A 1099 Express source record for 5498-SA looks like this:
B|K|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 "K", indicating 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA 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: Participant'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 Archer MSA contributions for TY and FY for TY. (TY=TaxYear FY=FilingYear)
Field 16: Amt02-Box 2 Total contributions made in TY.
Field 17: Amt03-Box 3 Total HSA or Archer MSA contributions made in FY for TY.
Field 18: Amt04-Box 4 Rollover contributions.
Field 19: Amt05-Box 5 Fair market value of HSA, Archer MSA, or MA MSA.
Field 20: Box 6 Plan Type. HSA=0, Archer MSA=1, MA-MSA=2.
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.