Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "C", for Form type is 1097-BTC.
Filed 3: Employee'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: Payee Name 1 Field.
Field 9: Payee Name 2 Field, usually empty.
Field 10: Payee Address.
Field 11: Payee City.
Field 12: Payee State Code.
Field 13: Payee Zip Code.
Field 14: Account Information. Must be unique to distinguish corrections for duplicate recipients.
Field 15: Box 1 Bond Issue Date 548-555(8).
Field 16: Box 2 Bond Maturity Date 556-563(8).
Field 17: Box 3 Amt3 Stated Principal.
Field 18: Box 4 Amt4 March 15, 2010 Allowance Date Credit.
Field 19: Box 5 Amt5 June 15, 2010 Allowance Date Credit.
Field 20: Box 6 Amt6 September 15, 2010 Allowance Date Credit.
Field 21: Box 7 Amt7 December 15, 2010 Allowance Date Credit.
Field 22: Box 1a Issue Indicator, 1 or 2 in pos 547(1).
Field 23: Box 8 CUSIP number, Rjust, bf 564-576(13).
Field 24: Box 9 Bond Code 608-610(3). 101, 102...109.
Field 25: Box 10 Bond Issuer's ID Number 611-619(9).
Field 26: Box 11 Bond Issuer's Name 620-662(40) Ljust, Bf.

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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