Form 1099-Dividend Source Record Format
Note: Do not bring files forward from prior years with 1099-DIV using File/Open, unless Box 1 is the only money amount in the prior year file. Prior year files are may be incompatible due to IRS changes. Check data carefully if bringing files forward from a previous year.
A 1099 Express source record for Form 1099-DIV for 2011 looks like this:
B|1|SSN|Cor|Frgn|Sales |CS|Name1|Name2|Addr|City|State|Zip|Acct|Amt1|Amt2|...Amt11|Amt12
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "1" indicating 1099-DIV.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Holds the Box 7 entry for Foreign country or U. S. Possession.
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 1a Ordinary Dividends.
Field 16: Amt02-Box 1b Qualified dividends.
Field 17: Amt03-Box 2a Total capital gain distribution.
Field 18: Amt04-Box 2b in 2004 is "Unrecap. Sec 1250 gain." In 2003 was "Post May 5 capital gain distribution."
Field 19: Amt05-Not used in 2004. In 2003 was Box 2c Qualified 5-year gain.
Field 20: Amt06-Not used in 2004. in 2003 was Box 2d Unrecaptured section 1250 gain.
Field 21: Amt07-Box 2c Section 1202 gain.
Field 22: Amt08-Box 2d 28% rate gain, collectables.
Field 23: Amt09-Box 3 Nontaxable distributions.
Field 24: Amt10-Box 4 Federal Income Tax Withheld (backup withholding).
Field 25: Amt11-Box 5 Investment expenses.
Field 26: Amt12-Box 6 Foreign tax paid.
Field 27: Amt13-Box 8 Cash liquidation distribution.
Field 28: Amt14-Box 9 Noncash liquidation distribution.
Field 29: If checked the IRS will not send further notices. See 1099-Div Instructions at the IRS website for rules.
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence.

For more information on the 1099-DIV Form, please vist the link provided here: www.IRS.gov II Instructions on Form 1099-DIV


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