Free IRIS tool
FIRE to IRIS converter: where every field goes
IRIS won't take FIRE's 750-character records. Paste a FIRE 1099-NEC or 1099-MISC file and see, position by position, where each field lands in IRIS, then download IRIS Taxpayer Portal CSV rows.
Your FIRE file is decoded entirely in your browser. Nothing is uploaded to us or stored.
Short answer
IRIS doesn't accept FIRE files. FIRE uses fixed-width 750-character text records laid out in Publication 1220; the IRIS Taxpayer Portal takes the IRS's CSV templates, and IRIS A2A takes XML. To move 1099-NEC and 1099-MISC data across, each payee B record becomes one CSV row: amounts in cents become decimals, TINs gain dashes, FIRE amount codes become box columns, and the name control, sequence numbers and corrected-return indicator have no CSV column. The last day to file through FIRE is November 19, 2026.
- One form type and tax year per CSV file
- Corrections use Correct/Replace in the portal, not a CSV
- An IRIS TCC (five characters, starting with D) replaces the FIRE TCC
- CF/SF state codes become two-letter abbreviations
Last reviewed against IRS Publication 1220 (Rev. 5-2026) and the TY2025 IRIS CSV template guidelines.
Payee "B" record to IRIS, field by field
Positions from Publication 1220 (tax year 2025); IRIS columns from the IRS's IRIS CSV template guidelines.
| FIRE position | FIRE field | In IRIS |
|---|---|---|
| 1 | Record type "B" | One CSV row per form |
| 2-5 | Payment year | Tax Year |
| 6 | Corrected return indicator (G or C) | No column: corrections use Correct/Replace in the portal (one step for name, TIN and amount errors) |
| 7-10 | Name control | No column in the IRIS CSV template |
| 11 | Type of TIN (1 = EIN, 2 = SSN/ITIN/ATIN) | Recipient TIN Type (SSN, EIN, ITIN, ATIN, QI-EIN or UND) |
| 12-20 | Payee TIN, 9 digits | Recipient Taxpayer ID Number, with dashes |
| 21-40 | Issuer's account number for payee | Form Account Number |
| 41-44 | Issuer's office code | Office Code |
| 55-270 | Payment amounts 1-9, A-H, J (cents, no decimal point) | Box columns, with a decimal point (e.g. 12500.00) |
| 287 | Foreign country indicator | Recipient Country (country abbreviation) |
| 288-327 | First payee name line | Business Name Line 1, or First and Last Name for individuals |
| 328-367 | Second payee name line | Business or Entity Name Line 2 |
| 368-407 | Payee mailing address | Recipient Address Line 1 (and Line 2) |
| 448-487 | Payee city | Recipient City/Town |
| 488-489 | Payee state | Recipient State/Province/Territory |
| 490-498 | Payee ZIP | Recipient ZIP/Postal Code (digits only) |
| 500-507 | Record sequence number | None: IRIS assigns Record IDs |
| 544 | Second TIN notice ("2") | 2nd TIN Notice (Y/N) |
| 547 | Direct sales indicator ("1") | 1099-NEC Box 2 / 1099-MISC Box 7 (Y/N) |
| 548 | FATCA filing requirement (1099-MISC) | FATCA Filing Requirements (Y/N) |
| 663-722 | Special data entries | State 1 - Special Data Entries |
| 723-734 | State income tax withheld | State 1 - State Tax Withheld |
| 735-746 | Local income tax withheld | State 1 - Local income tax withheld |
| 747-748 | Combined Federal/State code (01 = AL … 55 = WI) | CF/SF column with two-letter states, e.g. "ID" |
Issuer "A" record to IRIS
| FIRE position | FIRE field | In IRIS |
|---|---|---|
| 6 | Combined Federal/State Filing indicator | Opt in on your IRIS TCC application, then tick CF/SF per form |
| 12-20 | Issuer TIN | Payer Taxpayer ID Number (with dashes) and Payer TIN Type |
| 26-27 | Type of return (NE = 1099-NEC, A = 1099-MISC) | Form Type; one form type per CSV file |
| 28-45 | Amount codes | No equivalent: each box has its own column |
| 53-92 / 93-132 | First and second issuer name lines | Payer Business or Entity Name Line 1 and 2 |
| 134-173 … 216-224 | Issuer address, city, state, ZIP | Payer Address, City/Town, State, ZIP |
| 225-239 | Issuer phone | Payer Phone Type and Payer Phone |
FIRE's Transmitter "T", End of Issuer "C", State Totals "K" and End of Transmission "F" records have no IRIS CSV equivalent: the portal builds the transmission, totals and receipt for you.
FIRE amount codes to IRIS boxes
| Amount code | 1099-NEC (type NE) | 1099-MISC (type A) |
|---|---|---|
| 1 | Box 1 Nonemployee compensation | Box 1 Rents |
| 2 | Box 2 Royalties | |
| 3 | Box 3 Other income | |
| 4 | Box 4 Federal income tax withheld | Box 4 Federal income tax withheld |
| 5 | Box 5 Fishing boat proceeds | |
| 6 | Box 6 Medical and health care payments | |
| 8 | Box 8 Substitute payments | |
| A | Box 9 Crop insurance proceeds | |
| C | Box 10 Gross proceeds paid to an attorney | |
| D | Box 12 Section 409A deferrals | |
| E | Box 15 (FIRE: Section 409A income) | |
| F | Box 11 Fish purchased for resale |
The biggest differences, in plain English
- Format: FIRE is fixed-width text with amounts in cents and no decimal point; IRIS CSV has one named column per field, amounts with a decimal point, and TINs with dashes.
- Credentials: your FIRE TCC won't work. IRIS needs its own TCC, starting with "D". See the IRIS Taxpayer Portal guide.
- Corrections: no G/C codes. Correct accepted forms in the portal; name and TIN errors are a single step.
- Totals: no "C", "K" or "F" records to balance. IRIS builds them.
- Size: the portal takes uploads of up to 100 forms per submission; the A2A channel takes up to 100 MB of XML per transmission.
Building the CSV from a spreadsheet instead? Use the IRIS CSV builder.
Related tools
- What changes and when: FIRE to IRIS.
- Get your IRIS code: IRIS TCC application.
- Uploading the result: the IRIS Taxpayer Portal guide.
Sources
Questions
FIRE to IRIS questions
Can I upload my FIRE file to IRIS?
No. IRIS doesn't accept FIRE's fixed-length 750-character records. The IRIS Taxpayer Portal takes the IRS's own CSV templates (or forms keyed in by hand), and the A2A channel takes XML. The converter above turns 1099-NEC and 1099-MISC records from a FIRE file into IRIS CSV rows.
Where did the name control go?
The IRIS Taxpayer Portal CSV templates don't have a name control column. IRIS works from the name and TIN you supply, so getting the recipient's name right still matters: use the name that goes with the TIN.
How are corrections different in IRIS?
FIRE used a G code for one-step corrections and G then C for two-step ones. IRIS has no G/C codes: you correct an accepted form with Correct/Replace in the portal (or a correction transmission in A2A), and a wrong name or TIN is a one-step correction. Only a wrong form type takes two steps.
Does the converter send my FIRE file anywhere?
No. The file is read and converted entirely in your browser, and the CSV is created on your computer. Nothing is uploaded to EFileForMe or anyone else.
What if I don't want to deal with IRIS at all?
Use an authorized e-file provider. EFileForMe files with the IRS on your behalf, so you don't need your own IRIS TCC, and you can import your data from a spreadsheet instead of reformatting it.
Skip the conversion altogether
EFileForMe is an authorized e-file provider. Import your payees from a spreadsheet, check the data as it's saved, and we file with the IRS. No IRIS TCC, no file formats.