A 1099 Express source record for Form 1099-S Real Estate Transactions looks like this:
B|S|SSN|Cor|Frgn||CS|Name1|Name2|Addr|City|State|Zip|Acct|Box4|Box1|Box3|Amt1|Amt2|Amt3|Amt4|Amt5
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "S" indicating 1099-S.
Filed 3: Payee's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Not used, always empty.
Field 7: Combined State Field.
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 4. Property or Services Indicator. 1=Checked, Empty=UnChecked
Field 16: BOX 1. Date of Closing. Format is MM-DD-YYYY, or MM/DD/YYYY or MMDDYYYY. See
Excel date tips.
Field 17: BOX 3. Address of Property or Legal Description. Max 39 characters.
Field 18: Amount Code 1, not used, must be empty.
Field 19: BOX 2. Amount Code 2, Gross Proceeds.
Field 20: Amount Code 3, not used, must be empty.
Field 21: Amount Code 4, not used, must be empty.
Field 22: BOX 5. Amount Code 5, Buyer's part of real estate tax.
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence.