A 1099 Express source record for 2016 for 1099-OID looks like this:

B|D|SSN|Cor|FrgnAdr||CS|Name1|Name2|Addr|City|State|Zip|Acct|Box1|Box2|.....

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: Box 1 - Amt01 1 Original issue discount for 2005.
Field 16: Box 2 - Amt02 Other periodic interest.
Field 17: Box 3 - Amt03 Early withdraw penalty.
Field 18: Box 4 - Amt04 Federal Income tax withheld.
Field 19: Box 7 - NotMoney - Box 7 Description - max 39 Pos 547-585.
Field 20: Box 8 - Amt06 Original issue discount on U. S. Treasury obligations. Negative or Positive in 2016.
Field 21: Box 9 - Amt07 Investment expenses.
Field 22: 2nd Tin Notice: Header is 2nd If checked the IRS will not send further notices. See 1099-OID Instructions for rules.
Field 23: Box 5 - Amt10 - Market discount.
Field 24: Box 6 - Amt11 - Acquisition premium.
Field 25: Box 11 - STATE 2 character State code.
Field 26: Box 12 - STATE identification no. Max 20
Field 27: Box 13 - STATE - State tax withheld len = 12 - Money - NoAMT
Field 28: Fatca checkbox. Empty = False Not-empty=True (Example x or 1) new 2014.41 FATCA is Header.
Field 29: Box 10 - Amt05 - Bond Premium. New 2016.

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.

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