A 1099 Express source record for 1098-F for 2022 looks like this:

B|H|SSN|Cor|ForeignAdr|EL|CS|Name1|Name2|Adr|City|State|Zip|Acct|Box1|Box3|Box4....|Box2 see below.

Field 1: Capital "B", This is the Record Identifier.
Field 2: Holds the FormType character "H", indicating 1098-F Fines and Penalties.
Filed 3: Recipient's Social Security Number.
Field 4: Correction Indicator.
Field 5: Set to 1 or not empty if Recipient is Foreign (outside USA).
Field 6: Header "EL" for eMail.
Field 7: Combined State Code. Not used for 1098-F.
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: Account Number. Any unique number for this case, but do not repeat the recipients SSN in Field 3.
Field 15: Box 1 Amt01 $ Total amount required to be paid.
Field 16: Box 3 Amt03 $ Restitution/remediation amount.
Field 17: Box 4 Amt04 $ Compliance Amount.
Field 18: Box 5 Date of order/agreement. Format MM-DD-YYYY, for Excel and hand input. Converted to IRS Format: YYYYMMDD in e-File. Size 8. Position 544-551
Field 19: Box 6 Court or entitysed, if applicable. Max 39. Position 552-590
Field 20: Box 7 Case number assigned to the order or agreement. Max 39 Position 591-629
Field 21: Box 8 Case Name(s) or names of parties or suit, order, agreement. Max 39 Position 630-668
Field 22: Box 9 Payment Code: Enter one or more of the following payment codes. Max of 5 one letter codes. Position 669-673 as follows:
 A Mulitple Payments.
 B Mulitple payers.
 C Mulitple payees.
 D Provision of services or provision of property required. E Payment amount not identified.
 E Payment amount not identified.

Field 23: Box 2, AMT02 $ Amount to be paid for violation or potential violation.

1099Express FormType is H. IRS FormType is "FP"

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.

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