportable Data File (IRSRDF).

Filing Deadlines:

Form	IRS Electronic Filing Deadline	Recipient Copy Deadline
1099-NEC	January 31	January 31
1099-MISC	March 31	January 31
1099-INT	March 31	January 31

Important for CY 2023 1099 Reporting:

• On January 23, 2023, the IRS opened the new Information Returns Intake System (IRIS) Taxpayer Portal. IRIS is a free online system that allows users to electronically file information returns and automatic extensions of time to file. Agencies using IRIS for the first time, must request a unique Transmitter Control Code (TCC) for that system. Any TCC obtained to use the FIRE system cannot be used for IRIS. Please keep in mind, the FIRE system will also be available for filing. Do not file copies of the forms in the FIRE system and in IRIS. This will result in duplicate filing. For more information, please visit the E-file Forms 1099 with IRIS webpage.
• On February 21, 2023, the Department of the Treasury and the IRS published final regulations reducing the threshold for filing returns and other documents electronically. These regulations require filers of 10 or more information returns in a calendar year beginning in 2024, tax year 2023, to file those information returns electronically. Corrected information returns MUST be filed electronically if the original return was required to be submitted electronically. For more information about the regulations and the reduced threshold to electronically file, refer to the IRS and Treasury’s final regulations on e-file and the Filing Information Returns Electronically (FIRE) webpages.
• DAFR7950s can be requested any business day beginning Jan. 2-30, 2023.
• USAS-generated 1099 forms are addressed to the payee’s mail code based on the last 1099-eligible payment made to that payee by the paying agency.

Note: Agencies can look up the mail code used to generate a 1099 form in the Texas Identification Number System (TINS). For instructions, see 1099 MC Lookup in the Payee Mail Code Information (PYADDR) section of TexPayment Resource.

Legend

Timeline for State Agencies and Institutions of Higher Education

Any Time During the Calendar Year

Request the 1099 Verification Report (DAFR7940) using the USAS Report Request Profile (91) screen. See How to Request the 1099 Verification Report (DAFR7940). The DAFR7940 may be requested daily at any time during the year. We suggest you request and review this report often to minimize the number of adjustments needed in January. A complete report should be run after December 31 to ensure all data for the calendar year is reviewed and included.

Review the DAFR7940 and make necessary adjustments to 1099 data in USAS. See Adjusting USAS Data. All USAS data adjustments must be made by Jan. 30, 2024.

First-Time Electronic Filings

IRS due date for TCC submission is Nov. 1 of the year before information return(s) are due to ensure you are ready for electronic transmission. IRS Information Return (IR) Application for Transmitter Control Code received after Nov. 1 may not be processed in time to meet your agency’s electronic filing needs.

1. Submit the IRS IR-TCC Application for Transmitter Control Code to the IRS by Nov. 1 or at least 45 days prior to the 1099 filing deadline.
2. When you receive the TCC, email expenditure.assistance@cpa.texas.gov to request an update to the D53 profile. Include your agency name, number and the TCC in the request.
3. Follow the instructions in the section of this FPP titled USAS Screen Reminders and subheading Titles Profile (D53) screen to verify the TCC is established in USAS.

Changes to an existing TCC can be made by accessing the IR-TCC application on the FIRE webpage. As changes occur, you must update and maintain the IR-TCC application.

Jan. 2–30, 2024 (USAS Processing Schedule)

You may enter a request on the USAS 91 screen for the DAFR7950. If you select hard copy 1099s to be printed, they will be available for pick up at the Comptroller’s office each business day from Jan. 3–31.

Jan. 8–30, 2024

USAS generates the IRSRDF Jan. 8–30. Agencies may run the DAFR7950 requesting the IRSRDF any business day in January. The file will be available through File Transfer Protocol (FTP) on Jan. 8 for all agencies that made the request on or before Jan. 5. For agencies that request the file Jan. 8–30, the file will be available the following business day.

