A 1099 Express source record for Form 1099-B Broker Barter Exchange for 2011 looks like this:

B|A|SSN|Cor|Frgn|Sales|CS|Name1|Name2|Addr|City|State|Zip|Account|Box2b|Box1a|Box1b|
Box7||||Box2|Box14|Box4||Box10|Box11|Box12|Box13|||x|Box1b|Box3|Box5|Box6|Box8

Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "B", Identifies the form as 1099-B.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Set to "1" if Box15 is checked, else empty.
Field 7: Combined State Code, not used by 1099-B.
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 2b, Gross indicator, 1 is gross, 2 is gross less commissions and options premiums. Pos 547
Field 16: Box 1a, Date of sale, type as normal date See Date tips. Pos 548-555 (8)
Field 17: BoxLowLeft, For broker transactions only. CUSIP No. of the item reported for Box2. Leave empty, (blank) if aggregate trans. Enter 13 zeros if number not available. Program will Rjust and left blank fill. Max 13. Pos 556-568 (13).
Field 18: Box 9, Descripiton, Ex: 100 shares of XYZ Corp, Ljust and right blank fill, Max 39. Pos 569-607 (39).
Field 19: Empty Not used. Last used in 2010 was Box 5, Number of shares exchanged. Not a Money amount, Rjust Zfill in IRS file, Max 8.
Field 20: Empty Not used. Last used in 2010, was Box 6, Class of stock exchanged,Max 10.
Field 21: Empty Not used, was Amt1, see Field 16-17 for Box 1.
Field 22: Amt2-Box2, Sales Price of stocks, bonds, etc. may be negative.
Field 23: Amt3-Box14, Bartering, must be positive.
Field 24: Amt4-Box4, Federal income tax withheld, must be positive.
Field 25: Empty Not used, was Amt5, used in the past when box5 was money.
Field 26: Amt6-Box10, Profit or (negative, loss) realized in this tax year.
Field 27: Amt7-Box11, Unrealized profit or (negative, loss) on open contracts 12/31/previous tax year.
Field 28: Amt8-Box12, Unrealized profit or (negative, loss) on open contracts 12/31/this tax year.
Field 29: Amt9-Box13, Aggregate profit or (negative, loss), regulated futures or foreign currency contracts.
Field 30: Empty Not used, was AmtA in 2003 was Box6b, Post 5/5/2003 Profit or loss realized.
Field 31: Empty Not used, was AmtB in 2003 was Box9b, Post 5/5/2003 Aggregate profit or loss.
Field 32: 2nd Tin Notice: If checked the IRS will not send further notices. See 1099-B Instructions for rules. Empty=unchecked, Not empty=checked, Pos 544.
   New for 2011:
Field 33: Box1b Date of acquisition, see Date tips. Pos 608-15 (8).
Field 34: AmtA-Box3, Cost or other basis. New for 2011.
Field 35: AmtB-Box5, Wash sale loss disallowed. New for 2011.
Field 36: Box6, a checkbox, populated with anything = checked, empty = not checked. Pos 545.
Field 37: Box8, Type of gain or loss. Empty=Nothing checked, 1=Short Term only checked, 2=Long Term only checked. Pos 546.

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

There are no state, local or other money boxes on the form. 1099-B does not support combined states reporting. The IRS added, dropped, and changed titles for various boxes on form 1099-B, between 2003 and 2004, and between 2010 and 2011. Therefore, if you import or bring money amounts from 2003 to 2004, or 2010 to 2011, you must be sure all data is in the correct box.

Fields 21, 25, 30 and 31 were dropped before 2010.
Fields 19 and 20 were dropped in 2011.

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