Form 1099-PATR Source Record Format

1099-PATR for 2019 Forward.
1099 Express source record for 1099-PATR looks like this:

B|7|SSN|Cor|Frgn||CS|Name1 |Name2 |Addr|City|ST|Zip|Acct|Amt1|Amt2|...

Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "7" indicating 1099-Patr.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Always empty.
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 Patronage dividends.
Field 16: Amt02-Box 2 Nonpatronage distributions.
Field 17: Amt03-Box 3 Per-unit allocations.
Field 18: Amt04-Box 4 Federal income tax withheld.
Field 19: Amt05-Box 5 Redemption of nonqualified notices and retained allocations.
Field 20: Amt06-Box 6 Domestic production activities deduction. New in 2005.
Field 21: Amt07-Box 8 Investment Credit.
Field 22: Amt08-Box 9 Work opportunity credit.
Field 23: Amt09-Box 10 Patron's alternative minimum tax (AMT) adjustment.
Field 24: Amt10-Box 11 Other credits and deductions. Filer's use for pass-through credits. Was Box 6 in 2004.
Field 25: 2nd Tin Notice. If checked the IRS will not send further notices. See 1099-Patr Instructions for rules.
Field 26: Amt11-Box 7 Qualified payments. In a reserved space in order on the form, new 2019.04.

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

Note: In 2019, Box 7 was added to the form, but put it Amount 11 in the e-File.
Boxes 8-10 have same titles but 1 larger box number, and are the same in the e-File.
FormType = 7

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