use strict;
my $str = '19-22\\t\\t4\\tP,G\\tDOB_TT\\t\\tTime of Birth\\t\\t126\\t \\t0000-2359 Time of Birth
24-25\\t\\t2\\tT,G\\tOSTATE\\t\\tOccurrence Postal State
85-86\\t\\t2\\tG\\tMRCNTRY\\tMother’s Residence Country\\t\\tAA-ZZ\\tSee Geographic Documentation
87-88\\t\\t2\\tG\\tXMRSTATE\\tExpanded State of Residence of Mother\\t\\t
108-109\\t\\t2\\tP,G\\tMRACE_R15\\tMother’s Race Recode 15\\t\\t\\t
151-152\\t\\t2\\tP,G\\tFRACE_R31\\tFather’s Race Recode 31\\t\\t\\t01\\tWhite (only) [only one race reported]';
my $regex = qr/(^[^\\]*)\\t([^\\]*)\\t([^\\]*)\\t([^\\]*)\\t([^\\]*)(.*)/mp;
my $subst = '\\5,\\1';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html