1099-PATR for 2020 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 10 Investment Credit.
Field 22: Amt08-Box 11 Work opportunity credit.
Field 23: Amt09-No Box Patron's past year (less than 2020) alternative minimum tax (AMT) adjustment.
Field 24: Amt10-Box 12 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 Section 199A(b) Qualified payments. New 2019.04.
Field 27: Amt12-Box 8 Section 199A(a) deduction. New 2020.
Field 28: Amt13-Box 9 Section 199A(a) SSTB items. New 2020.
Field 29: NoAmt-Box 13 a checkbox for "Specified Cooperatives". New in 2020. See Notes.

Notes:

Field 23: No Box Number. Box is to right of Account Number. Opens only if Tax Year is less than 2020.
Field 26: Added in 2019. Amt11 is Box 7 in the e-File.
Field 27: New in 2020.
Field 28: New in 2020.
Field 29: New in 2020. A checkbox 13 on form. Empty is unchecked, not empty with any value is checked. Check if you are reporting information in Boxes 7, 8 and 9 that relate to more than one trade or business conducted with or for a patron. Otherwise leave unchecked.

FormType = 7

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

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