IRIS 1099-SA CSV template and checker
Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, can be filed in the IRIS Taxpayer Portal with a CSV upload. Its template has 41 columns, 9 of them required, including 5 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-SA 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 41 columns
| Col. | Field | Required | Example | Formatting rules |
|---|---|---|---|---|
| A | Form Type | 1099-SA | ||
| B | Tax Year | 2022 | ||
| C | Trustee TIN Type | Yes | SSN | Must be entered as "SSN" and "EIN" |
| D | Trustee TaxTrustee 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 | Trustee Name Type | Yes | B | Must be entered as "B" for Business Name or "I" for Individual |
| F | Trustee 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 | Trustee 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 | Trustee First Name | 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 | Trustee Middle Name | James | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| J | Trustee 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 | |
| K | Trustee Suffix | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | ||
| L | Trustee 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 | Trustee 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 | Trustee 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 | Trustee 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 | Trustee 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 | Trustee 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 | Trustee Phone Type | D | Must be entered as "D" for Domestic or "I" for International | |
| S | Trustee 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 TaxTrustee 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 | 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 | 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 | 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 | 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 | 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 | 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 | ABC12345 | Length: Max 20 characters May not be the same as the Payer or Recipient Taxpayer ID Number | |
| AK | Box 1 - Gross distribution | $5000 | 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. | |
| AL | Box 2 - Earnings on Excess Contributions | $53.66 | 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 3 - Distribution code | 1 - Normal distributions | Length: Max 1 character Must be "1" for Normal distributions, "2" for Excess contributions, "3" for Disability, "4" for Death distribution other than code 6, "5" for Prohibited transaction or "6" for Death distribution after year of death to a nonspouse beneficiary | |
| AN | Box 4 - Fair Market Value (FMV) on date of death | $10000 | 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. | |
| AO | Box 5 - Select to indicate if this distribution was from an HSA, Archer MSA, or MA MSA. | HAS | Length: Max 1 character Must be "H" for HSA, "A" for Archer MSA or "M" for MA MSA |
What the checker does
- Header: reports missing, extra or reordered columns compared with the 1099-SA 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-SA CSV template?
Sign in to the IRIS Taxpayer Portal, open Upload CSV with Form Data, choose 1099-SA and the tax year, and select Download. The formatting guidelines are linked in the FAQ box on the same page.
How many 1099-SA 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.