To prevent duplicate reporting, do one of the following:

• Upload only ONE complete DAFR7950 report to the IRS using the Filing Information Returns Electronically (FIRE) system (even if multiple reports were requested).
  – or –
• Mail only ONE set of Copy A 1099 forms along with Form 1096 to the IRS. To order official IRS forms, which include a scannable Form 1096 and Copy A, for filing with the IRS, visit http://www.IRS.gov/orderforms.

Path to perform “FTP Get”

Agencies can retrieve 1099 files via file transfer protocol (FTP) using these paths.

Data File

Prod.usa.agyXXX.ten99rec.print

(XXX = 3-digit agency number)

 

IRSRDF

 Prod.usa.agyXXX.ten99mag.print

(XXX = 3-digit agency number)

Jan. 30, 2024

This is the last day you can adjust the 1099 reportable data that will be reflected on the IRSRDF.

This is also the last day the Comptroller’s office can receive and process Profile Change Requests updating the USAS Titles Profile (D53) screen to include TCCs. Any changes made after this date will not be reflected on the IRS reportable data file.

Jan. 31, 2024

This is the deadline for agencies to furnish 1099s to recipients. Forms must be postmarked on or before this date. This is also the deadline to either file electronically with the IRS (Form 1099-NEC only) or send hard copy forms to the IRS.

How to Request the 1099 Verification Report (DAFR7940)

Overview of the DAFR7940

The DAFR7940 report summarizes all 1099 data that will be reported on the DAFR7950 (forms and report). Information on the DAFR7940 is sorted by TIN number and lists the following: document number, comptroller object code and 1099 indicator. Agencies should review this report for accuracy before requesting the DAFR7950.

The report also lists 1099 related warning and fatal error messages generated at the time the original transaction was processed.

When to Request the Report

You may request the DAFR7940 anytime during the calendar year. The last DAFR7940 to run prior to production of the DAFR7950 and/or the last adjustment of data determines the final information your agency will report to the IRS.

Procedure

Follow this procedure to request the DAFR7940:

Note: Instructions for requesting this report can also be found on the USAS News/Help Table (90) screen by entering DAFR7940 in the KEYWORD field.

Step	Action
1	Go to the USAS 91 screen.
2	Enter standard coding for: ACTION – Use code for desired result. AGENCY – Agency number will pre-populate. REQUESTOR – Authorized User ID. REPORT ID – DAFR7940. REQUEST NO – Any two-digit value (01-99). PERIOD – Any value between 01–12 (representing calendar months). FY – The last two digits of the 1099 calendar year (for 2023, enter 23). FREQUENCY – Daily or MMDDYYYY. You are only allowed to have one active report request at a time. If you have multiple active requests, you will receive a DAFR7940 for the first available request only. The other requests will not process if that request is successfully processed. However, the next report requested will be generated the following workday. CONFIDENTIAL INFO – N.
3	In the SPEC SEL 1 (LO) field, enter M (Misc.), I (Interest), N (Nonemployee Compensation) or B (All) for type of 1099.
4	Enter a valid value in the first and/or second positions of the SPEC SEL 1 (HI) field. The first position validates the threshold values. The allowable values are: Y (threshold values shown on report equal $600 or more), or N (all dollar amounts are shown ± $600). Note: Using the N value allows the production of a report showing all reportable transactions to payees regardless of whether they meet the reportable threshold.

Note: If you would like to request all 1099 data, you may skip to step 7. If you would like to customize your report and only request certain data, continue to step 5.

Step	Action
5	The second character of SPEC SEL 1 (HI) allows you to request only certain ownership types. The following is a list of the allowed ownership code values for the SPEC SEL 1 (HI) field: Value Ownership Type E State Employee I Individual Recipient P Partnership S Sole Ownership N Other A Professional Association L Texas Limited Partnership F* Financial Institution R* Foreign Corporation Blank All * Note: Depending on the type of agency business, we recommend the agency carefully review transactions with TINS Ownership Types F and R to ensure proper reportability.
6	In the COMP OBJECT field, enter a single comptroller object or range of codes, or leave the field blank for all codes to appear on the report.
7	Press F6 to process.

