Build IRS 1099 E-File (IRIS CSV / A2A XML)
Skill: Convert payee payment data into an IRIS-ready information-return file
Region: United States Category: Information Returns Does: Takes the payer's payee/payment data and maps it onto the IRS Information Returns Intake System (IRIS) intake format — a CSV upload through the IRIS Taxpayer Portal or an XML transmission via IRIS A2A — for electronically filing the 1099 series and related forms. System: IRIS (Information Returns Intake System)
Filing season 2027 (tax year 2026) onward, IRIS is the only intake system — the legacy FIRE system retires and IRIS does not accept Publication 1220 fixed-width files. Data must be CSV (portal) or XML (A2A). The IRIS CSV template is form-specific and tax-year-specific: download the official template for your form/year and map onto its exact column headers. The columns below are representative groupings, not the verbatim header row.
When e-filing is required
- A filer submitting 10 or more information returns in aggregate across all form types for the year must file electronically. Corrected returns do not count toward the threshold.
- Forms supported by IRIS include the 1099 series (1099-NEC, -MISC, -DIV, -INT, -K, -R, -B, -C, -S, …) and 1097, 1098, 3921, 3922, 5498, and W-2G.
Intake channels
| Channel | Format | Notes |
|---|---|---|
| IRIS Taxpayer Portal | CSV (or manual entry) | Up to 250 returns per CSV file; one CSV template per form type |
| IRIS A2A | XML | System-to-system transmission for high volume; requires a Transmitter Control Code (TCC) and ATS testing |
Both require an IRIS Transmitter Control Code (TCC) (apply via the IR Application for TCC).
Input data required (per return)
| Group | Fields |
|---|---|
| Issuer / Payer | EIN, name, address, phone; transfer-agent flag |
| Recipient / Payee | TIN (SSN/EIN/ITIN), TIN type, name, address, account number |
| Form selection | form type (e.g. 1099-NEC) and tax year — fixes which boxes apply |
| Amounts | the form's numbered boxes (e.g. 1099-NEC Box 1 nonemployee comp, Box 4 federal income tax withheld) |
| Indicators | corrected, void, 2nd TIN notice, FATCA filing requirement |
| State (CF/SF) | state code, state ID, state income, state tax withheld |
CSV column groups (representative)
A single CSV row = one recipient's return for the chosen form. Map your source onto the official template's headers, which fall into these blocks:
Issuer block: IssuerTIN, IssuerName, IssuerAddress, IssuerCity, IssuerState, IssuerZip, IssuerPhone
Recipient block: RecipientTINType, RecipientTIN, RecipientName, RecipientAddress, RecipientCity, RecipientState, RecipientZip, AccountNumber
Amount block: Box1, Box2, ... (form-specific — e.g. 1099-NEC: Box1 NonemployeeComp, Box4 FedTaxWithheld)
Indicator block: CorrectedInd, VoidInd, SecondTINNotice, FATCAFilingRequirement
State block: StateCode, StateIDNumber, StateIncome, StateTaxWithheld
Worked example — 1099-NEC CSV (illustrative columns)
IssuerTIN,IssuerName,IssuerCity,IssuerState,IssuerZip,RecipientTINType,RecipientTIN,RecipientName,RecipientAddress,RecipientCity,RecipientState,RecipientZip,AccountNumber,Box1,Box4,StateCode,StateTaxWithheld
12-3456789,Acme LLC,Austin,TX,78701,EIN,98-7654321,Beta Consulting LLC,7 Market St,Dallas,TX,75201,A1001,15000.00,0.00,TX,0.00
12-3456789,Acme LLC,Austin,TX,78701,SSN,123-45-6789,Jane Doe,42 Elm St,Denver,CO,80202,A1002,4200.00,0.00,CO,0.00
Amounts are decimal dollars-and-cents. Use the form's own box numbering — Box1 on 1099-NEC is nonemployee compensation; on 1099-INT it is interest income. Always match the template for the exact form and year.
Key deadlines (typical)
| Form | To recipient | To IRS (e-file) |
|---|---|---|
| 1099-NEC | January 31 | January 31 |
| Most other 1099s | January 31 (some Feb 15) | March 31 (e-file) |
Confirm the current year's dates; weekend/holiday dates roll to the next business day.
Calculation / data rules
- TIN must be 9 digits; set
RecipientTINTypecorrectly (SSN,EIN, orITIN). Consider TIN matching before filing to avoid B-notices. - Money fields are dollars and cents (2 decimals); do not include
$or thousands separators. - A corrected return sets the corrected indicator and is filed as its own submission; corrections do not count toward the 10-return threshold.
- For combined federal/state filing, include the state block; IRIS forwards to participating states (verify CF/SF participation for the form).
Validation checklist
- Filer enrolled with an IRIS TCC; channel chosen (portal CSV ≤ 250/file, or A2A XML)
- Correct form-specific, current-year IRIS CSV template used (not a Publication 1220 file)
- Issuer EIN, name, and address complete
- Each recipient has a valid 9-digit TIN with the right TIN type
- Form box amounts mapped to the correct numbered boxes; 2-decimal money, no symbols
- Corrected/void/FATCA indicators set where applicable
- State block populated when filing combined federal/state
- Aggregate return count and deadlines checked (1099-NEC: Jan 31)
Last updated: 2026-05-26 — FIRE retires after TY2026; confirm the IRIS CSV template column headers, supported forms, A2A XML schema, and deadlines for your form and tax year against current IRS IRIS guidance and Publication 1220 before use.