A 1099 Express source record for Form 3922 looks like this:
B|Z|SSN|Cor|For|Res|CS|Name1|Name2|Addr|City|State|Zip|Account|Date1|Date2|Amt3|Amt4|Amt5|Box6|Box7|Amt8
Field 1: Capital "B", This is the Record Identifier.
Field 2: Capital "Z", Form type is 3922.
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 form 3922.
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 Date option granted 547-554(8).
Field 16: Box 2 Date option exercised 555-562(8).
Field 17: Box 3 Amt03 Fair market value per share on grand date.
Field 18: Box 4 Amt04 Fair market value per share on exercise date.
Field 19: Box 5 Amt05 Exercise price paid per share.
Field 20: Box 6 No. of shares transferred 563-570(8) Rjust.
Field 21: Box 7 Date legal title transferred 571-578(8) Date.
Field 22: Box 8 Amt08 Exercise price per share determined as if the option
was exercised
on the date shown in box1.
See Form 3922 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