Note: Each time a report is requested, verify that the STATUS CODE field is A (active). After the request runs through the batch cycle, the status indicator will reset to I (Inactive), which is not typical for reports.

Adjusting USAS Data

Why You May Need to Adjust USAS Data

Using IRS Publication 1220 as a guide, the 1099 INDICATOR field defaults based on the comptroller object used, but it is each agency’s responsibility to change this field when necessary. It is important to review the DAFR7940 verification report to ensure that your agency is reporting the correct payments.

To comply with the IRS 1099 reporting requirements, you may need to adjust the USAS 1099-related data. Adjustments may be necessary to correct discrepancies identified through the DAFR7940 report or during your daily operations. If you are unable to determine the 1099 reportability of a transaction, contact the IRS 1099 help line toll-free at (866) 455-7438.

When Adjustments Should Be Made

All adjustments must be made before requesting the 1099 information (DAFR 7950) in the chosen format.

Refer to the Timeline for State Agencies and Institutions of Higher Education for specific due dates.

Adjustments can be made any time prior to requesting the DAFR7950.

How to Adjust USAS Data

Your agency or institution may make 1099 adjustments online or in batch mode. To make corrections to USAS data, use transaction code (T-code) 480 – Adjust the 1099 reporting indicator.

Using T-Code 480 (Doc type “U”, Batch Type 3)

Use T-code 480 when:

• Reclassifying one 1099 box indicator to another.
  Note: Use the appropriate D10 box number for any changes made after 12-31-2023. D10 box numbers are in the Comptroller Object Profile (D10) section of this notice.
• A 1099 box indicator was not entered into the 1099 field in the original USAS transaction entry but an indicator was needed.
  – or –
• To cancel a 1099 indicator when a payment should not be reported.

Use T-code 480 with an effective date of 12-31-23 when making corrections after Jan. 1, 2024. You can find a description of this T-code on the USAS 90 screen by entering 1099 in the KEYWORD field.

The required coding block for T-code 480:

• Effective Date.
• Document number/sfx (Doc type “U”, Batch Type 3).
• Agency.
• T-code.
• Appropriation year (AY).
• Comptroller object.
• Reverse indicator (blank or R).
• 1099 indicator (no default).
  Note: must be entered using the updated indicators located in the Comptroller Object Profile (D10) section of this notice.
• Amount.
• Vendor number/mail code.

All other elements are optional and will not affect the TINS 1099 table.

To ensure the IRSRDF file includes all corrections, adjustments and cancellations must be made prior to running the DAFR7950 report that will print 1099 forms and/or generate the IRSRDF file.

How to Request the Data Set Report (DAFR7950)

Agencies may choose to complete their 1099 processing internally instead of using USAS data. These instructions are for agencies that choose to use USAS data. Agencies should run the DAFR7950 one time only, and only after the agency has reviewed and corrected all transactions on the DAFR7940.

Electronic Data Files or Hard Copies?

The DAFR7950 data set report generates 1099 data for agencies to send to the IRS. Your agency can choose to receive this data in one of two filing formats:

Data File

If you choose to receive the 1099 data file, you must still create and send a hard copy form to the payee. Also, this data file is not formatted for the IRS FIRE system. This option is often used by agencies that are combining their USAS data with payment data from local funds.

Hard Copy

If you choose to receive 1099 data in hard copy form, USAS will generate two copies of Copy B. Send one Copy B to the payee and retain the other for your files. If you have fewer than 250 forms and are not transmitting electronically, your agency must generate Copy A to send along with Form 1096 to the IRS. For more information, See Section E: “Filing Returns with the IRS” in General Instructions for Certain Information Returns PDF.

If you choose to receive the hard copy forms, you will also receive the IRS Reportable Data File (IRSRDF) for use when filing electronically with IRS. The IRSRDF is formatted for the FIRE system.

Request the DAFR7950

To request the DAFR7950, follow all the steps to request the DAFR7940 verification report on the USAS Report Request Profile (91) screen, except:

• Enter DAFR7950 in the REPORT ID field.
• Use the SPEC SEL 1 field* to choose the preferred filing format for your agency data.

