How to upload a 1099 CSV to the IRIS Taxpayer Portal
The IRIS Taxpayer Portal is the IRS's free way to e-file information returns without software. Here is the CSV route from start to finish.
Before you start
- An IRIS Transmitter Control Code (TCC). Apply through the IRIS Application for TCC on irs.gov. It is separate from any FIRE TCC you had, and approval can take weeks, so apply early.
- An IRS online account with ID verification for each person who will sign in.
- Your recipients' W-9 details: legal name, TIN and address.
Step by step
- Sign in to the IRIS Taxpayer Portal and choose your TCC.
- Open Upload CSV with Form Data from the dashboard.
- Download the template. Choose the form type and tax year, then select Download. The Template Formatting Guidelines are in the FAQ box on the same page.
- Fill the template, or build the file from your accounting export with the IRIS CSV tool. Keep to 250 records per file.
- Save as CSV. In Excel, set columns to Text before typing, then save as "CSV UTF-8 (Comma delimited)". Do not reopen and re-save it in Excel.
- Upload the file with Browse or drag and drop. If an error message appears, fix the file, remove the bad upload from the dashboard, and upload the corrected one.
- Select Start to open the Review Form Information page. Remove any rows you do not want.
- Select Add All. The Upload Successful page shows how many forms are ready and how many need more information.
- Submit from the Unsubmitted Forms page, up to 100 forms at a time. Review the Summary of Transmissions and select Submit All.
- Save the receipt ID from the confirmation page, then check the status later for accepted or rejected forms.
- Give recipients their copies. The portal lets you download recipient copies as PDFs, up to 100 forms per download.
Deadlines for tax year 2026 forms
| Form | Recipient copy | E-file with the IRS |
|---|---|---|
| 1099-NEC | February 1, 2027 | February 1, 2027 |
| 1099-MISC | February 1, 2027 (February 16 if boxes 8 or 10 are used) | March 31, 2027 |
January 31, 2027 is a Sunday, so the January deadlines move to Monday, February 1. Anyone filing 10 or more information returns of all types combined must e-file.
Frequently asked questions
Is the IRIS Taxpayer Portal free?
Yes. The IRS charges nothing to file through the portal. You need an IRIS TCC.
Can I use my old FIRE TCC in IRIS?
No. The IRS says FIRE TCCs and IRIS TCCs are separate and not interchangeable.
Can one upload contain forms for several payers?
Yes, if your TCC role is transmitter. Each row then carries its own payer columns.
How do I correct a form I already filed?
The CSV template has no corrected-return column. Use the portal's correction screens for forms already submitted.
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)
- IRS: Instructions for Forms 1099-MISC and 1099-NEC
Last reviewed November 1, 2026.