A 1099 Express source record for Form 8935 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 Amt1 Total payments.
Field 16: Box 2a First year of payments 547-550.
Field 17: Box 2b Amt2
Field 18: Box 3a Second year of payments 551-554.
Field 19: Box 3b Amt3
Field 20: Box 4a Third year or payments 555-558.
Field 21: Box 4b Amt4
Field 22: Box 5a Fourth year of payments 559-562.
Field 23: Box 5b Amt5
Field 24: Box 6a Fifth year of payments 563-556.
Field 25: Box 6b Amt6
See Form 8935 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