I have found that TAB separated files seem to cause the least number of problems. Unfortunately TABs aren't always possible, if you have to work with a file created by a mainframe or a file that you receive by FTP then TABs probably aren't an option.

It is possible to Bulk Insert a file starting at the "nth" row without creating a format file. Simply use the firstrow option.

Bulk Insert #temp

From 'c:\data.txt'

With (firstrow = 2)