# IRIS 1099-NEC CSV Builder & Validator (2026) (`forge_creations/iris-1099-nec-csv-builder`) Actor

Contractor list or payments ledger to IRS IRIS Taxpayer Portal CSVs for 2026 Form 1099-NEC: $2,000 threshold, card/PayPal payments excluded, IRIS name/TIN/address fixes, 100 returns per file, error report. $0.05 per return.

- **URL**: https://apify.com/forge_creations/iris-1099-nec-csv-builder.md
- **Developed by:** [Forge Creations](https://apify.com/forge_creations) (community)
- **Security:** Limited permissions
- **Stats:** 2 total users, 1 monthly users, 100.0% runs succeeded, 0 bookmarks
- **User rating**: No ratings yet

## Pricing

from $50.00 / 1,000 1099-nec return exporteds

This Actor is paid per event. You are not charged for the Apify platform usage, but only a fixed price for specific events.

Learn more: https://docs.apify.com/actors/running/actors-in-store.md#pay-per-event

## What's an Apify Actor?

An Actor is a serverless cloud program that runs on the Apify platform. It has two run modes.
In Batch mode, an Actor accepts a well-defined JSON input, performs an action which can take anything from a few seconds to a few hours,
and optionally produces a well-defined JSON output, datasets with results, or files in key-value store.
In Standby mode, an Actor provides a web server which can be used as a website, API, or an MCP server.

Apify vocabulary and the platform model are defined once, in the agent quickstart at https://apify.com/agents.md.

## How to integrate an Actor?

If asked about integration, you help developers integrate Actors into their projects.
You adapt to their stack and deliver integrations that are safe, well-documented, and production-ready.

Do not guess an integration path. Every one of them is in the agent quickstart at https://apify.com/agents.md: the Apify MCP server, Agent Skills with the Apify CLI, the JavaScript and Python clients, the REST API, and the account-free path for an agent with no human to sign in. It also carries the rule on stating cost before the first paid run.

For examples already wired to this Actor's own input schema, see the [API](#api) section below.

Each client library has reference documentation the quickstart does not restate: [JavaScript/TypeScript](https://docs.apify.com/api/client/js/docs.md) (`npm install apify-client`) and [Python](https://docs.apify.com/api/client/python/docs.md) (`pip install apify-client`).

# README

## 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.

Made by Forge Creations.

# Actor input Schema

## `payer` (type: `object`):

Your business as it should appear on the 1099-NEC: tinType (EIN or SSN), tin, nameType (B or I), businessName (or firstName/lastName), address1, address2, city, state, zip, phone.

## `recipientsCsv` (type: `string`):

Either one row per contractor with the 2026 total (amount) or one row per payment (add payment_date and recipient_id; add paid_by_card=Y for card/PayPal-type payments). Columns: recipient_id, business_name or first_name/last_name, tin, tin_type, address, address2, city, state, zip, amount, federal_withheld, direct_sales, corporation, legal_services, state_1, state_withheld, state_income, state_id. Common header names are recognised.

## `recipientsCsvUrl` (type: `string`):

Instead of pasting: a link to a CSV file or a Google Sheet shared as 'Anyone with the link can view'.

## `taxYear` (type: `integer`):

Tax year of the payments (2026 returns are due February 1, 2027).

## `threshold` (type: `integer`):

$2,000 for payments made after 2025 (was $600). Recipients under it are listed free and not exported, unless they had backup withholding or Box 2 direct sales.

## `includeBelowThreshold` (type: `boolean`):

Also export recipients paid less than the threshold (for example if you file for every contractor). They are charged like any exported return.

## `maxReturnsPerFile` (type: `integer`):

The IRIS Taxpayer Portal accepts up to 100 returns per upload.

## Actor input object example

```json
{
  "payer": {
    "tinType": "EIN",
    "tin": "12-3456789",
    "nameType": "B",
    "businessName": "Example Payer Co",
    "address1": "100 Main St",
    "city": "Beaver Falls",
    "state": "PA",
    "zip": "15010",
    "phone": "724-555-0100"
  },
  "recipientsCsv": "recipient_id,business_name,first_name,last_name,tin,address,city,state,zip,amount\nC1,Bright Pixel Studio LLC,,,98-7654321,12 Elm St,Pittsburgh,PA,15222,2500\nC2,,Sara,Lee,123-45-6789,4 Oak Ave,Erie,PA,16501,3100\nC3,,Tom,Ruiz,234-56-7890,9 Pine Rd,Akron,OH,44308,1200",
  "taxYear": 2026,
  "threshold": 2000,
  "includeBelowThreshold": false,
  "maxReturnsPerFile": 100
}
```

# Actor output Schema

## `results` (type: `string`):

No description

## `files` (type: `string`):

No description

# API

You can run this Actor programmatically using our API. Below are code examples in JavaScript, Python, and CLI, as well as the OpenAPI specification and MCP server setup.

