IRIS 1099-SB CSV template and checker
Form 1099-SB, Seller's Investment in Life Insurance Contract, can be filed in the IRIS Taxpayer Portal with a CSV upload. Its template has 47 columns, 10 of them required, including 2 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-SB 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 47 columns
| Col. | Field | Required | Example | Formatting rules |
|---|---|---|---|---|
| A | Form Type | 1099-SB | ||
| B | Tax Year | 2024 | ||
| C | Issuer TIN Type | Yes | SSN | Must be entered as "SSN" and "EIN" |
| D | Issuer 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 | Issuer Name Type | Yes | B | Must be entered as "B" for Business Name or "I" for Individual |
| F | Issuer 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 | Issuer 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 | Issuer 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 | Issuer Middle Name | James | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| J | Issuer 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 | Issuer Suffix | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | ||
| L | Issuer 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 | Issuer 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 | Issuer 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 | Issuer 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 | Issuer 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 | Issuer 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 | Issuer Phone Type | D | Must be entered as "D" for Domestic or "I" for International | |
| S | Issuer 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 | Seller TIN Type | SSN | Required if Taxpayer ID Number is entered. Must be entered as "SSN", "EIN", "ATIN", "ITIN", "QI-EIN", or "UND" | |
| U | Seller 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 | Seller Name Type | I | Must be entered as "B" for Business Name or "I" for Individual | |
| W | Seller 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 | Seller 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 | Seller 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 | Seller Middle Name | Jasmin | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| AA | Seller 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 | Seller Suffix | Length: Max 20 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | ||
| AC | Seller 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 | Seller 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 | Seller 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 | Seller 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 | Seller 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 | Seller 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) May not contain leading, trailing, and adjacent spaces | |
| AI | Policy number | Yes | 689087 | Length: Max 30 characters Must be less than or equal to 30 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 |
| AJ | Box 1 - Investment in Contract | 2000 | 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. | |
| AK | Box 2 - Surrender Amount | 450 | 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 | Enter information if Issuer's Contact Information is different from ISSUER, leave blank if same. | N | N/A | |
| AM | Issuer's Name | Tom | Length: Max 35 characters May only contain alphabet letters, blanks ( ) and hyphens (-) May not contain leading, trailing, and adjacent spaces | |
| AN | Issuer's 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 Address fields are optional, but if filled in, domestic addresses must include Country, Address Line 1, City/Town, State/Province/Territory, and ZIP/Postal code. Foreign addresses must include Country and Address Line 1 | |
| AO | Issuer's Address Line 1 | 123 Main St | Length: Max 35 characters May only be alpha-numeric characters and the following special characters: hyphen ( - ) slash (/) single space ( ) May not contain leading, trailing, and adjacent spaces Address fields are optional, but if filled in, domestic addresses must include Country, Address Line 1, City/Town, State/Province/Territory, and ZIP/Postal code. Foreign addresses must include Country and Address Line 1 | |
| AP | Issuer's Address Line 2 | Length: Max 35 characters May only be alpha-numeric characters and the following special characters: hyphen ( - ) slash (/) single space ( ) May not contain leading, trailing, and adjacent spaces Address fields are optional, but if filled in, domestic addresses must include Country, Address Line 1, City/Town, State/Province/Territory, and ZIP/Postal code. Foreign addresses must include Country and Address Line 1 | ||
| AQ | Issuer's City/Town | Arlington | Length: Max 40 characters May only be alpha-numeric characters and the following special characters: space ( ) Must be less than or equal to 40 characters. May not contain leading, trailing, and adjacent spaces Address fields are optional, but if filled in, domestic addresses must include Country, Address Line 1, City/Town, State/Province/Territory, and ZIP/Postal code. Foreign addresses must include Country and Address Line 1 | |
| AR | Issuer's State/Province/ Territory | VA | [Domestic] Length: Max 2 characters Must be 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 Must be less than or equal to 17 characters. Alpha-numeric characters (A-Z, 0-9) and spaces only May not contain leading, trailing, and adjacent spaces Address fields are optional, but if filled in, domestic addresses must include Country, Address Line 1, City/Town, State/Province/Territory, and ZIP/Postal code. Foreign addresses must include Country and Address Line 1 | |
| AS | Issuer's ZIP/Postal Code | 22201 | [Domestic] Length: Exactly 5, 9 or 12 characters Digits only [Foreign] Length: Max 9 characters Alpha-numeric characters only Address fields are optional, but if filled in, domestic addresses must include Country, Address Line 1, City/Town, State/Province/Territory, and ZIP/Postal code. Foreign addresses must include Country and Address Line 1 | |
| AT | Issuer's Phone Type | I | Length: Max 1 character Must be "D" for Domestic or "I" for International | |
| AU | Issuer's Phone | 2020381034 | [Domestic] Length: Exactly 10 characters Digits only. [Foreign] Length: Max. 16 characters (15 digits, 1 '+' symbol) Digits only except one "+" symbol is allowed at the beginning |
What the checker does
- Header: reports missing, extra or reordered columns compared with the 1099-SB 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-SB CSV template?
Sign in to the IRIS Taxpayer Portal, open Upload CSV with Form Data, choose 1099-SB and the tax year, and select Download. The formatting guidelines are linked in the FAQ box on the same page.
How many 1099-SB 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.