A 1099 Express source record for Form 1098-Mortgage for Tax Year 2017 looks like this:
B|3|SSN|Cor|Frgn||CS|Name1|Name2|Addr|City|State|Zip|Acct|Box1|Box6|Box4|Box11|Box5|Box2|Box3|Box7|Box8|Box9|Addr2a|Box10
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "3" indicating 1098-Mortgage.
Filed 3: Payer's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Empty, Reserved
Field 7: Combined State Code.
Field 8: Payer Name 1 Field.
Field 9: Payer Name 2 Field, usually empty.
Field 10: Payer Address.
Field 11: Payer City.
Field 12: Payer State Code.
Field 13: Payer Zip Code.
Field 14: Account Information. Must be unique to distinguish corrections for duplicate recipients.
Field 15: Box 1 AMT$ Mortgage interest received from payers/borrowers.
Field 16: Box 6 Amt$ Points paid on purchase of principal residence.
Field 17: Box 4 Amt$ Refund (or credit) of overpaid interest.
Field 18: Box 11 Text: Other information such as real estate taxes, insurance paid, etc. not Required, Max 38 chars.
Field 19: Box 5 Amt$ Mortgage Interest permiums.
Field 20: Box 2 Amt$ Outstanding mortgage principal as of January 1 of the Tax Year.
Field 21: Box 3 Text: Mortgage Origination Date, as MM-DD-YY or M-D-YY or M/D/YY. Imports from Excel as Date.
Field 22: Box 7 Check this box if the addr of prop securing mortgage Payers address. If not enter address in Box 8.
Field 23: Box 8 Text: Property address if different from Payer's address above, Max 38 chars.
Field 24: Box 9 Text: Property description if no address available in Box 8 above, Max 38 chars.
Field 25: Addr2a is Excel header: Payers Address Line 2, if any, for mailing labels only,
not shown on form, imports from Excel only.
Field 26: Box 10 Text: Number of mortgaged properites.
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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