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|Box5|Box2|Reserved|Reserved|Box6
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. NotEmpty=Checked, Empty=UnChecked,
Pos 547.
Field 16: BOX 1. Date of Closing. Format is MM-DD-YYYY, or MM/DD/YYYY or MMDDYYYY. See
Excel date tips.
Pos 548-555.
Field 17: BOX 3. Address of Property or Legal Description. Max 39 characters.
Pos 556-594.
Field 18: BOX 5. Foreign Entity Indicator. NotEmpty=Checked,
Empty=UnChecked.
Pos 595.
Field 19: BOX 2. Amount Code 2, Gross Proceeds of Sale $.
Field 20: Amount Code 3, not used, must be empty.
Field 21: Amount Code 4, not used, must be empty.
Field 22: BOX 6. Amount Code 5, Buyer's part of real estate tax $.
2017: Changed Field18 from not used, to Box 5. Renamed
Field 22 as Box6. Same positions, backwards compatible, will open last year/existing .src files.
New headers for Excel Imports. New checkbox in Box5.
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a
carriage return, line feed sequence.