A 1099 Express source record for Form 1099-B Broker Barter Exchange for 2012 looks like this:

B|A|SSN|Cor|Frgn|Box2b|CS|Name1|Name2|Addr|City|State|Zip|Account|Box2ax|Box1a|Box17|
Box8|Box1d|Box1e|Box6|Box2a|Box7|Box4|Box13|Box9|Box10|Box11|Box12|Box14|Box15|2nd|Box1b|Box3|Box5||Box1c

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 Box2b 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 2ax, 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: Box 17, 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 8, Descripiton, Ex: 100 shares of XYZ Corp, Ljust and right blank fill, Max 39. Pos 569-607 (39).
Field 19: Box1d, New 2012, Stock or other symbol.
Field 20: Box1e, New 2012, Quantity sold.
Field 21: Box6, New 2012, 1=Non-covered Security, Basis Not reported to IRS. 2=Basis reported to IRS, Empty=Not a Non-covered Security. Pos 545.
Field 22: Amt2-Box2a, Sales Price of stocks, bonds, etc. may be negative.
Field 23: Amt7-Box7, Bartering, must be positive.
Field 24: Amt4-Box4, Federal income tax withheld, must be positive.
Field 25: Box13, New 2012, State
Field 26: Amt9-Box9, Profit or (negative, loss) realized in this tax year.
Field 27: AmtA-Box10, Unrealized profit or (negative, loss) on open contracts 12/31/previous tax year.
Field 28: AmtB-Box11, Unrealized profit or (negative, loss) on open contracts 12/31/this tax year.
Field 29: AmtC-Box12, Aggregate profit or (negative, loss), regulated futures or foreign currency contracts.
Field 30: Box14, New 2012, State id no. 
Field 31: Box15, New 2012, State tax withheld.
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.
Field 33: Box1b Date of acquisition, see Date tips. Pos 608-15 (8).
Field 34: Amt3-Box3, Cost or other basis. New for 2011.
Field 35: Amt5-Box5, Wash sale loss disallowed. New for 2011.
Field 36: Not Used in 2012. Was Box6, a checkbox, populated with anything = checked, empty = not checked. Pos 545.
Field 37: Box1c, 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.

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, 2011 and 2012. Therefore, if you import or bring money amounts forward from 2003 to 2004, or 2010 to 2011 or 2011 to 2012, you must be sure all data is in the correct box.


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