1099-NEC filing: IRIS CSV by hand vs a paid e-file service vs Perfrow
Three ways to file a batch of 1099-NECs for tax year 2026, due Monday 1 February 2027. Vendor prices below were read from each vendor's own page on 13 November 2026.
Price per form, read on 13 November 2026
| Route | Federal e-file, per form, by quantity | State filing | Recipient copy |
|---|---|---|---|
| IRS IRIS Taxpayer Portal (free route) | No charge. The IRS describes the portal as a "free, web-based filing system". | Not covered on that IRS page. See the combined federal/state states table. | The IRS page says "Download payee copies to distribute": you send them yourself. |
| TaxBandits | 1 to 10 forms: $2.75 11 to 100: $1.75 101 to 250: $1.15 251 to 500: $1.00 501 to 2,000: $0.80 | Combined federal/state (CF/SF): free. Direct state filing: $0.95 per form. | Postal mailing: $1.85 per form. Online access: $0.50 per form. Postal and online together: $2.12 per form. |
| Tax1099 | 1 to 20 forms: $2.99 21 to 150: $2.30 151 to 500: $1.31 501 to 1,000: $0.68 Over 1,000: quote on request | $0.99 per form. | Mailing: $1.90 per form. The page describes electronic delivery to recipients but lists no price for it. |
| efile4Biz | E-file only: 1 to 25 forms: $3.40 26 to 75: $3.25 76 to 150: $3.00 151 to 250: $2.75 251 to 500: $2.40 501 to 1,000: $2.05 | "State filings cost an additional $1 per form, per state." | E-file, print and mail is one price: 1 to 25 forms: $5.25 26 to 75: $4.95 76 to 150: $4.60 151 to 250: $4.25 251 to 500: $3.60 501 to 1,000: $3.05 |
| Perfrow | No filing. $19 one-time season pass, unlimited rows for one payer; the first 10 rows are free. You file the result through IRIS, which is free. | None. It writes the state columns of your CSV and files nothing. | None. |
Larger quantities have lower tiers on each vendor page, linked under Sources. The Tax1099 page headlines "E-File as Low as $0.68/form" in one place and "bulk e-filing from $0.69 per form" in another; the tier table above is the first figure. None of the three pages says whether a tier's price applies to every form in the order or only to the forms inside that tier, so this page does not add up a bill. Prices change: read the vendor's page again before you pay.
What each route does
| Feature | IRIS by hand | Paid e-file service | Perfrow plus IRIS |
|---|---|---|---|
| Cost of filing | Free. | Per form, see the table above. | $19 season pass once; IRIS itself is free. |
| Who sends it to the IRS | You, in the Taxpayer Portal. The IRS: "To use the IRIS Taxpayer Portal, you need an IRIS Transmitter Control Code (TCC)." Publication 5717 says to allow up to 45 calendar days for the application. | The service. What it needs from you was not checked on this page. | You, in the same portal. Perfrow does not file or send anything. |
| Spreadsheet import | Only the IRS CSV template. At most 250 records per file and 100 forms per submission (Publication 5717). | TaxBandits lists CSV upload as a standard feature. Formats for the others were not checked. | Reads Excel, CSV or QuickBooks lists and writes files of at most 250 records onto your own IRIS template. |
| Bad cells in the list | The portal rejects a file with error messages. File-level errors appear one at a time. | Not checked. | Cleans what can be cleaned safely and lists every other row for you to decide. |
| State filing | Per the states table linked above. | Priced in the first table. | None. |
| Recipient copies | PDF copies you download and send. | Priced in the first table. | None. |
| Where your file goes | To the IRS. | To the service. | Nowhere. The list is processed in your browser and is never uploaded; you upload the result to IRIS yourself. |
Which route fits which case
| Your case | Better fit | Why |
|---|---|---|
| A short list that is already clean, and a TCC in hand | IRIS by hand | It is free, and you do not need a second tool. |
| You want someone else to submit, and are fine paying per form | A paid e-file service | Perfrow prepares a CSV; it does not file. |
| Postal mailing of recipient copies, or direct filing with a state | A paid e-file service | IRIS gives you PDF copies to send yourself, and the IRS page read for this table does not cover state filing. The services above price both. |
| A messy spreadsheet and you want to use the free IRIS route | Perfrow plus IRIS | The cleaning is the slow part; the filing costs nothing. The first 10 rows are free to try. |
| No TCC yet | Check the date first | Allow up to 45 calendar days (TCC timing). If that does not fit before Monday 1 February 2027, look at a service and ask it what it needs from you. |
| Fewer than 10 returns in total | Your choice | E-filing is only required at 10 or more information returns across all form types (the 10-return rule). |
This page repeats what the IRS documents say and does the arithmetic. It is not advice on your own filing. Ask the IRS or a tax professional about your case.
Fix the whole file at once
Drop in your blank IRIS template and your spreadsheet. Perfrow cleans every row, tells you which ones need you, and writes CSVs of at most 250 records. It runs in your browser, so names and TINs stay on your computer.
Open the 1099-NEC CSV fixerQuestions
- Is it free to e-file 1099-NECs with the IRS?
- The IRS page for the IRIS Taxpayer Portal calls it a "free, web-based filing system". You need an IRIS Transmitter Control Code to use it, and the portal takes forms keyed by hand or by .csv upload.
- How much does an e-file service charge per 1099-NEC?
- On 13 November 2026 the lowest quantity tier for federal e-file alone was $2.75 per form at TaxBandits, $2.99 at Tax1099 and $3.40 at efile4Biz. Each price falls as the quantity rises. State filing and mailing are charged separately.
- Does Perfrow file my 1099-NECs?
- No. Perfrow prepares and repairs the CSV in your browser, and the file is never uploaded. You upload the result to the IRS portal yourself, or to a service of your choice.
Related
- Do you have to e-file? Count to 10
- IRIS TCC processing time: up to 45 days
- Combined Federal/State Filing states in IRIS
- IRS: E-file information returns with IRIS (fetched 2026-11-13)
- IRS Publication 5717 (Rev. 9-2026), IRIS Taxpayer Portal User Guide, processing year 2027 (fetched 2026-11-10)
- IRS: E-file information returns (page last reviewed or updated 26 August 2026) (fetched 2026-11-10)
- TaxBandits: E-file Form 1099-NEC online (pricing section) (fetched 2026-11-13)
- Tax1099: E-file 1099-NEC (pricing section) (fetched 2026-11-13)
- efile4Biz: Forms and fees (1099-NEC pricing) (fetched 2026-11-13)
Other answers: Late penalty calculator · $2,000 threshold · 10-return e-file rule · Due date · Splitting names · Vendor list template · CF/SF states · Forms with CSV guidelines · TCC timing · Boxes 1a to 1d · All 54 columns · Required fields · Character limits · State codes · 250-record limit · Why files get rejected · Scientific notation · ZIP code format · Date format · Line breaks · Extra spaces · Periods and # · $0.00 cells · Y/N check boxes · Tax year · Error types · Headers do not match · From QuickBooks · TIN format · Key dates