#!/usr/bin/perl -w
use strict;
$|++;
open REPORTS, '/home/user/data.txt';

my $record  = <REPORTS> ;

while ($record = <REPORTS>) {
  if(substr($record,0,1) eq '1') {
     open(fileOUT, ">>form_1_record.txt");
     print fileOUT $record;
     close fileOUT;
 }
 ...
}