The 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.
The IRIS Taxpayer Portal's 1099-NEC CSV template for tax year 2025 has 54 columns (A–BB in our compiled rules): payer, recipient, boxes 1–4, and two state sections. This is what each group needs, based on the IRS TY2025 Template Formatting Guidelines for Form 1099-NEC.
Always download a fresh template from the portal for the tax year you're filing. Column sets change between years (TY2025 added Box 3). IRIS CSV maps columns by header name, and Pro can stamp your file with the exact header from your own template.
Header columns
| Column | What to enter |
|---|---|
| Form Type | 1099-NEC |
| Tax Year | 2025, the same in every row |
Payer and recipient
| Field | Rule |
|---|---|
| TIN Type * | Payer: EIN or SSN. Recipient: SSN, EIN, ITIN, ATIN, QI-EIN or UND. |
| Taxpayer ID Number * | EIN XX-XXXXXXX; SSN/ITIN/ATIN XXX-XX-XXXX. |
| Name Type * | B (business) or I (individual). |
| Business Name Line 1/2 | Required when Name Type is B. Max 40 characters. No periods. |
| First / Middle / Last / Suffix | First and Last are required when Name Type is I. Max 20 characters each. |
| Country * | IRS country code. Use US for the United States, not USA. |
| Address Line 1 * / Line 2 | Max 35 characters each. No periods or #. Use Line 2 for suite or apartment. |
| City/Town * | Max 40 characters. |
| State/Province/Territory * | 2-letter USPS code for US addresses (FL, PR). |
| ZIP/Postal Code * | 5 or 9 digits, no dash, leading zeros kept. |
| Payer Phone Type / Phone | Optional. Type D (domestic) or I (international). |
Form fields
| Field | Rule |
|---|---|
| Office Code, Form Account Number | Optional. The account number tells forms for the same recipient apart. |
| 2nd TIN Notice | Checkbox: Y/N. |
| Box 1 – Nonemployee compensation | Amount like 12480.00, with no $ or commas. Required unless Box 2 is Y. |
| Box 2 – Direct sales $5,000+ | Checkbox: Y/N. |
| Box 3 – Excess golden parachute payments | Amount or blank. |
| Box 4 – Federal income tax withheld | Amount or blank, never 0.00. |
| Combined Federal/State Filing (CF/SF) | Not a checkbox: a quoted, comma-separated list of the participating states, like "AL,CA,DE", or blank. A Y or N here is an error. |
| State 1 / State 2 sections | State code, state tax withheld, state/payer state number, state income, local tax withheld, special data entries. Fill a state section completely or leave it blank. |
A correct row
Business payer, individual recipient, $12,480 paid, Florida (no state income tax):
1099-NEC,2025,EIN,47-1234567,B,Sunrise Roofing & Solar LLC,,,,,,US,1200 Ocean Dr,Suite 4,St Petersburg,FL,33701,…,SSN,123-45-6789,I,,,Maria,,Lopez,,US,45 Palm Ave,,Tampa,FL,33602,,,N,12480.00,N,,,,…
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Sources
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS: About Form 1099-NEC
- IRS: E-file information returns with IRIS
FAQ
Which 1099-NEC columns are required in the IRIS CSV?
Payer and recipient name type, country, address line 1, city, state and ZIP, plus payer TIN type and TIN. Name fields depend on Name Type (B = business, I = individual). Recipient TIN Type is required when a recipient TIN is entered.
How do I enter Box 2 on the IRIS CSV?
Box 2 (direct sales of $5,000 or more of consumer products for resale) is a checkbox: enter Y or N, never leave it blank.
Does the TY2025 1099-NEC template have a Box 3?
Yes. The tax year 2025 template includes Box 3, Excess golden parachute payments, as a money field.