While the COBOL language allows a data-name to begin with a digit, XML does not allow an element name to begin with a digit. For example, the following line defines a valid COBOL data-name, but when using XML Extensions, the data-name will result in an invalid XML element name:
03 1099-something-field
03 x1099-something-field PIC X(10). 03 1099-something-field REDEFINES x1099-something-field SAME AS x1099-something-field.
The data-name 1099-something-field will result in the Procedure Division compiling successfully and the x1099-something-field will result in a valid element name for XML Extensions.