IRIS 1099-DA CSV template and checker
Form 1099-DA, Digital Asset Proceeds From Broker Transactions, can be filed in the IRIS Taxpayer Portal with a CSV upload. Its template has 74 columns, 20 of them required, including 28 form box columns. Drop your file below to check it against every IRS rule, or read the column list further down.
Free. Checks every column against the IRS formatting guidelines.
2What the check found
3Download fixed files
Download the blank 1099-DA header (CSV) All IRIS templates
Built from the IRS TY2025 Template Formatting Guidelines, the latest posted. IRIS checks the header row against the template you download inside the portal, so upload with that one. Columns marked required are starred in the IRS guidelines.
Upload limits for every IRIS CSV
- Up to 250 records per file, header not counted, and files of 100KB or less.
- One form type and one tax year per file.
- Save as CSV UTF-8, and do not reopen and re-save the file in Excel.
- Leave money cells empty instead of 0.00, and enter Y or N in every checkbox column.
All 74 columns
| Col. | Field | Required | Example | Formatting rules |
|---|---|---|---|---|
| A | Form Type | 1099-DA | ||
| B | Tax Year | 2025 | ||
| C | Filer TIN Type | Yes | SSN | Must be entered as "SSN" and "EIN" |
| D | Filer Taxpayer ID Number | Yes | 123-23-1234 | Digits and dashes only Business TINs (EIN) must be in XX-XXXXXXX format Individual TINs (SSN) must be in XXX-XX-XXXX format |
| E | Filer Name Type | Yes | B | Must be entered as "B" for Business Name or "I" for Individual |
| F | Filer Business or Entity Name Line 1 | Yes | John Finch Company | Required if Name Type = "B" Length: Max 40 characters May only contain alphabet letters, numbers, blank space (), and the following special characters: hyphen (-), pound (#), parentheses (), ampersand (&), and apostrophe (') May not contain leading, trailing, and adjacent spaces |
| G | Filer Business or Entity Name Line 2 | Length: Max 40 characters May only contain alphabet letters, numbers, blank space (), and the following special characters: hyphen (-), pound (#), parentheses (), ampersand (&), apostrophe ('), slash (/), and percent (%) May not contain leading, trailing, and adjacent spaces | ||
| H | Filer First Name | Yes | John | Required if Name Type = "I" Required if Last Name is filled out Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces |
| I | Filer Middle Name | James | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| J | Filer Last Name (Surname) | Yes | Finch | Required if Name Type = "I" Required if First Name is filled out Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces |
| K | Filer Suffix | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | ||
| L | Filer Country | Yes | US | Must be entered according to their designated country abbreviation Link to country abbreviations: https://www.irs.gov/e-file- providers/foreign-country-code-listing-for-modernized-e-file |
| M | Filer Address Line 1 | Yes | 1234 Midway Rd | Length: Max 35 characters May only be alpha-numeric characters and the following special characters: hyphen ( - ) slash ( / ) space ( ) May not contain leading, trailing, and adjacent spaces |
| N | Filer Address Line 2 | Length: Max 35 characters May only be alpha-numeric characters and the following special characters: hyphen ( - ) slash ( / ) space ( ) May not contain leading, trailing, and adjacent spaces | ||
| O | Filer City/Town | Yes | Dallas | Length: Max 40 characters May only be alphabet characters and the following special characters: space ( ) May not contain leading, trailing, and adjacent spaces |
| P | Filer State/Province/ Territory | Yes | Texas (TX) | [Domestic] Must be entered as their 2 letter abbreviation Link to 2 letter abbreviation: https://www.irs.gov/pub/irs- utl/zip code and state abbreviations.pdf _ _ _ _ [Foreign] Length: Max 17 characters Alpha-numeric characters (A-Z, 0-9) and spaces only May not contain leading, trailing, and adjacent spaces |
| Q | Filer ZIP/Postal Code | Yes | 12309 | [Domestic] Length: Exactly 5, 9 or 12 characters Digits only [Foreign] Length: Max 9 characters Alpha-numeric characters only (A-Z, 0-9) |
| R | Filer Phone Type | D | Must be entered as "D" for Domestic or "I" for International | |
| S | Filer Phone | 2145555555 | Domestic Phone must be in one of the following formats: 1231231234, 123-123-1234, (123) 123-1234 International Phone must be 15 digits or less and may only include the "+" symbol at the beginning | |
| T | Recipient TIN Type | SSN | Required if Taxpayer ID Number is entered. Must be entered as "SSN", "EIN", "ATIN", "ITIN", "QI-EIN", or "UND" | |
| U | Recipient Taxpayer ID Number | 123-23-1234 | Business TINs (EIN, QI-EIN) must be in XX-XXXXXXX format Individual TINs (SSN, ITIN, ATIN) must be in XXX-XX-XXXX format Undeterminable TINs (UND) must be in XXXXXXXXX format | |
| V | Recipient Name Type | Yes | I | Must be entered as "B" for Business Name or "I" for Individual |
| W | Recipient Business or Entity Name Line 1 | ABC123 | Required if Name Type = "B" Length: Max 40 characters May only contain alphabet letters, numbers, blank space (), and the following special characters: hyphen (-), pound (#), parentheses (), ampersand (&), and apostrophe (') May not contain leading, trailing, and adjacent spaces | |
| X | Recipient Business or Entity Name Line 2 | Length: Max 40 characters May only contain alphabet letters, numbers, blank space (), and the following special characters: hyphen (-), pound (#), parentheses (), ampersand (&), apostrophe ('), slash (/), and percent (%) May not contain leading, trailing, and adjacent spaces | ||
| Y | Recipient First Name | Sarah | Required if Name Type = "I" Required if Last Name is filled out Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| Z | Recipient Middle Name | Jasmin | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| AA | Recipient Last Name (Surname) | Finch | Required if Name Type = "I" Required if First Name is filled out Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| AB | Recipient Suffix | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | ||
| AC | Recipient Country | Yes | US | Must be entered according to their designated country abbreviation Link to country abbreviations: https://www.irs.gov/e-file- providers/foreign-country-code-listing-for-modernized-e-file |
| AD | Recipient Address Line 1 | Yes | 1234 Midway Rd | Length: Max 35 characters May only be alpha-numeric characters and the following special characters: hyphen ( - ) slash ( / ) space ( ) May not contain leading, trailing, and adjacent spaces |
| AE | Recipient Address Line 2 | Length: Max 35 characters May only be alpha-numeric characters and the following special characters: hyphen ( - ) slash ( / ) space ( ) May not contain leading, trailing, and adjacent spaces | ||
| AF | Recipient City/Town | Yes | Dallas | Length: Max 40 characters May only be alphabet characters and the following special characters: space ( ) May not contain leading, trailing, and adjacent spaces |
| AG | Recipient State/Province/ Territory | Yes | TX | [Domestic] Must be entered as their 2 letter abbreviation Link to 2 letter abbreviation: https://www.irs.gov/pub/irs- utl/zip code and state abbreviations.pdf _ _ _ _ [Foreign] Length: Max 17 characters Alpha-numeric characters (A-Z, 0-9) and spaces only May not contain leading, trailing, and adjacent spaces |
| AH | Recipient ZIP/Postal Code | Yes | 12309 | [Domestic] Length: Exactly 5, 9 or 12 characters Digits only [Foreign] Length: Max 9 characters Alpha-numeric characters only (A-Z, 0-9) |
| AI | Office Code | 1234 | Length: Exactly 4 digits | |
| AJ | Form Account Number | Length: Max 20 characters May not be the same as the Filer or Recipient Taxpayer ID Number | ||
| AK | CUSIP number | 100200123 | Length: Max 9 characters Alphanumeric only (A-Z, 0-9), no other characters allowed. The user will not be able to enter more than the maximum number of characters in this field | |
| AL | Applicable checkbox on Form 8949 | Code D | Length: Max 1 character Must be "A" for Code A, "B" for Code B, "D" for Code D, "E" for Code E, or "X" for Code X | |
| AM | Box 1a - Code for digital asset | Yes | ABC123456 | Length: Max 9 characters May only include alphanumerics |
| AN | Box 1b - Name of digital asset | Yes | ABC123 | Length: Max 35 characters <Name> should only include alphanumeric values and certain special characters and may not include leading or trailing spaces, or more than 1 space in a row. Allowed special characters include the following: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü |
| AO | Box 1c - Number of units | Yes | 20 | Length: Max 32 characters Must have no more than 18 digits after the decimal May not be zero |
| AP | Box 1d - Date acquired | 200 | Length: Max 8 characters Digits only Date field must be in MM/DD/YYYY format May not be a future date. | |
| AQ | Box 1e - Date sold or disposed | 11/12/2025 | Length: Max 8 characters Digits only Date field must be in MM/DD/YYYY format Must fall within the tax year the form is being prepared for. | |
| AR | Box 1f - Proceeds | Should be between - $999,999,999,999,999 and $999,999,999,999,999. Must be digits only except 1 decimal and 1 dash is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | ||
| AS | Box 1g - Cost or other basis | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | ||
| AT | Box 1h - Accrued market discount | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | ||
| AU | Box 1i - Wash sales loss disallowed | 500 | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| AV | Box 2 - Check if basis reported to IRS | Y | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| AW | Box 3a - Reported to IRS | G | Length: Max 1 character Must be "G" for Gross proceeds or "N" for Net proceeds | |
| AX | Box 3b - Check if proceeds from: | Y | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| AY | Box 4 - Federal income tax withheld | 500 | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| AZ | Box 5 - Check if loss is not allowed based on amount in 1f | N | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| BA | Box 6 - Gross gain or loss: | S | Length: Max 1 character Must be either "S" for Short-term or "L" Long-term | |
| BB | Box 6 - Check if all or a portion of the gain or loss may be ordinary | Y | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| BC | Box 7 - Check if 1f is only cash | Y | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| BD | Box 8 - Check if broker relied on customer- provided acquisition information | N | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| BE | Box 9 - Check if digital asset is a noncovered security | Y | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| BF | Box 11a - Check if gross proceeds reported in 1f is an aggregate amount for | AL100200300 | Length: Max 1 character Must be either "Q" for Qualifying Stablecoins or "S" Specified NFTs | |
| BG | Box 11b - If 11a checked, number of transactions | 1200 | Should be between 0 and 999,999,999,999,999. | |
| BH | Box 11c - For aggregate reporting of specified NFTs, aggregate gross proceeds reported in 1f that are attributable to first sales by creator or minter | 250 | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| BI | Box 12a - Number of units transferred in | Example Comment | Length: Max 32 characters Must have no more than 18 digits after the decimal May not be zero | |
| BJ | Box 12b - If transferred in, provide transfer-in date | Length: Max 8 characters Digits only Date field must be in MM/DD/YYYY format May not be a future date. | ||
| BK | State 1 Box 14 - Select the state that applies to this payer | AL | State 1 is required if one or more fields in that section are filled in. State 1's state, territory, province, and military equivalents should be entered as their 2 letter abbreviation Link to 2 letter abbreviation: https://www.irs.gov/pub/irs- utl/zip code and state abbreviations.pdf _ _ _ _ | |
| BL | Box 16 - State tax withheld | 100 | Should be between $0 and $999,999,999,999,999. Cannot be negative One or more payment amounts must be entered if State 1 is selected. Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| BM | Box 15 - State/Payer’s state number | AL100200300 | Should be a maximum of 24 characters. May not include spaces() or special characters (such as @, %, ^, etc.). Must be alpha-numeric characters. | |
| BN | State income | 1200 | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| BO | Local income tax withheld | 250 | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| BP | Special Data Entries (?) | Example Comment | Length: Max 60 characters Should only include alphanumeric values and certain special characters and may not include leading or trailing spaces, or more than 1 space in a row. Allowed special characters include the following: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü. Allowed special characters include the following: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü | |
| BQ | State 2 Box 14 - Select the state that applies to this payer | State 2 is required if one or more fields in that section are filled in. State 2's state, territory, province, and military equivalents should be entered as their 2 letter abbreviation Link to 2 letter abbreviation: https://www.irs.gov/pub/irs- utl/zip code and state abbreviations.pdf _ _ _ _ | ||
| BR | Box 16 - State tax withheld | 500 | Should be between $0 and $999,999,999,999,999. Cannot be negative One or more payment amounts must be entered if State 2 is selected. Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| BS | Box 15 - State/Payer’s state number | AL100200300 | Should be a maximum of 24 characters. May not include spaces() or special characters (such as @, %, ^, etc.). Must be alpha-numeric characters. | |
| BT | State income | 1200 | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| BU | Local income tax withheld | 250 | Should be between $0 and $999,999,999,999,999. Cannot be negative Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. Check for long numbers in money amount fields that may have been formatted in scientific notation. For example: 1.045E+5. | |
| BV | Special Data Entries (?) | Example Comment | Length: Max 60 characters Should only include alphanumeric values and certain special characters and may not include leading or trailing spaces, or more than 1 space in a row. Allowed special characters include the following: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü Allowed special characters include the following: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü |
What the checker does
- Header: reports missing, extra or reordered columns compared with the 1099-DA template.
- Safe fixes: trims stray spaces, writes amounts as plain numbers, leaves $0 cells empty, fills empty Y/N boxes with N, adds dashes to TINs from the TIN type, restores ZIP leading zeros, converts state names to codes and rewrites dates.
- Errors to fix yourself: required columns left empty, values over the length limit, codes that are not in the allowed list, invalid TINs, ZIP codes and dates.
- Split: writes files of up to 250 records and under 100KB, keeping your header row.
Date columns: the IRS guidelines ask for MM/DD/YYYY but also say "Max 8 characters, Digits only". The checker accepts both MM/DD/YYYY and MMDDYYYY. If the portal rejects one, try the other.
For 1099-NEC and 1099-MISC, the main IRIS CSV tool goes further: it builds the template from QuickBooks, Excel or FIRE files.
Frequently asked questions
Where do I download the official 1099-DA CSV template?
Sign in to the IRIS Taxpayer Portal, open Upload CSV with Form Data, choose 1099-DA and the tax year, and select Download. The formatting guidelines are linked in the FAQ box on the same page.
How many 1099-DA records can one CSV hold?
Up to 250 records per file, not counting the header, and the file must be 100KB or less. The portal then submits at most 100 forms at a time.
What does "required" mean here?
The IRS guidelines mark these columns with an asterisk. Other columns can still become required by a rule, for example a TIN type when a TIN is entered.
Sources
- IRS: TY2025 IRIS CSV Template Formatting Guidelines (ZIP)
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
Last reviewed November 1, 2026.