IRIS & 1099 filing guides
Everything that changes as FIRE shuts down, explained with links to IRS sources.
FIRE is shutting down. Here's how to move your 1099s to IRIS
FIRE accepts its last files on November 19, 2026. From January 1, 2027, IRIS is the only IRS e-file system for 1099s. Dates, TCC steps and the free CSV upload option.
TroubleshootingWhy IRIS rejects your CSV, and how to fix each error
The IRIS Taxpayer Portal rejects CSVs for scientific notation, ZIP codes, line breaks, extra spaces, periods and #, $0.00 and empty checkboxes. Each cause, with the fix.
TemplateThe 1099-NEC IRIS CSV template, column by column
What goes in each column of the IRS IRIS 1099-NEC CSV template for tax year 2025: required fields, formats, character limits, Box 1/Box 2 rules and state fields.
RulesThe 1099-NEC threshold is now $2,000. Here's which forms it applies to
For payments made in 2026, the 1099-NEC reporting threshold is $2,000, up from $600. The forms due February 1, 2027 use it; 2025 payments still use $600.
LimitsIRIS CSV limits: 250 records per file, 100 forms per submission
The IRIS Taxpayer Portal accepts up to 250 records per CSV (header excluded), one form type and tax year per file, and 100 forms per submission. How to split large files.