The 1099 Express format for the Extension of Time record looks like this:
B|a|SSN|Recipient|FOR| | |Name1|Name2|Addr|City|State|Zip|Account|W-2|1099|5498|1042-S|8027|5498-SA|5498-ESA
In the 1099 Express record, the YES and NO fields are 4, 5, and 15 through
21. These string fields are YES or SET when not empty, and NO or UNSET
when it is empty. For example, if Field4 contained the letters "ABC" then Field
4 is YES or Set. And there will be an "X" in position 188 of the IRS electronic
record, per Publication 1220.
Field 1: Capital "B", This is the Record Identifier.
Field 2: Lower Case "a", Identifies the form type as Extension of
Time.
Filed 3: Payer TAX ID: May contain dashes or may not contain dashes,
must have 9 numeric digits, can be blank if foreign is set.
Field 4: Recipient:
If empty, position 188 is blank indicating this extension is
for Copy A to the IRS, either on paper or by e-Filing.
If not empty position 188 will have an "X" indicating this
extension is requesting for additional time to mail the RECIPIENT copies.
Field 5:
Foreign field:
If empty, this is a USA payer, and position 187 is blank.
If not empty, this is a Foreign payer, and position 187 is an "X" when the IRS
Extension file is created.
Note: If Foreign is set, you may have and may have an empty TAX ID field in Field 3
but only
when the "Options/Allow Blanks SSNS" menu is checked.
Field 6: BAR: Not, used must be empty.
Field 7: Not used, must be empty.
Field 8: Payer Name 1 Field.
Field 9: Payer Name 2 Field, usually empty.
Field 10: Payer Address.
Field 11: Payer City.
Field 12: Payer State Code.
Field 13: Payer Zip Code.
Field 14: Account Information. Not used by Extensions of Time.
The following fields cause the Document Indicator to be set. If the field is not
empty or "set", then the document indicator is set to the Box number shown. For
example, if Field 16 contains a "1" an "X" or anything else, then the Document
Indicator position 186 is set to a "2". Similarly, if Field 20 is set (not
empty) then a "6" is put into position 186. If more than one field below is set,
then multiple records are written, one record for each Document Indicator.
Field 15: if set requesting an extension of time for form W-2, position 186 is
1.
Field 16: if set requesting an extension of time for forms 1099, 1097, 1098,
3921, 3922 or W-2G, position 186 is 2.
Field 17: if set requesting an extension of time for form 5498, position 186 is
3.
Field 18: if set requesting an extension of time for form 1042-S, position 186
is 4.
Field 19: if set requesting an extension of time for form 8027, position 186 is
5.
Field 20: if set requesting an extension of time for form 5498-SA, position 186
is 6.
Field 21: if set requesting an extension of time for form 5498-ESA, position 186 is 7.
Field 22: if set requesting an extension of time for form 1095-B, position 186 is 8.
Field 23: if set requesting an extension of time for form 1094-C, 1095-C, position 186 is 9.
All Fields are normal Ascii strings, without an Ascii Zero trailer. Each record is terminated by a
carriage return, line feed sequence