Printable IRIS 1099 CSV Checklist (Before You Upload)

Run through this list before each upload to the IRIS Taxpayer Portal. Print it with Ctrl+P (Cmd+P on a Mac) or share the link with clients. The IRIS CSV tool checks most of these items automatically.

Before you start

IRIS Taxpayer Portal TCC (starts with D). Allow up to 45 days for approval.
IRS online account with identity verification for each person who signs in.
A signed W-9 for every recipient.
The current template for the form and tax year, downloaded under Upload CSV with Form Data.

Recipient data

Name matches the W-9 exactly. Mismatches cause business rules SHAREDIRFORM014 and 015.
Name Type is B for businesses and I for individuals.
Individuals have first and last name, each up to 20 characters, letters, spaces and hyphens only.
Business name line 1 is up to 40 characters. Use line 2 for the rest.
TIN has 9 digits with dashes: XX-XXXXXXX for an EIN, XXX-XX-XXXX for an SSN, ITIN or ATIN. Not masked.
TIN Type is filled whenever a TIN is entered.
Address lines are up to 35 characters, with no periods or # signs.
City has letters and spaces only. State is a 2-letter code.
ZIP has 5 or 9 digits, no dash, leading zeros kept.
Country is US for US addresses.

Amounts and boxes

Amounts have no $ signs or commas, and at most 2 decimals.
Zero amounts are left empty, not 0.00.
Payments meet the 2026 thresholds: $2,000 for most, $10 royalties, $600 attorney gross proceeds, any amount with backup withholding.
Every Y/N checkbox column has Y or N: 2nd TIN Notice, direct sales, and FATCA on 1099-MISC.
State columns are filled only for states you report, with at least one state amount each.

Payer data

Payer name and EIN match IRS records (business rule SMF018).
Payer phone is filled in (business rule S1H001).
Several payers in one file only with a transmitter TCC (business rule S1H048).

The file

One form type and one tax year per file.
Header row exactly as in the template, with no columns added, removed or moved.
No blank rows, and no sample row of commas.
Up to 250 records and 100KB per file.
Saved as CSV UTF-8 and not reopened and re-saved in Excel.

After uploading

Rows reviewed on Review Form Information, then Add All.
Submitted from Unsubmitted Forms, up to 100 forms at a time.
Receipt ID saved and status checked: Accepted, Accepted with Errors, Partially Accepted or Rejected.
Rejected submissions replaced within 60 days.
Recipient copies sent by February 1, 2027 (February 16 for 1099-MISC boxes 8 and 10).

Add the 2027 deadlines to your calendar (.ics)

Sources

Last reviewed November 1, 2026.

IRIS 1099 CSV checklist