IRIS error codes: what they mean and how to fix them
After you submit, IRIS checks each return against IRS business rules. A failed rule either rejects the return or marks it "Accepted with Errors". These are the rules the IRS listed as the most common in the 2026 filing season.
Accepted, Accepted with Errors, Rejected
| Status | What it means | What to do |
|---|---|---|
| Accepted | The returns passed every check. | Nothing. Keep the receipt ID. |
| Accepted with Errors | The IRS took the returns, but some data failed a business rule. | Fix the data and file a correction where the rule calls for it, such as a wrong TIN or name. |
| Partially Accepted | Some returns in the transmission were rejected. | Fix the rejected returns and send them again as originals. |
| Rejected | Nothing in the transmission was accepted. | Fix the cause and file again as an original before the deadline. |
The most common business rules
| Code | IRS message | Result | Fix |
|---|---|---|---|
| SHAREDIRFORM015 | If Business Name and TIN in Recipient Detail have a value, they must match the IRS database. | Accepted with Errors | Use the exact legal name from line 1 of the W-9 with that EIN, not a trade name. Check with the IRS TIN Matching program before filing. |
| SHAREDIRFORM014 | If Person Name and TIN in Recipient Detail have a value, they must match the IRS database. | Accepted with Errors | Use the name as it appears on the person's Social Security card. Married names and hyphenated surnames are common mismatches. |
| S1H001 | Phone Number in Issuer Detail must have a value. | Accepted with Errors | Fill in Payer Phone. The CSV template lists it as optional, but this rule flags it when it is empty. The tool warns you. |
| S1H002 | TCC is not authorized to participate in CFSF program. | Accepted with Errors | Leave the Combined Federal/State Filing column empty, or get your TCC approved for the program. |
| SMF018 | If Business Name in Issuer Detail has a value, then TIN and Business Name must match IRS records. | Reject | The payer name must be the legal name the IRS has on file for your EIN, as on your CP 575 or 147C letter. |
| S1H048 | A Transmitter TCC must be used to submit for more than one business. | Reject | A file with several payers needs a TCC with the transmitter role. Otherwise make one file per payer. The tool warns when a file has more than one payer. |
Source: IRS IRIS Working Group meetings, February and March 2026. In early February 2026 the IRS wrongly rejected some submissions under S1H048 and asked filers to resubmit them as originals.
Name and TIN mismatches cause most problems
The two most common rules both check the recipient's name against the TIN in IRS records. Formatting fixes cannot solve them. Before you file:
- Get a signed W-9 from every contractor and copy the name exactly, letter for letter, minus the characters IRIS does not allow.
- For a sole proprietor, file under the person's name and SSN, or the business name and EIN. Do not mix one with the other.
- For a single-member LLC that is a disregarded entity, use the owner's name and TIN as shown on the W-9.
- Use the free IRS TIN Matching service in e-Services to check names and TINs in bulk.
Known IRIS issues in 2026
- The 1099-MISC CSV template put some data in the wrong fields in the portal. The IRS deployed a fix on January 6, 2026, and suggests checking rows on the Review Form Information page.
- The 1099-NEC template did not accept Box 3 (excess golden parachute payments) until updated guidelines were posted on January 14, 2026.
Frequently asked questions
Do I need to correct an "Accepted with Errors" return?
The IRS accepted the return, but the data broke a rule. For name and TIN mismatches, the IRS may later send a CP2100 or 972CG notice. Fix the data in your records, and file a correction when the error is in the name, TIN or amounts.
Why does IRIS flag a missing payer phone when the template says it is optional?
The CSV formatting guidelines do not mark Payer Phone as required, but business rule S1H001 flags a return when the issuer phone is empty. Always fill it in.
Can this tool check names against IRS records?
No. Only the IRS can match names and TINs, through its TIN Matching program. The tool checks format, length, characters and the rules that can be checked without IRS data.
Sources
- IRS IRIS Working Group meeting slides, March 11, 2026 (top business rules, known issues)
- IRS IRIS Working Group meeting slides, February 11, 2026 (known issues)
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
Last reviewed November 1, 2026.