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.

Box numbers 5-14 in 2017 are renumbered 6-15 in 2018 to allow for new Box5 "Section 199A dividends". See the new Excel Spreadsheet in c:\E2021\ExcelFiles\1099_examples.xls

1099Express source record for Form 1099-DIV for 2022 looks like this:
 
B|1|SSN|Cor|Frgn|Box7|CS|Name1|Name2|Addr|City|State|Zip|Acct|Amt1|..Amt3|Amt6|Amt7|...Amt14|2nd|Box12|13|14
 
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 then Box8 entry for Foreign country or U. S. Possession.
Field 6: Holds eMail. Header "EL" for 2022 forward.
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: Amt06-Box 2b in 2004 is "Unrecap. Sec 1250 gain." In 2003 was "Post May 5 capital gain distribution."
Field 19: Amt05-Box 5 "Section 199A Dividends" new in 2018  
Field 20: Amt06-Not used in 2004 and on. In 2003 was Box 2d Unrecaptured section 1250 gain.
Field 20: NoAmt Box 8 Foreign country or U. S. Possession. 2022 Forward. Header is "Box8".
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 6 Investment expenses.
Field 26: Amt12-Box 7 Foreign tax paid.
Field 27: Amt13-Box 9 Cash liquidation distribution.
Field 28: Amt14-Box 10 Noncash liquidation distribution.
Field 29: NoAmt-NoBox 2nd TIN Notice. If checked the IRS will not send further notices. See 1099-Div Instructions for rules.
Field 30: Amt15-Box 12 Exempt-Interest dividends.
Field 31: Amt16-Box 13 Specified private activity bond interest dividends.
Field 32: NoAmt-Box 14 State Code.
Field 33: NoAmt-Box 15 State ID Number.
Field 34: NoAmt-Box 16 State tax withheld.
Field 35: NoAmt-Box 11 FATCA requirement, a checkbox on form, either empty (false) or not-empty (true).
Field 36: Amt17-Box 2e Section 897 - Ordinary Dividends.
Field 37: Amt18-Box 2f Section 897 - Capital Gains.

2022: Field 6 is now used for email. Field 20, Box8 is Foreign country or US posession. 

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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