A 1099 Express source record for Form 1098-Mortgage for Tax Year 2019 looks like this:

B|3|SSN|Cor|For||CS|Name1|Name2|Addr|City|State|Zip|Acct|Box1|Box6|Box4|
Box10|Box5|Box2|Box3|Box7|Box8|NotUsed|Addr2a|Box9

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 AMT1$ Mortgage interest received from payers/borrowers.
Field 16: Box 6 Amt2$ Points paid on purchase of principal residence.
Field 17: Box 4 Amt3$ Refund (or credit) of overpaid interest.
Field 18: Box 10 Text: Other information such as real estate taxes, insurance paid, etc. not Required, Max 38 chars.
Field 19: Box 5 Amt4$ Mortgage Interest permiums.
Field 20: Box 2 Amt6$ 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 is Payers address. If not enter address or description in Box 8.
Field 23: Box 8 Text: Property address or description if different from Payer's address, Max 38 chars.
Field 24: Not used in 2018 forward.
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 9 Text: Number of mortgaged properites.
Field 27: Box 11 Text: Mortgage acquisition date, if lender acquired the mortgage in 2019. Excel date format to IRS format in e-File.

Excel Import headers are different in 2019. See the folder "Excel Files" in c:\E2019 and forward.

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 1098-Mortgage Form please follow the link provided here: www.IRS.gov II Instructions for Form 1098


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