Form 1099-B Broker and Barter Exchange
A 1099 Express source record for Form 1099-B Broker Barter Exchange for 2022 looks like this:

B|A|SSN|Cor|Frgn|Box2b|CS|Name1|Name2|Addr|City|State|Zip|Account|data|data|....

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: Pos 616, Box 7 Loss not allowed, CB6, Hdr: Box7 Check if loss is not allowed based on Box 1d. empty=unchecked, not empty=checked.
Field 6: Header "EL" for eMail.
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: Pos 547, Box 6 Gross or net proceeds reported, CB15ab, Hdr: Box6
Field 16: Box 1c, Date of sale, type as normal date See Date tips. Pos 548-555 (8)
Field 17: No Box Number CUSIP No. Enter 13 zeros if number not available. Program will Rjust and left blank fill. Max 13. Pos 556-568 (13).
Field 18: Box 1a, Description, Ex: 100 shares of XYZ Corp, Ljust and right blank fill, Max 39. Pos 569-607 (39).
Field 19: Pos 620, Box 3 Proceeds from QOF, CB19, Hdr: Box3b
Field 20: NoPos, Box12 Basis reported to IRS, CB20, Hdr: Box12, Not e-Filed to IRS, recipient's form only.
Field 21: Pos 545, Box 5 Non covered security, CB21, Hdr: Box5
Field 22: Amt2-Box1d, Sales Price of stocks, bonds, etc.may be negative.
Field 23: Amt7-Box13, Bartering, must be positive.
Field 24: Amt4-Box4, Federal income tax withheld, must be positive.
Field 25: Box14, new 2012, State Name like TX
Field 26: Amt9-Box8, Profit or (negative, loss) realized in this tax year.
Field 27: AmtA-Box9, Unrealized profit or (negative, loss) on open contracts 12/31/previous tax year.
Field 28: AmtB-Box10, Unrealized profit or (negative, loss) on open contracts 12/31/this tax year.
Field 29: AmtC-Box11, Aggregate profit or (negative, loss), regulated futures or foreign currency contracts.
Field 30: Box15, new 2012, State id no.
Field 31: Box16, new 2012, State tax withheld. money Amt, Pos 723-734
Field 32: Pos 544, Box 2nd TIN Notice, CB32, Hdr: 2nd, 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-Box1e, Cost or other basis. New for 2011.
Field 35: Amt5-Box1g, Renamed in 2016 to "Wash sale Loss Disallowed", was Adjustments in 2015. New for 2011 was wash sale.
Field 36: Not Used in 2012 on. Empty no header. 
Field 36: Pos 616, Box 7 Loss not allowed, CB36, Hdr: Box7 Check if loss is not allowed based on Box 1d. empty=unchecked, not empty=checked.
Field 37: Pos 546, Box 2 Type of gain or loss, CB37abc, Hdr: Box2, 1=ShortTerm, 2=LongTerm, 3=Ordinary and Short, 4=Ordinary and Long.
Field 38: Pos 617, Box 8949, Edit38, Hdr: Box8949, Choose: ABDEX, BOX at TOP of FORM
Field 39: Not used. Header is empty.  
Field 40: AmtD-Box1F, Accrued market discount, a money amount.
Field 41: Pos 618, Box 3 Collectables, CB41, Hdr: Box3a.
Field 42: Pos 619, Box FATCA, CB42, Hdr: FATCA A checkbox, Fatca filing requirement

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.
There are 11 Money Amts, 10 Federal and 1 State fields.

On form 1099-B, the IRS added, dropped, and changed boxes, titles, checkboxes, etc. over the years (2004, 2010, 2011, 2012, 2016, 2019).
Therefore, you should not bring any .src files forward from previous years. Instead, re-import from Excel, and many fields may import correctly.

Summary of Checkboxes:

Field 32: Pos 544, Box 2nd TIN Notice, CB32, Hdr: 2nd
Field 21: Pos 545, Box 5 Non covered security, CB21, Hdr: Box5
Field 37: Pos 546, Box 2 Type of gain or loss, CB37abc, Hdr: Box2
Field 15: Pos 547, Box 6 Gross Proceeds Inc., CB15ab, Hdr: Box6
Field 06: Pos 616, Box 7 Loss not allowed, CB6, Hdr: Box7
Field 36: Pos 616, Box 7 Loss ont allowed, CB36, Hdr: Box7
Field 38: Pos 617, Box 8949, Edit38, Hdr: Box8949, Choose: ABDEX
Field 41: Pos 618, Box 3 Collectables, CB41, Hdr: Box3a
Field 42: Pos 619, Box FATCA, CB42, Hdr: FATCA
Field 19: Pos 620, Box 3 QOF, CB19, Hdr: Box3b
Field 20: Pos None, Box 12 Basis Reported to IRS, CB20, Hdr: Box12 (not e-Filed).

Note: New Box12 for 2019 is not e-Filed to the IRS. It is for recipient only. See e-Mail from Fire2 on 10-3-2019.

2022:
Moved Field 6, Box7, to Field 36 an un-used field. Field 6 header is now "EL" for eMail. Field 36 header is "Box7".
Paste From Excel BHN still works. No changes to Excel required.

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