A 1099 Express source record for 1099-Interest looks like this:
B|6|SSN|Cor|Box7-FrgnAdr|Foreign Country Name|CS|Name1|Name2|Addr|City|State|Zip|Acct |Box1|Box2|Box3|Box4|Box5|Box6|Box8|Box9|PayersRTN|2ndTin||Box14|Box15|Box16|Box17|Box10|Box11|Box13|Fatca|Box12
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, Pos
680-694 max 15.
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 Tax-exempt bond CUSIP no (see instructions). Pos 587-599(13).
Field 26: NoAmt - Box 15 State Code 2 ch, Pos 663-664 (2).
Field 27: NoAmt - Box 16 State ID Number, Pos 665-679 max 15.
Field 28: NoAmt - Box 17 State Tax Withheld, Pos 723-734 (rjust 12) in IRS file.
Field 29: Amt10(A)-Box10 Market Discount
Field 30: Amt11(B)-Box11 Bond Premium
Field 31: Amt13(D) -Box13 Bond Premium on Tax-Exempt - New in 2015
Field 32: NoAmt-FATCA Filing Requirment Indicator. Empty=False, Not-Empty=True New,
New in 2015
Field 33: AMT14(E) -Box 12 Bond Premium on Treasury oblications. New
in 2016
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 2014 form changed, added 2 money amounts, Fields 29 and 30.
Renamed Fields 25-28 to Boxes 12, 13, 14, 15.
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.