A 1099 Express source record for Form 1099-G looks like this:
B|F|SSN|Cor|Frgn||CS|Name1|Name2|Addr|City|ST|Zip|Acct|Amt1|Amt2|Box3|Amt4|Amt4||Amt6|Amt7|Box8|Box9
Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "F", Indicating Form 1099-G.
Filed 3: Recipient's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Empty, not used.
Field 7: Combined State Code.
Field 8: Recipient Name 1 Field.
Field 9: Recipient Name 2 Field, usually empty.
Field 10: Recipient Address.
Field 11: Recipient City.
Field 12: Recipient State Code.
Field 13: Recipient Zip Code.
Field 14: Account Information. Must be unique to distinguish corrections for duplicate recipients.
Field 15: Amt01-Box 1 Unemployment compensation.
Field 16: Amt02-Box 2 State or local income tax refunds, credits of offsets.
Field 17: Not Money: Box 3- Tax year for Box 2 money amount, such as 2004.
Field 18: Amt04-Box 4: Federal Income Tax Withheld.
Field 19: Amt05-Box 5: Alternative Trade Adjustment Assistance (ATAA) Payments.
Field 20: Amt06-Box 6: Taxable Grants.
Field 21: Amt07-Box 7: Agriculture payments.
Field 22: Not Money-Box 8: CheckBox. If Empty, unchecked. If Not empty,
checked. Set if Box 2 is trade or business income.
Field 23: Amt09-Box 9: Market gain CCL repaid after 1-1-2007. New in 2009.
Field 24: Not Money - Box 10a - 2 character state code.
Field 25: Not Money - Box 10b - State identification number.
Field 26: Money - Box 11 - State income tax withheld - Pos 723-734 Len 12
Field 27: Not Money-Box Right of Account. A checkBox. If Empty, unchecked. If
Not empty, checked.
If checked IRS will not send further notices.
Second TIN Notice. Import header: 2nd See 1099-G Instructions for rules.
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a
carriage return, line feed sequence.
FormType = F