*The next section provides the procedure for using the SPEC SEL 1 field on the USAS Report Request Profile (91) screen to choose the preferred filing format for your agency data.

TEXAS S091        UNIFORM STATEWIDE ACCOUNTING SYSTEM        XX/XX/XX 01:22 PM
LINK TO:                 REPORT REQUEST PROFILE                           PROD
ACTION: R (A=ADD,   C=CHANGE,   D=DELETE, N=NEXT,   R=RECALL)
     AGENCY:         REQUESTOR:           REPORT ID: DAFR7950   REQUEST NO:
  APPN YEAR:            PERIOD:                   FY:        FREQUENCY: XXXXXXXX
LEVEL -   ORG:   PROGRAM:   OBJECT:    FUND:   NACUBO FUND:      GL ACCT:  
        GRANT:   PROJECT:      
AGENCY GROUP:           CONFIDENTIAL INFO:    ( P,T,B,N )
SPEC SEL -     
      AGENCY:                                 ORG CODE:
PROGRAM CODE:                              NACUBO FUND:
APPROP FUND:                                      FUND:
COMP OBJECT:                                AGY OBJECT:
GL ACCT:                                   AGY GL ACCT:
GRANT:                                         PROJECT:
SPEC SEL 1:                                 SPEC SEL 2:
1ST RUN DATE:          LINES:                            STATUS CODE: A
EFF START DATE: XXXXXXXX   EFF END DATE:              LAST PROC DATE:
VERIFY FREQUENCY DATE
F1-HELP    F3-END    F4-INTERRUPT   F6-PROCESS

The table below provides the values to be entered in the SPEC SEL 1 field to request the DAFR7950 in either of the two filing format options:

File Format	Request Procedure
Option 1: Request a USAS-generated 1099 Data File only. Agencies paying out of state and local funds combine their USAS information with other payment information to comprehensively capture all 1099-reportable information. This file is different from the IRS Reportable Date File (see Option 2).	Enter F in the SPEC SEL 1 field. Enter one of the following valid values in the SPEC SEL 2 field: B for interest, miscellaneous data and nonemployee compensation. M for miscellaneous data only. N for nonemployee compensation. I for interest only. Enter A in the STATUS CODE field. Note: If you request a USAS-generated 1099 data file (SPEC SEL 1 = F): The 1099 forms are not generated by USAS. An IRS Reportable Data File (IRSRDF) is not created. It is your agency’s responsibility to: Review the USAS information to produce 1099 forms. Produce an IRSRDF based on payments the agency determines are reportable.
Option 2: Request 1099 Hard Copies (Form 1099-MISC, 1099-NEC and Form 1099-INT).	Enter R in the SPEC SEL 1 field. Entry in SPECIAL SELECT 2 is not allowed. Enter A in the STATUS CODE field. Note: The R for hard copy defaults to M after the batch cycle has processed. The M indicates that your agency will receive the IRSRDF by the IRS determined deadline. See Cancelling an IRS Reportable Data File IRSRDF below if you do not wish to receive the IRSRDF.

Filing With the IRS

Agencies with 10 or more forms must file electronically with the IRS through the FIRE system.

Agencies filing fewer than 10 forms may choose to either file electronically or file hard copies with the IRS. Agencies that choose to file hard copies must create Copy A and submit with a Form 1096.

Per IRS instructions, if you are submitting hard copy 1099 forms to the IRS, Copy A must be completed using the 12-point Courier font and printed using black ink only.

Cancelling an IRS Reportable Data File (IRSRDF)

If you do not want to receive a copy of the IRSRDF after receiving the hard copy forms from the Comptroller’s office, you must:

• Replace M with R in the SPEC SEL 1 field on the USAS 91 Report Request Profile screen.
• Replace A with I in the STATUS CODE field on the USAS 91 Report Request Profile screen (inactivating the request so it doesn’t run again).
• Press F6 to process inactivation and update your agency 91 Profile DAFR7950 Report Request.

