Form 1099-Interest Source Record Format A 1099 Express source record for 1099-Interest looks like this:

B|6|SSN|Cor|FrgnAdr|Foreign Country Name|CS|Name1|Name2|Addr|City|State|Zip|Acct|Box1|Box2|Box3|Box4|Box5|Box6|Box8|Box9|PayersRTN....

Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "6", indicating Form 1099 Interest.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Box 7: Foreign country or U. S. Possession, max 40 chars. Pos 547-586(40)
Field 7: Combined State Code.
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 Interest Income not included in Box 3.
Field 16: Amt02-Box 2 Early withdrawal penalty.
Field 17: Amt03-Box 3 Interest on U. S. Savings Bonds and Treasury obligations.
Field 18: Amt04-Box 4 Fed Inc Tax Withheld.
Field 19: Amt05-Box 5 Investment Expenses.
Field 20: Amt06-Box 6 Foreign Tax Paid.
Field 21: Amt08-Box 8 Tax-exempt interest.
Field 22: Amt09-Box 9 Specified private activity bond interest.
Field 23: Top Box: Payer's RTN (routing and transit number), optional, not in IRS file.
Field 24: 2nd Tin Notice: If checked the IRS will not send further notices. Pos 544. See 1099-Interest Instructions for rules.
Field 25: NoAmt - Box 14 in 2015 was Box 12 Tax-exempt bond CUSIP no (see instructions). Pos 587-599(13).
Field 26: NoAmt - Box 15 in 2015 was Box 13 State Code 2 chars. No Federal location in IRS File.
Field 27: NoAmt - Box 16 in 2015 was Box 14 State ID Number, No Federal location in IRS File.
Field 28: NoAmt - Box 17 in 2015 was Box 15 State Tax Withheld, Pos 723-734 (rjust 12) in IRS file.
Field 29: AmtA -  Box 10 Market Discount.
Field 30: AmtB -  Box 11 Bond premium.
Field 31: AmtD -  New in 2015 Box 13 Bond premium on tax-exempt bond.
Field 32: NoAmt - New in 2015, a Checkbox, FATCA filing requirement. No=empty, Yes=not-empty, for example 1 or X.  


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

For tax Year 2015, Fields 31 and 32 are new. Field 31 is Box 13 Amount D, And FATCA check box field 32.

Also for 2015, State Boxes 13, 14 and 15 are renamed 15, 16 and 17. Also Box 12 Tax-exempt bond CUSIP, is renamed Box 14, and a new box 12 with no title is added and a new Box 13 AmtD is added.

For tax year 2014, Fields 29 and Field 30 are new, Box 10 and 11.
For tax year 2012, Fields 26, 27 and 28 are new. For tax year 2010, Box 10 CUSIP number was added as Field 25. For tax year 2009 the top box, Payer's RTN was added as Field 23, and 2nd Tin Notice was added as Field 24. For tax year 2006, two new boxes were added being Box 8 Tax-exempt interest, and Box 9 Specified private activity bond interest. Files from previous years may still be impored. In tax year 1999, Box 5, 6 and 7 changed. Box 5 is renamed "Investment Expense" and inserted to the right of Box 4. Old Boxes 5 and 6 are renumbered 6 and 7, but titles are the same (Foreign tax paid, and Foreign Country). Note that this added a new amount code for Box 6, which is now held in Field 20. Before 1999, Field 20 was not used. Field 6 still holds the Alpha foreign country name. In tax year 1999 export programs changed because of this IRS change.

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