IRIS 1099-R CSV template and checker
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., can be filed in the IRIS Taxpayer Portal with a CSV upload. Its template has 67 columns, 18 of them required, including 16 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
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Download the blank 1099-R 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 67 columns
| Col. | Field | Required | Example | Formatting rules |
|---|---|---|---|---|
| A | Form Type | 1099-R | ||
| B | Tax Year | 2022 | ||
| C | Payer TIN Type | Yes | SSN | Must be entered as "SSN" and "EIN" |
| D | Payer 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 | Payer Name Type | Yes | B | Must be entered as "B" for Business Name or "I" for Individual |
| F | Payer 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 | Payer 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 | Payer 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 | Payer Middle Name | James | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| J | Payer 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 | Payer Suffix | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | ||
| L | Payer 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 | Payer 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 | Payer 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 | Payer 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 | Payer 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 | Payer 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 | Payer Phone Type | D | Must be entered as "D" for Domestic or "I" for International | |
| S | Payer 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 | 1234 | Length: Max 20 characters May not be the same as the Payer or Recipient Taxpayer ID Number | |
| AK | FATCA Filing Requirements | Y | Checkboxes for "FATCA Filing Requirements", should be entered as "Y" for checked or "N" for unchecked. | |
| AL | Box 1 - Gross distribution | 1000.50 | 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. | |
| AM | Box 2a - Taxable amount | 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. | |
| AN | Box 2b - Taxable amount not determined | Y | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| AO | Box 2b - Total distribution | Y | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| AP | Box 3 - Capital gain (included in box 2a) | 345 | 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. | |
| AQ | Box 4 - Federal income tax withheld | 1900 | 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. | |
| AR | Box 5 - Employee contributions/Desginated Roth contributions or insurance premiums | 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. | ||
| AS | Box 6 - Net unrealized appreciation in employer's securities | Y | 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 7 - Distribution code(s) | Yes | A8 | Length: Max 2 characters Alpha-numeric characters only. Box 7 - Distribution Code is required. First character must only include the following: 1-9, A-H, J-N, P-U, W and Y. Second character must be a value that corresponds to first character. https://www.irs.gov/instructions/i1099r#en US 2023 publink10002 _ _ _ 1668 |
| AU | IRA/SEP/SIMPLE | Y | Length: Max 1 character Must be entered as "Y" for Yes or "N" for No | |
| AV | Box 8 - Other/Amount | 100 | 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. | |
| AW | Box 8 - Other/Percentage | 10 | Length: Max 5 characters Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. | |
| AX | Box 9a - Your percentage of total distribution | 8 | Length: Max 5 characters Digits only except 1 decimal is allowed Must have no more than two digits after the decimal. | |
| AY | Box 9b - Total employee contributions | 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 10 - Amount allocable to IRR within 5 years | 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. | ||
| BA | Box 11 - 1st year of designated Roth contributions | Length: Exactly 4 characters The date must fall within the form's tax year or past tax year or past tax year. | ||
| BB | Box 13 - Date of Payment | 12/16/2022 | Length: Max 10 characters Date field must be in MM/DD/YYYY format | |
| BC | Combined Federal/State Filing (CF/SF) Check all states that apply. | "AL,CA,DE" | Abbreviation must match a two-digit state abbreviation on the available state list. Duplicate state abbreviations cannot be present in the same field. State abbreviation list must be separated by commas and surrounded by quotation marks (","). State abbreviation list is not case sensitive. State abbreviations can be in any order. Any number of spaces are allowed, spaces will be removed before reading the array. | |
| BD | State 1 | 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 _ _ _ _ | |
| BE | State 1 - 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. | |
| BF | State 1 - State/Payer state number | AL100200300 | State 1 Box 16 should be a maximum of 24 characters. State 1 Box 16 - State/Payer's state number may not include spaces() or special characters (such as @, %, ^, etc.). State 1 Box 16 must be alpha-numeric characters. | |
| BG | State 1 - 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. | |
| BH | State 1 - 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. | |
| BI | State 1 - 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 | |
| BJ | State 2 | 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 _ _ _ _ | ||
| BK | State 2 - State Tax Withheld | 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 | ||
| BL | State 2 - State/Payer state number | State 2 Box 16 should be a maximum of 24 characters. State 2 Box 16 - State/Payer's state number may not include spaces() or special characters (such as @, %, ^, etc.). State 2 Box 16 must be alpha-numeric characters. | ||
| BM | State 2 - State income | 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. | ||
| BN | State 2 - Local income tax withheld | 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 | State 2 - Special Data Entries | 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 |
1099-R is part of the Combined Federal/State Filing program. Fill the CF/SF and state columns only if your TCC is enrolled.
What the checker does
- Header: reports missing, extra or reordered columns compared with the 1099-R 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-R CSV template?
Sign in to the IRIS Taxpayer Portal, open Upload CSV with Form Data, choose 1099-R and the tax year, and select Download. The formatting guidelines are linked in the FAQ box on the same page.
How many 1099-R 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.