This action notifies Comptroller’s office staff that your agency does not want an IRSRDF. The defaults will then appear as R in the SPEC SEL 1 field and I in the STATUS CODE field.

USAS Criteria for 1099 Information Reporting

Overview

Certain payments are reportable to the IRS on Form 1099-MISC. USAS generates the reports, forms and the IRS reportable data file.

You have the option of overriding USAS defaults to meet your agency’s requirements. In addition, you still have the option to internally capture 1099-related data. Agencies and institutions of higher education that capture their own data have the option of suppressing the error messages related to 1099 data. See warning messages WR1 and ER1 under USAS 1099 Overrides, Warnings and Fatal Errors. However, the default 1099 indicators will appear in the agencies’ transactions.

A transaction’s reportability is determined by the value of the 1099 indicator either entered by the agency and institution or inferred from the comptroller object. Three criteria in USAS are used to determine reportability:

• Transaction Code Decision Profile (28A).
• Texas Identification Number System (TINS) Ownership Code.
• Comptroller Object Profile (D10).

Note: If an employee died during calendar year 2023, agencies and institutions are responsible for reporting on Form 1099-MISC the accrued wages, vacation pay and other compensation paid to the estate or beneficiary of the deceased employee. Much of this payment information is not captured in USAS but can be found in your agency’s or institution’s payroll records.

Transaction Code Decision Profile (28A)

This profile determines if the transaction code being used requires a 1099 indicator on transaction entry. The valid values of the 28A are:

N	1099 indicator is not allowed to be present on the accounting transaction regardless of whether the data element is coded on input or inferred from a system table.
R	1099 indicator is required on the transaction but may either be coded on input or inferred based on one of the other data elements recorded on input.
I	1099 indicator is required on the transaction and must be coded on input; it cannot be inferred.
Blank	Comptroller object dependent (refer to the D10 Comptroller Object Profile screen).

TINS Ownership Code

Ownership codes subject to reportability are:

E	State Employee
I	Individual Recipient
P	Partnership
S	Sole Ownership
A	Professional Association
L	Texas Limited Partnership
F*	Financial Institution
R*	Foreign Corporation
N	Other (This code may require your agency or institution to do additional research to identify a specific ownership type.)

* Note: Depending on the type of agency business, we recommend the agency review transactions with TIN Ownership Types F and R to ensure proper reportability.

Comptroller Object Profile (D10) for 1099-MISC

The valid 1099 indicators with box limits for 1099-MISC are:

1	Rents (Box 1).
2	Royalties (Box 2).
3	Other income (Box 3). Note: If a payment to an attorney for legal services is $600 or more and you are not able to determine the exact dollar amount being paid to the claimant and the claimant’s attorney, the payment (gross proceeds) is considered reportable to the 1099-MISC Box 3.
4	Federal income tax withheld (Box 4).
5	Fishing boat proceeds (Box 5 – any amount).
6	Medical and health care payments (Box 6).
7	Payer made direct sales of $5,000 or more of consumer products to a buyer (recipient) for resale (Box 7).
8	Substitute payments in lieu of dividends or interest (Box 8).
9	Crop insurance proceeds (Box 9).
A	Attorney’s fees in connection with legal services (Box 10).
N	Not reportable.

Note: If a payment to an attorney for legal services is $600 or more and you can determine the exact dollar amount being paid to the attorney and the parties involved (claimants), the payment is considered reportable to the 1099-MISC Box 10. (These payments are coded with an A in USAS and reported to Box 10 on the 1099-MISC form.)

Comptroller Object Profile (D10) for 1099-NEC

The valid 1099-NEC indicator with box limits for 1099-NEC is:

B	Nonemployee Compensation (Box 1).

Comptroller Object Profile (D10) for 1099-INT

The valid 1099-INT indicator with box limits for 1099-INT is:

I	Interest Income (Box 1).

