Editorial policy

Sources

Every rule in the tool and every fact in the guides comes from IRS material, linked at the bottom of each page:

• Publication 5717, the IRIS Taxpayer Portal User Guide
• The IRS Template Formatting Guidelines for each form
• The Instructions for Forms 1099-MISC and 1099-NEC, and Publication 1099
• Publication 1220, for the FIRE file layout
• IRS news releases, the IRIS FAQs and the monthly IRIS Working Group slides

Where IRS documents disagree, as the older FAQ (100 records per CSV) and the current Publication 5717 (250 records) do, the pages say so and follow the newest document.

Updates

• Pages are reviewed when the IRS publishes new templates, a new Publication 5717 or new form instructions. This usually happens between October and January.
• During the filing season, the IRIS Working Group known-issues lists are checked each month.
• Each page shows the date it was last reviewed. Changes to the tool are listed on the updates page.

Independence

IRIS CSV Tool is not affiliated with the IRS, and no filing service pays for placement or wording. The tool does not file returns and is not tax advice.

Corrections

If you find an error, or the IRS changes a rule, email contact@iriscsvtool.com. Never include real SSNs or EINs. Confirmed errors are fixed and noted on the updates page.

Last reviewed November 1, 2026.