A 1099 Express source record for 5498-ESA looks like this:
B|V|SSN|Cor|ForeignAdr|Reserved|CS|Name1|Name2|Addr|City|State|Zip|Acct|Amt1|Amt2|...Amt13
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the character "V", indicating Form 5498-ESA, Coverdell ESA Contribution Information.
Filed 3: Recipient'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: Beneficiary's Name 1 Field.
Field 9: Name 2 Field, usually empty.
Field 10: 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 Coverdell ESA contributions.
Field 16: Amt02-Box 2 Rollover contributions.
Fields 17 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.