1098-E File Format

A 1099 Express source record for 1098-E looks like this:
B|2|SSN|Cor|ForeignAdr|Box2|CS|Name1|Name2|Adr|City|State|Zip|Acct|Amt1

Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "2", indicating 1098-E Student Loan Interest Statement.
Filed 3: Borrower's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if borrower is Foreign (outside USA).
Field 6: Box2 - Set to "1" if checked, else empty. Checked if NOT Origination fee or capitalized interest.
Field 6: Header "EL" for eMail
Field 7: Combined State Code.
Field 8: Borrower Name 1 Field.
Field 9: Borrower Name 2 Field, usually empty.
Field 10: Borrower Address.
Field 11: City.
Field 12: State Code.
Field 13: Zip Code.
Field 14: Account Information. Must be unique to distinguish corrections for duplicate recipients.
Field 15: Amt01-Box 1 Student loan interest received by lender.
Field 16: Reserved - Box 2 is in Field 6
Field 16: Box 2 Header is "Box2" a Check Box. Not empty or 1 is set, empty is un-checked.
Fields 17 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.

Changed in 2022 to Move Field 6 to Field 16.

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