## JavaScript example

```javascript
import { ApifyClient } from 'apify-client';

// Initialize the ApifyClient with your Apify API token
// Replace the '<YOUR_API_TOKEN>' with your token
const client = new ApifyClient({
    token: '<YOUR_API_TOKEN>',
});

// Prepare Actor input
const input = {
    "payer": {
        "tinType": "EIN",
        "tin": "12-3456789",
        "nameType": "B",
        "businessName": "Example Payer Co",
        "address1": "100 Main St",
        "city": "Beaver Falls",
        "state": "PA",
        "zip": "15010",
        "phone": "724-555-0100"
    },
    "recipientsCsv": `recipient_id,business_name,first_name,last_name,tin,address,city,state,zip,amount
C1,Bright Pixel Studio LLC,,,98-7654321,12 Elm St,Pittsburgh,PA,15222,2500
C2,,Sara,Lee,123-45-6789,4 Oak Ave,Erie,PA,16501,3100
C3,,Tom,Ruiz,234-56-7890,9 Pine Rd,Akron,OH,44308,1200`
};

// Run the Actor and wait for it to finish
const run = await client.actor("forge_creations/iris-1099-nec-csv-builder").call(input);

// Fetch and print Actor results from the run's dataset (if any)
console.log('Results from dataset');
console.log(`💾 Check your data here: https://console.apify.com/storage/datasets/${run.defaultDatasetId}`);
const { items } = await client.dataset(run.defaultDatasetId).listItems();
items.forEach((item) => {
    console.dir(item);
});

// 📚 Want to learn more 📖? Go to → https://docs.apify.com/api/client/js/docs

```

## Python example

```python
from apify_client import ApifyClient

# Initialize the ApifyClient with your Apify API token
# Replace '<YOUR_API_TOKEN>' with your token.
client = ApifyClient("<YOUR_API_TOKEN>")

# Prepare the Actor input
run_input = {
    "payer": {
        "tinType": "EIN",
        "tin": "12-3456789",
        "nameType": "B",
        "businessName": "Example Payer Co",
        "address1": "100 Main St",
        "city": "Beaver Falls",
        "state": "PA",
        "zip": "15010",
        "phone": "724-555-0100",
    },
    "recipientsCsv": """recipient_id,business_name,first_name,last_name,tin,address,city,state,zip,amount
C1,Bright Pixel Studio LLC,,,98-7654321,12 Elm St,Pittsburgh,PA,15222,2500
C2,,Sara,Lee,123-45-6789,4 Oak Ave,Erie,PA,16501,3100
C3,,Tom,Ruiz,234-56-7890,9 Pine Rd,Akron,OH,44308,1200""",
}

# Run the Actor and wait for it to finish
run = client.actor("forge_creations/iris-1099-nec-csv-builder").call(run_input=run_input)

# Fetch and print Actor results from the run's dataset (if there are any)
print(f"💾 Check your data here: https://console.apify.com/storage/datasets/{run.default_dataset_id}")
for item in client.dataset(run.default_dataset_id).iterate_items():
    print(item)

# 📚 Want to learn more 📖? Go to → https://docs.apify.com/api/client/python/docs/quick-start

```

## CLI example

```bash
echo '{
  "payer": {
    "tinType": "EIN",
    "tin": "12-3456789",
    "nameType": "B",
    "businessName": "Example Payer Co",
    "address1": "100 Main St",
    "city": "Beaver Falls",
    "state": "PA",
    "zip": "15010",
    "phone": "724-555-0100"
  },
  "recipientsCsv": "recipient_id,business_name,first_name,last_name,tin,address,city,state,zip,amount\\nC1,Bright Pixel Studio LLC,,,98-7654321,12 Elm St,Pittsburgh,PA,15222,2500\\nC2,,Sara,Lee,123-45-6789,4 Oak Ave,Erie,PA,16501,3100\\nC3,,Tom,Ruiz,234-56-7890,9 Pine Rd,Akron,OH,44308,1200"
}' |
apify call forge_creations/iris-1099-nec-csv-builder --silent --output-dataset

```

## MCP server setup

```json
{
    "mcpServers": {
        "apify": {
            "type": "http",
            "url": "https://mcp.apify.com/?tools=fetch-actor-details,forge_creations/iris-1099-nec-csv-builder"
        }
    }
}
```

The hosted server signs you in with OAuth on first connect, so no API token belongs in this config. Clients without OAuth support can send an `Authorization: Bearer <APIFY_API_TOKEN>` header instead, using a token from API & Integrations in Apify Console (https://console.apify.com/settings/integrations).

## OpenAPI specification

Download the OpenAPI definition: https://api.apify.com/v2/actors/DuEN0r1Z1spxhGhrT/builds/HY7FKfxNleecAfoLj/openapi.json