A 1099 Express source record for 1099-LS looks like this:
B|c|SSN|Cor|ForeignAdr|Res|CS|Name1|Name2|Adr|City|State|Zip|Acct|Box1$|Box2|Line3|Line4
Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the FormType character "c", indicating 1099-LS Reportable
Life Insurance Sale.
Filed 3: Recipient's Social Security Number.
Field 4: Correction Indicator.
Field 5: Not Empty if Recipietn is Foreign (outside USA).
Field 6: Reserved for future use.
Field 7: Combined State Code. Not
used for 1099-LS.
Field 8: Payment recipient's Name 1 Field.
Field 9: Payment recipient's Name 2 Field, usually empty.
Field 10: Recipient's Address.
Field 11: City.
Field 12: State Code.
Field 13: Zip Code.
Field 14: Policy number (Account Information). Must be unique to distinguish corrections for duplicate recipients.
Field 15: Amt01-Box 1 Amount paid to payment recipient $.
Field 16: Box2 Date of Sale. Format MM-DD-YYYY, for Excel and hand input.
Converted to YYYYMMDD in e-File.
Filed 17: Issuer's Contact Name. Max=39 characters.
Field 18: Acquirer's
entity contact name, address, etc. Not available in Pub1220 as of Sept 2018.
Fields 19 and higher and not used, and the delimiters need not be present.
1099Express FormType is "c". IRS FormType is "LS"
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.