A 1099 Express source record for Form 1098-C looks like this:
B|X|SSN|Cor|Frgn||CS|Name1|Name2|Addr City|State|Zip|Acct||||Amt04-Box 4c|Field19...Field 21
Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "X", Identifies the type of form. X=1098-C
Filed 3: Donor's SSN or identification number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Reserved.
Field 7: Not used. 1098s do not use Combined State Code.
Field 8: Donor's Name 1 Field.
Field 9: Donor's Name 2 Field, usually empty.
Field 10: Donor's Address.
Field 11: Donor's City.
Field 12: Donor's State Code.
Field 13: Donor's Zip Code.
Field 14: Account Information. Must be unique to distinguish corrections for duplicate recipients.
Field 15: Box2a - Year of vehicle. 549-522 (max 4).
Field 16: Box2c -
Model of vehicle 566-587 (max 22).
Field 17: reserved.
Field 18: Amt04-Box 4c Gross proceeds from sale. Money amount.
Field 19: Box 1 - Date of contribution to the organization. Format mm-dd-yyyy. See
Excel tips.
652-659 (8).
Field 20: Box 2b - Make of vehicle 553-565 (max 13). Was Make, Model and year of vehicle
549-587 (39)
Field 21: Box 3 - Vehicle Identification number, VIN, or other ID no.
588-612 (25)
Field 22: Box 4a - A check box. Arms length transaction to an unrelated party. "1" if set else empty.
546
Field 23: Box 4b - Date of sale. Format mm-dd-yyyy. See
Excel tips.
723-730 (8)
Field 24: Box 5a - A check box. Will not be tranfered for money before improvements.
547
Field 25: Box 5b - A check box. Transferred to a needy individual for less than value.
Field 26: Box 5c - Description of improvements or use, 613-651 (39).
Field 27: Box 6a - A check box.
Provide goods or services in exchange for the vehicle? "1" if Yes, empty if No.
Field 28: Amt06-Box 6b - Value of goods and services provided in exchange. Money amount.
Field 29: Box 6c1 - The Check box inside Box 6c. "1" if set else empty.
661
Field 30: Box 6c2 - Text Box 6c. Description of goods or services
provided. 731-746 (16).
Field 31: Box 7 - A check box. Checked if max deduction is $500.00. "1" if set else empty.
In Form 1098-C, a checkbox is set if the field is not empty. For example, if after an import from Excel, Field 31
has an x, 1, space, or anything else,
then the checkbox will be checked. If Field 31 is completely void, null, or empty then the checkbox will be blank.
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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