A 1099 Express source record for 2013 for 1099-OID looks like this:
B|D|SSN|Cor|FrgnAdr||CS|Name1|Name2|Addr|City|State|Zip|Acct|Amt1|Amt2|...Amt5
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "D", indicating 1099 Original Issue Discount.
Filed 3: Recipient's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if recipient 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 Original issue discount for 2005.
Field 16: Amt02-Box 2 Other periodic interest.
Field 17: Amt03-Box 3 Early withdraw penalty.
Field 18: Amt04-Box 4 Federal Income tax withheld.
Field 19: NotMoney - Box 7 Description - max 39 Pos 547-585.
Field 20: Amt06-Box 8 Original issue discount on U. S. Treasury obligations.
Field 21: Amt07-Box 9 Investment expenses.
Field 22: 2nd Tin Notice: If checked the IRS will not send further notices.
See 1099-OID Instructions
for rules.
Field 23: Amt09 - Box 5 Foreigh tax paid.
Field 24: NotMoney - Box 6 Foreign country or U. S. Possession - Max 20
Field 25: Box 10 - 2 character state code.
Field 26: Box 11 - State identification no. Max 20
Field 27: Money - NoAMT - Box 12 - State tax withheld len = 12
Fields 28 and higher and not used, and the delimiters need not be present.
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence, when resident on disk. No check boxes or dates.