A 1099 Express source record for Form 1099-A looks like this:
B|4|SSN|Cor|Frgn||CS|Name1|Name2|Addr|City|STZip|Acct|Box5|Box1|Box6|Amt1|Amt2|Amt3|Amt4
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "4" indicating 1099-A.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Not used, always empty.
Field 7: Combined State Field, Not used, always empty.
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: BOX 5. Personal Liability Indicator. 1=Yes, Empty=No.
Field 16: BOX 1. Date of lender's acquisition. Format is MM-DD-YYYY, or MM/DD/YYYY or MMDDYYYY See
Excel date tips.
Field 17: BOX 6. Description of Property, Max 39 characters.
Field 18: Amount Code 1, not used, must be empty.
Field 19: BOX 2. Amount Code 2, Balance of principal outstanding.
Field 20: BOX 3. Amount Code 3, not used, must be empty.
Field 21: BOX 4. Amount Code 4, Fair market value of property.
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence.