A 1099 Express source record for Form 1099-NEC 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 "G", Identifies the type of form. G=1099-NEC 
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Reserved for Barcode 
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 Nonemployee compensation.
Field 16: Box 2 Direct Sales checkbox. Empty is unchecked, populated is checked. Position 547 of IRS B record.
Field 17: Box 3 Reserved.
Field 18: Amt04-Box 4 Federal Income tax withheld.
Field 19: Reserved.
Field 20: Reserved.
Field 21: NoAmt-Box 5 State income tax withheld. Pos 723-734 (Size 12 Money).
Field 22: NoAmt-Box 6 State/Payer No. pos 663-692 (Size 30).
Field 23: NoAmt-Box 7 State income. Not saved in IRS file. (Size 12 Money).
Field 24: NoAmt-2nd Tin Notice. If checked the IRS will not send further notices. See 1099-NEC Instructions for rules.
Field 25: Removed 2021: FATCA Filing requirement.
Field 26: NoAmt-NoBox. Excel Header is Addr2a, for Excel import only, see Notes below.

Notes:
Field 26 is for a Suite, Apt No., or anything except the main Postal Address. Prints above Address line Field 10. Field 10 Must be Populated. However, field 26 may be empty, or populated. Field 26 is not part of the IRS File. Instead, it is used only for delivery address on mailing labels on the recipient copies.

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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