A 1099 Express source record for 1099-CAP looks like this:
B|P|SSN|Cor|ForeignAdr|Reserved|CS|Name1 |Name2|Addr|City|State|Zip|Acct|Box1|Box2|...BoxX
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "P", indicating 1099-CAP Changes in Corporate Control and Capital Structure.
Filed 3: Shareholder's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to "1" if recipient is Foreign (outside USA).
Field 6: Reserved.
Field 7: Combined State Code.
Field 8: Shareholder Name 1 Field.
Field 9: Shareholder Name 2 Field, usually empty.
Field 10: Shareholder 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: Box 1 Date of Sale or Exchange. Format is mm/dd/yyyy. See
Excel tips.
Field 16: Amt02-Box 2 Aggregate amount received.
Field 17: Box 3 Number of shares exchanged.
Field 18: Box 4 Classes of stock exchanged.
Field 19: Box 5 Any comments from the filer shareholder, not present in IRS file.
Field 20: Box 6 Checkbox. Contains "1" if checked, else empty.
Fields 21 and higher and not used, and the delimiters need not be present. Amt means a dollar field.
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.