Free IRIS guide
How to file 1099s in the IRIS Taxpayer Portal
With FIRE shutting down, the IRS's free IRIS Taxpayer Portal is how businesses e-file 1099s with the IRS themselves. Here's the whole process, step by step, including exactly what goes in each field.
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Short answer
The IRIS Taxpayer Portal is the IRS's free website for e-filing 1099s and other information returns. You need an IRIS Transmitter Control Code first: apply online with at least two Responsible Officials and two Contacts (one each for sole proprietorships, S corporations and single-member LLCs), each verified with ID.me, and allow up to 45 days. Then enter forms one at a time or upload the IRS CSV templates, submit up to 100 forms per submission, and track each transmission's status by Receipt ID.
- IRIS TCCs are five characters starting with D
- Stuck at Received by IRS? Allow 7 days for processing
- CSV limit: 250 records per Pub 5717, 100 per Pub 5719; keep to 100
- Recipient copies download as PDFs, up to 100 per ZIP
Last reviewed against IRS Publication 5717 (Rev. 9-2026) and Publication 5903.
Are you ready to file in IRIS? Tick what you already have.
Step 1: Get an IRIS TCC
A Transmitter Control Code (TCC) is your filing credential. IRIS TCCs are five characters and start with "D". FIRE and AIR TCCs don't work in IRIS, and the portal and the A2A channel each need their own.
- Make sure everyone who'll be on the application, your Responsible Officials and Contacts (at least two of each, or one of each for a sole proprietorship, S corporation or single-member LLC), has an IRS account verified with ID.me.
- Go to the IRIS Application for TCC page and sign in to e-Services.
- On "Select Your Organization", choose Individual, then New Application → IRIS Application for TCC.
- Enter the firm's details: its EIN (an SSN or ITIN isn't accepted), legal name and a physical address. Opt into Combined Federal/State Filing here if you want the IRS to forward forms to states.
- Pick your role: Issuer if you only file for your own EIN, Transmitter if you file for others (or as a sole proprietor filing under an SSN).
- Add the people, then have each Responsible Official sign with their 5-digit PIN and submit.
The IRS says to allow up to 45 days, although many are approved within a day. The TCC appears in your application summary, and a confirmation letter follows by mail. A TCC that goes unused for three years is deleted. Full details are in Pub 5903, IRIS Application for TCC tutorial.
Step 2: Sign in and set up your issuer
Sign in at the IRIS Taxpayer Portal and select your TCC. The dashboard has tiles for Start New Form, View Unsubmitted Forms, Upload CSV with Form Data, View Submitted Forms, Request Automatic Extensions and Issuer Management.
Before entering forms by hand, save the issuer (the payer) in Issuer Management, with a nickname. You can save up to 25 issuers.
Step 3: Enter forms. What goes in each field
For manual entry, choose the form type and tax year (the current year or the four before it, back to 2022). Then work through these screens:
| Screen | Field | What goes in it |
|---|---|---|
| Issuer | TIN type and TIN | EIN or SSN of the business that made the payments. Enter it as XX-XXXXXXX (EIN) or XXX-XX-XXXX (SSN). |
| Issuer | Name type and name | Business (B) or Individual (I). Business names up to 40 characters; individual first and last names up to 20 each. |
| Issuer | Address | Street address up to 35 characters, city, two-letter state, and a 5- or 9-digit ZIP. No periods or # signs. |
| Issuer | Phone | Optional. Ten digits, for example 503-555-0100. |
| Recipient | TIN type and TIN | SSN, EIN, ITIN, ATIN, QI-EIN, or UND if unknown. Take it from the recipient's W-9. |
| Recipient | Name type and name | The name that goes with the TIN, line 1 of the W-9. For a sole proprietor, that's the person's name, not the business name. |
| Recipient | Address | Where the recipient's copy will go, in the same format as the issuer address. |
| Recipient | Account number | Optional, up to 20 characters. Required if you file more than one form of the same type for the same recipient. Can't be the same as a TIN. |
| Payments | Boxes | The amounts for each box on the form, for example 1099-NEC box 1, nonemployee compensation. Leave unused boxes blank rather than entering 0. |
| Payments | 2nd TIN notice | Tick only if you've received two IRS notices in three years that this recipient's TIN was wrong. |
| Payments | Combined Federal/State Filing | Tick to have the IRS forward the form to participating states, then pick the states (up to two per form in the portal). |
| State withholding | State, state ID, income and tax withheld | Optional. Only if you withheld state tax or the state requires it on the form. |
Then Review and Confirm, and the form moves to Unsubmitted Forms.
Step 3 (alternative): Upload a CSV
- Download the IRS CSV template for the form and tax year from the Upload CSV tile. Only IRS templates are accepted, and the portal checks the column headers.
- Fill one row per form: one form type and one tax year per file. Transmitters can include several issuers.
- Format: cells as Text, save as CSV UTF-8; TINs with dashes; money with up to two decimals and no $ or commas; leave unused amounts blank (not $0.00); check boxes as Y or N; no periods or # in names and addresses; no line breaks or extra spaces.
- Upload, choose Start, review the form information (you can delete rows), then Add All.
The IRS's own guides disagree on the file size limit (250 records in the newest portal guide, 100 elsewhere), and a submission holds up to 100 forms. Keeping files to 100 records avoids surprises. See the IRS CSV template formatting guidelines for every column.
Step 4: Submit and save the Receipt ID
From Unsubmitted Forms, select the forms, Submit, check the Summary of Transmissions and choose Submit All. The confirmation page shows a Receipt ID. Keep it: you'll use it to find the submission, check status and make corrections.
Step 5: Check the status
| Status | Means | What to do |
|---|---|---|
| Received by IRS | The IRS has the submission and is processing it. | Wait. Allow up to 7 days. |
| Accepted | Every form passed. | Nothing to do. Send recipient copies if you haven't. |
| Accepted with Errors | Accepted, but some forms have problems (often a bad TIN). | It counts as filed, but correct the forms with errors. |
| Partially Accepted | Some submissions in the transmission were rejected. | Replace the rejected submissions. |
| Rejected | The whole submission failed. | Fix the errors and file a replacement, within 60 days to keep your original filing date. |
To see errors, open View Submitted Forms, click the Receipt ID, then the Record ID, then View Form Details. The acknowledgment can also be downloaded as a JSON file. The most common problems are incorrect TINs and names that don't match them: check them first with our TIN checker and name control generator.
Step 6: Send recipient copies
After submitting, use Download in View Submitted Forms. When the notification "Recipient Forms Ready for Download" appears, you get a ZIP with a PDF for each recipient (up to 100 per download) and a checklist CSV. Sending them is your job; the IRS doesn't track it. 1099-NEC copies are due January 31.
State filing, extensions and corrections
- State forwarding (CF/SF): tick Combined Federal/State Filing on the Payments screen and choose up to two states per form. It only works if you opted in on your TCC application.
- Extensions: Request Automatic Extensions gives most forms 30 more days (open January 1 to March 31). There's no automatic extension for 1099-NEC; that takes a paper Form 8809 with reasons.
- Corrections: in View Submitted Forms, select an accepted form and choose Correct/Replace. In IRIS, a wrong name, TIN or amount takes one corrected form; only a wrong form type takes two steps. Rejected forms are replaced, not corrected. Errors in your own (issuer) name or TIN are fixed by letter to the IRS. See our correction guide.
Sources
- IRS: E-file information returns with IRIS
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS Publication 5903, IRIS Application for TCC tutorial
- IRS: IRIS Application for TCC
- IRS: IRIS CSV template formatting guidelines, TY2025 (ZIP)
- IRS: IRIS frequently asked questions (PDF)
- IRS: IRIS known issues and solutions
- IRS: FIRE retirement dates
IRIS Help Desk: 866-937-4130, Monday to Friday, 7:30 a.m. to 7 p.m. Eastern. Going from FIRE? See FIRE to IRIS for the key dates.
Questions
IRIS Taxpayer Portal questions
Is the IRIS Taxpayer Portal free?
Yes. The IRS describes the IRIS Taxpayer Portal as a free, web-based filing system. You need an IRIS Transmitter Control Code (TCC) before you can use it.
How do I get an IRIS TCC?
Apply through IRS e-Services: sign in, choose Individual on the Select Your Organization page, then New Application and IRIS Application for TCC. Everyone listed must have an ID.me-verified IRS account, each Responsible Official signs with a 5-digit PIN, and approval can take up to 45 days.
How many 1099s can I upload at once?
One IRS CSV template file holds one form type for one tax year. The IRS's guides differ on the file limit: the latest portal guide says 250 records, while other IRS material says 100. Submissions themselves are limited to 100 forms. Keeping files to 100 records is the safe choice.
Can I file prior-year 1099s in IRIS?
Yes, for the current tax year and the four before it, back to tax year 2022.
Does IRIS create recipient copies?
Yes. After submitting, you can download a ZIP with a PDF for each recipient, up to 100 forms per download. Sending them to recipients is up to you; the IRS doesn't track it.
How do I correct a 1099 in IRIS?
From View Submitted Forms, select the accepted form and choose Correct/Replace. Name, TIN, amount and other errors take a single corrected form in IRIS. Only a wrong form type takes two steps. Forms filed in the portal must be corrected in the portal.
Is there an easier way?
Yes. An authorized e-file provider files with the IRS on your behalf, so you don't need your own TCC, ID.me sign-ups or CSV templates. You just enter or import your forms.
Skip the TCC, ID.me and CSV templates
EFileForMe is an authorized e-file provider. Create a free account, enter your forms or import your own spreadsheet, and we file them with the IRS, with IRS TIN checks, optional print & mail of recipient copies, and corrections started from your accepted forms.