How to e-file 1099s for free in 2027
You do not have to pay per form to e-file 1099s. The IRS runs a free website, the IRIS Taxpayer Portal, where you can type forms in or upload a CSV. Here is what it takes, and when a paid service still makes sense.
What is free and what is not
| Step | Free option |
|---|---|
| E-filing with the IRS | IRIS Taxpayer Portal, no fee |
| Access | IRIS TCC application, no fee, up to 45 days to process |
| Recipient copies | Download PDFs from the portal and send them yourself |
| State copies | Combined Federal/State Filing program for participating states, if your TCC is enrolled |
| Name and TIN checks | IRS TIN Matching in e-Services |
| Preparing the CSV | The IRIS CSV tool on this site |
| Extensions (1099-MISC) | Automatic 30-day extension request in the portal |
What you need
- An EIN for your business, and an IRIS TCC. Apply now, because approval can take 45 days.
- An IRS online account with identity verification.
- A W-9 from each contractor.
- Your payment totals, from QuickBooks, Xero, a spreadsheet or your bank records.
The free way, step by step
- Export your contractor list and 1099 totals.
- Drop the export into the IRIS CSV tool. It maps the columns, fixes formats and splits the file into parts of 250 records and 100KB.
- Upload each part in the portal under Upload CSV with Form Data, then submit up to 100 forms at a time.
- Download recipient copies and send them by February 1, 2027.
For a handful of forms, typing them straight into the portal can be quicker than a CSV.
When a paid service is worth it
- Thousands of forms. The portal's 250-record uploads and 100-form submissions get slow. Paid services file through IRIS A2A in one go.
- Mailing and e-delivery. The portal gives you PDFs but does not mail or email them to recipients.
- State filing beyond CF/SF. Some states require direct filing, which many paid services handle.
- No time to get a TCC. A provider files under its own TCC.
Paid services usually charge per form. For a small business with a few dozen contractors, the free portal covers the same IRS filing.
Frequently asked questions
Is the IRIS Taxpayer Portal really free?
Yes. The IRS charges nothing to file information returns through the portal or to get an IRIS TCC.
Can I e-file 1099s for free without a TCC?
Not through IRIS. Every filer needs an IRIS TCC. Without one, a paid provider can file under its own TCC.
Do I have to e-file?
Yes, if you file 10 or more information returns of all types combined in the year. Below that, paper is still allowed.
Sources
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS: E-file information returns with IRIS
- IRS news release IR-2026-99: Information return e-file system transitioning to a new platform (Aug. 24, 2026)
Last reviewed November 1, 2026.