5
"0", "0", "FEDERAL CREDIT UNION","123 MAIN STREET","MADISON","WI","53703","00-1234567","111-22-3333","ADAM JONES","111 JOHNSON AVENUE","DE FOREST","WI","53532","ACCT1","1","2","3","4","1","0","0"
"0", "0", "FEDERAL CREDIT UNION","123 MAIN STREET","MADISON","WI","53703","00-1234567","222-33-4444","BRIAN DAVIDSON","222 BREEZE TERRACE","BELOIT","WI","53511","ACCT2","1","2","3","4","1","0","0"
"0", "0", "FEDERAL CREDIT UNION","123 MAIN STREET","MADISON","WI","53703","00-1234567","333-44-5555","CARL SMITH","333 FULLBRIGHT ROAD","JANESVILLE","WI","53512","ACCT3","1","2","3","4","1","0","0"
"0", "0", "FEDERAL CREDIT UNION","123 MAIN STREET","MADISON","WI","53703","00-1234567","444-55-6666","DAVID GROVE","444 CASTLEROCK STREET","MADISON","WI","53703","ACCT4","1","2","3","4","1","0","0"
"0", "0", "FEDERAL CREDIT UNION","123 MAIN STREET","MADISON","WI","53703","00-1234567","555-66-7777","EDWARD ROTH","555 NEWBERRY CIRCLE","JEFFERSON","WI","53533","ACCT5","1","2","3","4","1","0","0"



Each column has to be read in the correct sequence. The 1st
column of your data identifies whether this information return
is Void. The 2nd column has a value for Corrected and so forth
following in the order below for the 1099-SA:

Void
Corrected
Payer Name
Payer Address
Payer City
Payer State
Payer Zip
Payer Federal Identification number
Recipient Federal Identification number
Recipient Name
Recipient Address
Recipient City
Recipient State
Recipient Zip
Account number
S_1 // gross distribution
S_2 // earnings on excess cont.
S_3 // distribution code
S_4 // fmv on date of death
S_5_HSA 
S_5_Archer_MSA 
S_5_MA_MSA 


Type of TIN is taken from the TIN itself.  If the TIN contains one
dash (-), then the TIN type is EIN.  If the TIN contains two dashes,
then the TIN type is an SSN. Otherwise the TIN is identified as
unknown.