Form 1097-BTC Source Record Format A 1099 Express source record for Form 1097-BTC looks like this:

B|C|SSN|Cor|For|Res|CS|Name1|Name2|Addr|City|State|Zip|Account|Box1a|Box1b|Box2a|Box2b|Box3a|Box3b|
    Box4a|Box4b|Box5|Box5a|Box5b|IssuerIs

Note: This form has not yet been released. Box numbers may not be correct. 

Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "C", for Form type is 1097-BTC.
Filed 3: Recipient's Social Security Number or ID number.
Field 4: Correction Indicator.
Field 5: Set to "1" if payee is Foreign (outside USA).
Field 6: Reserved. Was Barcode.
Field 7: Reserved, Combined State Code not used for this form.
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 1a March 15, 2011 $ credit amount. Amount Code 4
Field 16: Box 1b March 15, 2011 credit ID.
Field 17: Box 2a June 15, 2011 $ credit amount. Amount Code 5
Field 18: Box 2b June 15, 2011 credit ID.
Field 19: Box 3a September 15, 2011 $ credit amount. Amount Code 6
Field 20: Box 3b September 15, 2011 credit ID.
Field 21: Box 4a December 15, 2011 $ credit amount. Amount Code 7
Field 22: Box 4b December 15, 2011 credit ID.
Field 23: Box 5 Other credit date.
Field 24: Box 5a Other $ credit amount. Amount Code 3
Field 25: Box 5b Other credit ID.
Field 26: Box No Number - mutually exclusive checkboxes - IssuerIs: Empty, first box; not empty second box.

See Form 1097-BTC Instructions for rules.
 
All Fields are normal Ascii strings, without a Ascii Zero trailer. Each record is terminated by a carriage return, line feed sequence
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