Will my IRIS 1099 bulk upload be accepted?

1. Your IRIS CSV

One row per recipient and form, saved as CSV. A made-up example is one click away; do not rely on it as the real template.

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Choose a file or paste the text, then click Check file.

Result

Totals by form and year

The layout, the rules, and what they leave out

All from memory of public IRS IRIS template / Pub 5717-style guidance; unverified. Compare with the current IRS template before relying on any line.

• Columns: Form Type, Tax Year, Corrected, Payer TIN, Payer Name, Payer Address, Payer City, Payer State, Payer ZIP, Recipient TIN, Recipient TIN Type, Recipient Name, Recipient Name 2, Recipient Address, Recipient City, Recipient State, Recipient ZIP, Account Number, Second TIN Notice, the NEC Box 1 and MISC box amounts, Box 4 Federal Income Tax Withheld, State Tax Withheld, State ID, State Income. Ten of them are required here. The real template may name or order them differently; the tool reads names regardless of order and capitalisation.
• TINs: nine digits, dashes optional. SSN area 000, 666 and 9xx, group 00 and serial 0000 are flagged; ITINs start with 9 and have middle digits in the ranges ITINs use; EIN prefixes are checked against the list of prefixes the IRS assigns; all-same-digit and well-known sample numbers are errors.
• Money: digits and an optional decimal point, at most two decimals, positive. Federal withholding cannot exceed the amount paid.
• Thresholds: 1099-NEC Box 1 from $600 for payments through 2025 and $2,000 from 2026; 1099-MISC rents, other income, medical, crop insurance and attorney proceeds from $600, royalties and substitute payments from $10; any federal withholding. Below-threshold rows are warnings, not errors.
• Names and addresses: name on the W-9, letters, digits, space and & - . , ' / only, about 40 characters a line; two-letter USPS state codes; five- or nine-digit ZIP.
• Safe fixes change only delimiter, header capitals, stray spaces, TIN dashes, state and form capitals, a lost leading zero on a ZIP in CT, MA, ME, NH, NJ, PR, RI, VT or VI, and the $ and commas in an amount. It never changes a name, an address or an amount's value, and lists every change.
• Not checked: that IRIS will accept the file today, that a name and TIN match IRS records, state filing programs, corrected and void returns, e-file mandates, and anything the IRS changes in the template.

Common questions

Why does the IRS IRIS 1099 CSV upload fail or reject records?

Common causes are a TIN that is not nine digits (Excel drops leading zeros and turns long numbers into scientific notation), an SSN in a number range the SSA does not issue, a state written out instead of the two-letter code, a four-digit ZIP, an amount with a dollar sign or comma, a header that does not match the template, and a duplicate recipient. This tool tests each of them and names the line.

How do I check an IRIS bulk-upload CSV before uploading?

Paste the file or drop it onto this page. It reads the header against the layout described here, checks every row, and lists each problem with its line number as errors, warnings and notes. Nothing is uploaded.

Is FIRE being retired, and do small filers have to use IRIS?

From memory of public IRS announcements, the FIRE system is being retired for information returns and filers are moving to IRIS, which accepts a bulk CSV upload. Dates and thresholds change, so confirm the current schedule on irs.gov. This is unverified.

What is the 1099-NEC filing threshold?

From memory, $600 of nonemployee compensation for payments made through 2025 and $2,000 for payments made in 2026, with any amount of federal tax withheld also requiring a form. The tool flags amounts below the threshold as a warning, not an error, because filing a form below it is allowed. Unverified; check the instructions for the form.

What does Apply safe fixes change?

Only things with one reasonable reading: the delimiter, header capitalisation, stray spaces, dashes in TINs, lower-case state codes and Form Type, a lost leading zero on a ZIP in a state whose ZIP codes start with 0, and $ signs and thousands commas in amounts. It never changes a name, an address, or an amount's value, never guesses at a short TIN or a negative, and lists every change it makes.

Is it safe to put TINs into a web page?

The page runs in your browser, the file is read locally and nothing is uploaded; a test in the code asserts there are no network calls, and findings show only the last four digits of a TIN. Your own policies still decide what you may open in a browser.

What does this not check?

Whether IRIS will accept the file today, whether a TIN and name match IRS records (TIN matching is a separate IRS service), state filing programs, correction and void record rules, and anything the IRS changes in the template. A clean result is not a promise of acceptance.