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The Identity Data Extract is an agreed CSV file format that the SMS vendors will provide as an automated export of user data.
The minimal set of fields are:
IDE Key Fields

This is the minimal set of data required to power the majority of existing IAM integration scenarios.
The full specification is here SMS-Identity-Data-ExportV1.6.docx

Further Ministry of Education specifications and documents can be found here

The power of the export format rests in it's simplicity.  Few elements are mandatory, and this is of benefit to schools who have a legacy directory and/or SMS situation where the breadth and quality of data is difficult.  But the same flexibility to enable data to be taken out also enables it to be added in.  CSV is a powerful data serialisation format, allowing free form expansion.  This is where the SMS can easily send any additional information that it has available as part of the IDE export.
Alternatively, any spreadsheet or scripting language software can be used to create a CSV file easily - even reading in the data exported from the SMS, to augment it or transform it into values that the UDI can import.