A 1099 Express source record for Form 1099-R looks like this:

B|9|SSN|Cor|Frgn|Bar|CS|Name1|Name2|Addr|City|Sate|Zip|Acct|Field1|Field2...|Field41

For more information on Form 1099-R, please see 1099-R Special Requirements. The 1099 Express source record format for Form 1099-R has been changed from the format shown in the previous help file. It is now as follows:

Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character '9' indicating 1099-R.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Barcode or null, effective ver 2003.54.
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: Box 7. Distribution Code per instructions. Max 2 chars.
Field 16: Box 2b1, Taxable amount not determined box. 1=checked, empty=unchecked. If checked, Box 2a must be empty, unless box 7b is checked.
Field 17: Box 7b, IRA/SEP/SIMPLE box. 1=checked, empty=unchecked. If checked, Box 1 must have an amount.
Field 18: Box 2b2, Total Distribution box. 1=checked, empty=unchecked.
Field 19: Box 9a. Your percentage of total distribution. Must be 2 numeric digits from 01 to 99, or empty for 100%.
Field 20: Box 12, $ State tax withheld. e-Filed in 723-734 of the IRS B Record. (was box 10)
Field 21: Box 13, State/Payer's state no. * (was Box 11)
Field 22: Box 14, $ State Distribution. (was Box 12)
Field 23: Box 12a, $ second box 12.
Field 24: Box 13a, second box 13 
Field 25: Box 14a, $ second box 14.
Field 26: Box 15, $ Local Tax withheld. e-Filed in 735-746 of the IRS B Record. (was box 13)
Field 27: Box 16, Name of locality. (was box 14)
Field 28: Box 17, $ Local Distribution. (was box 15)
Field 29: Box 15a, $ second box 15.
Field 30: Box 16a, second box 16.
Field 31: Box 17a, $ second box 17.
Field 32: Amt01-Box 1. $ Gross Distribution. .
Field 33: Amt02-Box 2a. $ Taxable Amount.
Field 34: Amt03-Box 3. $ Capital gain (included in box 2a).
Field 35: Amt04-Box 4. $ Federal income tax withheld.
Field 36: Amt05-Box 5. $ Employee contributions or ins. premiums.
Field 37: Amt06-Box 6. $ Net unrealized appreciation in employer's securities.
Field 38: Always empty, do not use. was Amt07-Box 7.
Field 39: Amt08-Box 8. $ Other.
Field 40: Amt09-Box 9b. $ Total employee contributions.
Field 41: Always empty, do not use. was Amt10-Box 10.
Field 42: Box 11 - 1st Year of Designated Roth Contributions. Format is YYYY, Pos 552-555.
Field 43: Amt11-Box 10. $ Amount allocable to IRR within 5 years.
Field 44: FATCA filing requirement. Header is FATCA, new in 2016.
Field 45: Date of Payment. New 2018. Import format is MM/dd/YYYY or mm-dd-yyyy.

Note: There are 17 Money fields in 1099-R, marked with "$". All money fields are printed on the forms. All money amounts are e-Filed to the IRS, except the following: State Boxes 12a, 13, 13b 14, 14b, 15a, 16, 16a, 17 and 17a. State Boxes 12 and 15 ARE e-Filed to the IRS.

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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Form 1099-R Notes:

The first character of Field 15 (Box 7 Distribution code), must be a 1 through 9, or one the letters ABEFGJLNPQRST only. Any other characters will be rejected.
 
If the IRS/SEP/SIMPLE check box is checked, an amount must be present is Box 1.

For more information on Box 7 or Form 1099-R in general, please see the 1099-R Instructions at the IRS web site.
For more help on Form 1099-R, please click here 1099-R Special Requirements.