A 1099 Express source record for Form 1099-LTC (Long Term Care) looks like this:
B|T|SSN|Cor|Frgn|Box4|CS|Name1|Name2|Addr|City|ST|Zip|Acct|F15|F16|F17|F18|F19|F20|F21|F22|F23|Amt1|Amt2|Amt3
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "T" indicating 1099-LTC.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Box 4, Qualified Contract=1 else empty.
Field 6: Header "EL" for eMail.
Field 7: Combined State Field, Not used, always empty.
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: Box 3, Is Payment Type. 1=Per Diem, 2=Reimbursed amount.
Field 16: Insured SSN.
Field 17: Insured Name.
Field 18: Insured Address.
Field 19: Insured City.
Field 20: Insured 2 letter State Code.
Field 21: Insured 5 or 9 digit zip code.
Field 22: Box 5 left, Illness Indicator. 1=Chronically ill, 2=Terminally ill.
Field 23: Box 5 right, Certified Date in form MMDDYYYY, or MM-DD-YYYY, or MM/DD/YYYY, See
Excel date tips.
Field 24: Amount Code 1, Box 1, Gross long-term care benefits paid.
Field 25: Amount Code 2, Box 2, Accelerated death benefits paid.
Field 26: Amount Code 3, Not used, always empty.
Fieldd 26: Box 4, Qualified Contract=1 else empty.
Header="QUAL'
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence.