IRIS 1099-NEC CSV Builder & Validator (2026)

Turn your contractor list or payments ledger into upload-ready CSV files for the IRS IRIS Taxpayer Portal for 2026 Form 1099-NEC.

Why now: the IRS FIRE system stopped accepting information returns after November 19, 2026. IRIS is the IRS e-file system for information returns from January 1, 2027. For payments made after 2025, the 1099-NEC threshold is $2,000 (it was $600). 2026 forms are due February 1, 2027.

What it does

• Accepts one row per contractor (with the 2026 total) or one row per payment. In ledger mode it sums 2026 payments per recipient. It excludes payments made by card or payment app, because those are reported on Form 1099-K, and it excludes payments dated outside the tax year.
• Applies the $2,000 threshold. Recipients with backup withholding (Box 4) or Box 2 direct sales are always exported. Corporations are excluded unless the payment was for legal services.
• Fixes what IRIS rejects and lists every change it made:
  • adds dashes to TINs (XX-XXXXXXX for EINs, XXX-XX-XXXX for SSNs, ITINs and ATINs)
  • removes periods and commas from names and addresses, and # from addresses
  • converts accented letters
  • strips dashes from ZIP+4
  • enforces the length limits (40 characters for business names, 20 for personal names, 35 for addresses)
• Writes the 54 IRIS columns (A-BB) in order, in files of at most 100 returns (the Taxpayer Portal's per-upload limit).
• Writes a REPORT.csv with each recipient's status: ready, error (with what to fix), below threshold, or excluded.

Input

• Payer: your EIN or SSN, business name, address and phone.
• Recipients or payments (CSV): paste rows or give a CSV/Google Sheet link. Common headers are recognised, such as recipient_id, business_name, first_name, last_name, tin, address, city, state, zip, amount, federal_withheld, payment_date and paid_by_card.

Output

• Key-value store: IRIS_1099NEC_2026_part1.csv (and further parts if needed), REPORT.csv and SUMMARY.
• Dataset: one row per recipient.

Pricing

$0.05 per 1099-NEC return exported. Recipients with errors, under the threshold or excluded cost nothing.

Limits (please read)

• The tool formats and checks the data you give it. It does not decide who is a contractor, does not verify TINs with the IRS, and does not file anything. It is not tax advice.
• It follows the IRS 1099-NEC Template Formatting Guidelines TY2025; the TY2026 version had not been posted as of 2026-11-01. Compare the header row with the template IRIS gives you before uploading.
• To use the IRIS Taxpayer Portal you need an IRIS Transmitter Control Code (TCC). Apply early at irs.gov/iris.
• Only Form 1099-NEC is supported for now (federal fields plus one state).

Sources: IRS, E-file information returns with IRIS (irs.gov/iris); IRS IR-2026-99 (FIRE retirement); Instructions for Forms 1099-MISC and 1099-NEC.

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