A 1099 Express source record for Form 1099-Misc looks like this:
B|A|SSN|Cor|Frgn||CS|Name1|Name2|Addr|City|State|Zip|Acct|Amt1|Amt2|...Amt12
Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "W", Identifies the type of form. A=MISC, 6=Interest, W=W-2G, etc.
Filed 3: Winner's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Not used.
Field 7: Combined State Code, not used by W-2G.
Field 8: Winner's Name 1 Field.
Field 9: Winner's Name 2 Field, usually empty.
Field 10: Winner's Address.
Field 11: Winner's City.
Field 12: Winner's State Code.
Field 13: Winner's Zip Code.
Field 14: Winner's Account Information. Must be unique to distinguish corrections for duplicate winners.
Field 15: Amt01-Box 1 Gross Winnings.
Field 16: Amt02-Box 2 Federal income tax withheld.
Field 17: Box 3 Required, Type of Wager: 1=Horse, 2=Dog, 3=Jai-alai, 4=StateLottery, 5=Keno, 6=Bingo, 7=Slots, 8=Poker,
9=Other.
Field 18: Box 4 Required, Date Won: Format is MM-DD-YYYY, or MM/DD/YYYY or MMDDYYYY. See
Excel tips.
Field 19: Box 5 Required, Transaction Number (ticket or card number) Max 15 characters.
Field 20: Box 6 Optional, RACE or Game number.
Field 21: Amt07-Box 7 Winnings from identical wagers.
Field 22: Box 8 Optional, Cashier's initials: or number of cashier who made the payment.
Field 23: Box 9 Not used empty.
Field 24: Box 10 Optional, Window: number or location of person making payment.
Field 25: Box 11 Optionsl, First ID: For other than state loteries, enter first ID of person receiving payment.
Field 26: Box 12 Optional, Second ID: For other than state lotteries, enter second ID of person receiving payment.
Field 27: Box 13 State/Payer's state ID No. Not used by IRS. (Size 60, format determined by State and Local ).
Field 28: Box 14 State income tax withheld. Not used by IRS. (Size 12).
Field 29: Reserved for Local income tax withheld. Not used by IRS. (Size 12).
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence.