IRIS 1099-MISC CSV template: columns and formats
The IRIS Taxpayer Portal 1099-MISC template has 64 columns, 14 of them marked required. This table lists each one with the format the IRS guidelines require.
Download the blank 1099-MISC header (CSV)
This file follows the TY2025 Template Formatting Guidelines, the latest the IRS has posted. The template you download inside the portal is the one IRIS checks against, so prefer it when it differs. You can drop either one into the IRIS CSV tool to fill it from your accounting export.
All columns
| Col. | Header | Required | Format |
|---|---|---|---|
| A | Form Type | "1099-MISC" | |
| B | Tax Year | 4-digit year | |
| C | Payer TIN Type | Yes | EIN or SSN |
| D | Payer Taxpayer ID Number | Yes | XX-XXXXXXX (EIN) or XXX-XX-XXXX (SSN, ITIN, ATIN) |
| E | Payer Name Type | Yes | B (business) or I (individual) |
| F | Payer Business or Entity Name Line 1 | up to 40 characters | |
| G | Payer Business or Entity Name Line 2 | up to 40 characters | |
| H | Payer First Name | up to 20 letters, spaces, hyphens | |
| I | Payer Middle Name | up to 20 letters, spaces, hyphens | |
| J | Payer Last Name (Surname) | up to 20 letters, spaces, hyphens | |
| K | Payer Suffix | up to 20 letters, spaces, hyphens | |
| L | Payer Country | Yes | US, or the IRS country code |
| M | Payer Address Line 1 | Yes | up to 35 characters |
| N | Payer Address Line 2 | up to 35 characters | |
| O | Payer City/Town | Yes | up to 40 letters and spaces |
| P | Payer State/Province/Territory | Yes | 2-letter code |
| Q | Payer ZIP/Postal Code | Yes | 5 or 9 digits, no dash |
| R | Payer Phone Type | D or I | |
| S | Payer Phone | 10 digits | |
| T | Recipient TIN Type | SSN, EIN, ITIN, ATIN, QI-EIN or UND | |
| U | Recipient Taxpayer ID Number | XX-XXXXXXX (EIN) or XXX-XX-XXXX (SSN, ITIN, ATIN) | |
| V | Recipient Name Type | Yes | B (business) or I (individual) |
| W | Recipient Business or Entity Name Line 1 | up to 40 characters | |
| X | Recipient Business or Entity Name Line 2 | up to 40 characters | |
| Y | Recipient First Name | up to 20 letters, spaces, hyphens | |
| Z | Recipient Middle Name | up to 20 letters, spaces, hyphens | |
| AA | Recipient Last Name (Surname) | up to 20 letters, spaces, hyphens | |
| AB | Recipient Suffix | up to 20 letters, spaces, hyphens | |
| AC | Recipient Country | Yes | US, or the IRS country code |
| AD | Recipient Address Line 1 | Yes | up to 35 characters |
| AE | Recipient Address Line 2 | up to 35 characters | |
| AF | Recipient City/Town | Yes | up to 40 letters and spaces |
| AG | Recipient State/Province/Territory | Yes | 2-letter code |
| AH | Recipient ZIP/Postal Code | Yes | 5 or 9 digits, no dash |
| AI | Office Code | exactly 4 digits | |
| AJ | Form Account Number | up to 20 characters, not the TIN | |
| AK | FATCA Filing Requirements | Y or N | |
| AL | 2nd TIN Notice | Y or N | |
| AM | Box 1 - Rents | digits and one decimal point, no $ or commas, blank if zero | |
| AN | Box 2 - Royalties | digits and one decimal point, no $ or commas, blank if zero | |
| AO | Box 3 - Other income | digits and one decimal point, no $ or commas, blank if zero | |
| AP | Box 4 - Federal income tax withheld | digits and one decimal point, no $ or commas, blank if zero | |
| AQ | Box 5 - Fishing boat proceeds | digits and one decimal point, no $ or commas, blank if zero | |
| AR | Box 6 - Medical and health care payments | digits and one decimal point, no $ or commas, blank if zero | |
| AS | Box 7 - Direct sales of $5,000 or more of consumer products to a recipient for resale | Y or N | |
| AT | Box 8 - Substitute payments in lieu of dividends or interest | digits and one decimal point, no $ or commas, blank if zero | |
| AU | Box 9 - Crop insurance proceeds | digits and one decimal point, no $ or commas, blank if zero | |
| AV | Box 10 - Gross proceeds paid to an attorney | digits and one decimal point, no $ or commas, blank if zero | |
| AW | Box 11 - Fish purchased for resale | digits and one decimal point, no $ or commas, blank if zero | |
| AX | Box 12 - Section 409A deferrals | digits and one decimal point, no $ or commas, blank if zero | |
| AY | Box 15 - Nonqualified deferred compensation | digits and one decimal point, no $ or commas, blank if zero | |
| AZ | Combined Federal/State Filing (CF/SF) Check all states that apply. | state codes in quotes, comma-separated | |
| BA | State 1 | 2-letter code | |
| BB | State 1 - State Tax Withheld | digits and one decimal point, no $ or commas, blank if zero | |
| BC | State 1 - State/Payer state number | up to 24 letters and digits | |
| BD | State 1 - State income | digits and one decimal point, no $ or commas, blank if zero | |
| BE | State 1 - Local income tax withheld | digits and one decimal point, no $ or commas, blank if zero | |
| BF | State 1 - Special Data Entries | up to 60 characters | |
| BG | State 2 | 2-letter code | |
| BH | State 2 - State Tax Withheld | digits and one decimal point, no $ or commas, blank if zero | |
| BI | State 2 - State/Payer state number | up to 24 letters and digits | |
| BJ | State 2 - State income | digits and one decimal point, no $ or commas, blank if zero | |
| BK | State 2 - Local income tax withheld | digits and one decimal point, no $ or commas, blank if zero | |
| BL | State 2 - Special Data Entries | up to 60 characters |
Conditional rules
- Name type B requires Business or Entity Name Line 1. Name type I requires first and last name.
- The recipient TIN type is required when a TIN is entered.
- At least one amount box must have an amount, or Box 7 must be Y.
- If any State 1 field is filled, State 1 is required. A selected state needs at least one state amount. The same applies to State 2.
- Leave money cells blank instead of entering 0.00.
New boxes on the 2026 form
The December 2026 revision of the instructions adds boxes for the cash tips and overtime rules in Public Law 119-21. The TY2025 template above has no columns for them yet:
- Box 13a Cash tips
- Box 13b Treasury Tipped Occupation Code(s), up to two codes
- Box 14 Qualified overtime compensation included in box 3
When the IRS posts the tax year 2026 template, download it from the portal and add it to the tool. The tool matches renamed boxes such as "Box 1a - Nonemployee Compensation" by their description and fills the new columns from your data.
Frequently asked questions
Where do I get the official 1099-MISC template?
Sign in to the IRIS Taxpayer Portal, open Upload CSV with Form Data, pick the form type and tax year, and select Download. The IRS also posts the formatting guidelines as a ZIP on its IRIS page.
Are the column headers case sensitive?
IRIS validates the header descriptions, so copy them exactly from the template. The safest route is to start from a freshly downloaded template each year.
Can I add my own columns, like notes?
No. Extra columns make the file fail. Keep your notes in a separate file.
Sources
- IRS: TY2025 IRIS CSV Template Formatting Guidelines (ZIP)
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS: Instructions for Forms 1099-MISC and 1099-NEC
Last reviewed November 1, 2026.