USAS 1099 Overrides, Warnings and Fatal Errors

Overriding the 1099 Indicator

USAS infers the 1099 indicator from the D10 profile if the T-code and the TINS ownership type are flagged as 1099 reportable. An agency or institution may override the inferred 1099 indicator by entering the 1099 indicator value directly on the transaction. You can enter a 1099 indicator on transactions for vendors that are not normally reported in order to make the specific transaction reportable. In addition, transactions normally reportable can be flagged as not reportable by entering an N in the transaction’s 1099 REPORTABLE INDICATOR field.

Agencies or institutions submitting transactions via input records may override the 1099 indicator by entering a 1 through 9, A, B or N in position 166 of the transaction detail record. Otherwise, a blank space should be entered. Any other value (including null characters) will cause an error.

Warnings

When a warning is received, the transaction will post if otherwise error-free. These warnings are to prompt the user to verify the entered 1099 indicator and, if a mistake was made, to change or omit the entered 1099 indicator.

The following warnings regarding the 1099 indicator can be received:

WK1	A 1099 indicator was entered on a transaction that contains an ownership code of a vendor who is normally not reportable (such as a corporation).
WK2	The 1099 indicator entered on a transaction is not the normal default value for the entered comptroller object.
WK3	A 1099 indicator was entered on a transaction that has a comptroller object that is not normally reportable.
WR1	The 1099 indicator must be entered when using this specific comptroller object and cannot be inferred. The default value will be a warning message. This error can be changed to a fatal error or be suppressed by overriding the error severity by requesting a change to the agency D02 profile (data-related errors, position 16).
WR3	Allowable values for the IRS indicator 1 through 9, A, B, I, or N.
WRB	The 1099 validation requires a lookup to the Texas payee table in TINS using the vendor number and the vendor suffix. This warning message is issued when the vendor number and suffix are not found in the Texas payee table.

Fatal Errors

When one of these messages is received, the transaction did not post. The following fatal errors regarding the 1099 indicator can be received:

ERA	A vendor number is required on the transaction for 1099 indicator validation.
ERB	The entered vendor number is not valid.
ERC	The 1099 indicator must be entered when using this T-code and cannot be inferred.
ER1	Same as WR1 on Page 15, except the D02 profile was requested and changed to fatal on the DATA RELATED ERRORS field (position 16).
ER2	This T-code is not 1099-reportable.
ER3	An entered 1099 indicator must be 1 through 9, A, B, I or N.

Note: When entering a 1099 indicator on the online transaction screen, the indicator remains in the field when the F6 key is pressed. If this 1099 indicator does not apply to the subsequent transaction, the 1099 indicator should be “blanked out” to allow the system to default the 1099 indicator based on the D10 profile.

USAS Screen Reminders

Agency Profile (D02) Screen

Use the D02 screen to verify your agency’s or institution’s address and the phone number of a contact who can answer or refer 1099 inquiries to someone in your agency/institution.

Titles Profile (D53) Screen

Use the D53 screen to verify your agency’s nine-digit TIN. This screen is also used to verify your agency’s five-character IRS transmitter control code (TCC).

Note: To check the TIN, enter 1099 in the TABLE ID field and agency or institution number in the KEY field. To check the TCC, enter IRSX in the TABLE ID field and agency or institution number in the KEY field.

Comptroller Object Profile (D10) Screen

Use the D10 screen to view the default 1099 indicator on comptroller object codes. Agencies may use comptroller object codes for payments that do not coincide with the default 1099 indicator. You can override this default to any other 1099 indicator or enter an “N” for not reportable. Each agency is responsible for determining whether a payment is reportable. If you have questions about whether something is reportable, consult with your agency’s internal legal counsel or contact the IRS directly. Your agency is responsible for the data it reports to the IRS.

If You Encounter Problems

If the information in the USAS screen reminders is incorrect or not showing and you need to have it entered, email usas.maintenance@cpa.texas.gov.

Changes to This Document

Date	Updates
10/27/2023	Updated dates for new year, edited for clarity and added information for reduced electronic filing threshold requirements
11/18/2022	Updated dates for new year, edited for clarity and added information for IR-TCC applications
10/25/2021	Updated dates for new year and added new information to Timeline for State Agencies and Institutions of Higher Education section
11/09/2020	Updated dates for new year and edited for clarity