Yu can define format of the file that will be imported using FORMATFILE option:
INSERT INTO mytable
SELECT a.*
FROM OPENROWSET(BULK 'c:\test\values.txt',
FORMATFILE = 'c:\test\values.fmt') AS a;
The format file, format_file.fmt, describes the columns in values.txt:
9.0
2
1 SQLCHAR 0 10 "\t" 1 ID SQL_Latin1_General_Cp437_BIN
2 SQLCHAR 0 40 "\r\n" 2 Description SQL_Latin1_General_Cp437_BIN