A 1099 Express source record for Form 1099-Misc looks like this:

B|A|SSN|Cor|Frgn|Bar|CS|Name1|Name2|Addr|City|State|Zip|Account|Amt1|Amt2|...Amt12

Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "A", Identifies the type of form. A=MISC, 6=Interest, 1=Dividends, etc.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Barcode effective Ver 2003.54, Direct Sales Indicator moved to Box 9.
Field 7: Combined State Code, 1099s are sent to this state by the IRS.
Field 8: Payee Name 1 Field.
Field 9: Payee Name 2 Field, usually empty.
Field 10: Payee Address.
Field 11: Payee City.
Field 12: Payee State Code.
Field 13: Payee Zip Code.
Field 14: Account Information. Must be unique to distinguish corrections for duplicate recipients.
Field 15: Amt01-Box 1 Rents.
Field 16: Amt02-Box 2 Royalties.
Field 17: Amt03-Box 3 Other Income.
Field 18: Amt04-Box 4 Fed Inc Tax Withheld.
Field 19: Amt05-Box 5 Fishing boat proceeds.
Field 20: Amt06-Box 6 Medical and health care payments.
Field 21: Amt07-Box 7 Non-employee compensation.
Field 22: Amt08-Box 8 Substitute payments in lieu of dividends or interest.
Field 23: NoAmt Box 9- Not a Money Amount-Direct Sales Indicator. "1" if set else empty.
Field 24: Amt10-Box 10 Crop insurance proceeds.
Field 25: Amt11-Box 13 Excess golden parachute payments.
Field 26: Amt12-Box 14 Gross proceeds paid to an attorney for legal services.
Field 27: Amt09-Box 11 Foreign Tax Paid.
Field 28: NoAmt-Box 16 State income tax withheld. Pos 723-734 (Size 12 Money).
Field 29: NoAmt-Box 17 State/Payer No. pos 663-692 (Size 30).
Field 30: NoAmt-Box 18 State income. Not saved in IRS file. (Size 12 Money).
Field 31: Amt13-Box 15a Section 409A deferrals.
Field 32: Amt14-Box 15b Section 409A income.
Field 33: NoAmt-2nd Tin Notice. If checked the IRS will not send further notices. See 1099-Misc Instructions for rules.
Field 34: NoAmt-Box12 Foreign country or US possession. No Max, not in IRS1.txt file.
Field 35: FATCA Filing requirement. Empty=false, not-empty=True (x,1, etc).pos 548 in IRS B Rec.

All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence.

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