Which forms have IRIS CSV formatting guidelines
The IRS ZIP for tax year 2025 holds one formatting guide for each of 36 information returns, and one for the Form 8809 extension request.
| Form | Guide in the tax year 2025 ZIP | File date in the ZIP |
|---|---|---|
| Form 1042-S | Yes | 14 January 2026 |
| Form 1097-BTC | Yes | 14 January 2026 |
| Form 1098 | Yes | 14 January 2026 |
| Form 1098-C | Yes | 14 January 2026 |
| Form 1098-E | Yes | 14 January 2026 |
| Form 1098-F | Yes | 14 January 2026 |
| Form 1098-Q | Yes | 14 January 2026 |
| Form 1098-T | Yes | 14 January 2026 |
| Form 1099-A | Yes | 14 January 2026 |
| Form 1099-B | Yes | 14 January 2026 |
| Form 1099-C | Yes | 14 January 2026 |
| Form 1099-CAP | Yes | 14 January 2026 |
| Form 1099-DA | Yes | 14 January 2026 |
| Form 1099-DIV | Yes | 14 January 2026 |
| Form 1099-G | Yes | 14 January 2026 |
| Form 1099-INT | Yes | 14 January 2026 |
| Form 1099-K | Yes | 14 January 2026 |
| Form 1099-LS | Yes | 14 January 2026 |
| Form 1099-LTC | Yes | 14 January 2026 |
| Form 1099-MISC | Yes | 14 January 2026 |
| Form 1099-NEC | Yes, named "1099-NEC Template Formatting Guidelines TY2025.pdf" | 14 January 2026 |
| Form 1099-OID | Yes | 14 January 2026 |
| Form 1099-PATR | Yes | 14 January 2026 |
| Form 1099-Q | Yes | 14 January 2026 |
| Form 1099-QA | Yes | 14 January 2026 |
| Form 1099-R | Yes | 14 January 2026 |
| Form 1099-S | Yes | 14 January 2026 |
| Form 1099-SA | Yes | 14 January 2026 |
| Form 1099-SB | Yes | 14 January 2026 |
| Form 3921 | Yes | 14 January 2026 |
| Form 3922 | Yes | 14 January 2026 |
| Form 5498 | Yes | 14 January 2026 |
| Form 5498-ESA | Yes | 14 January 2026 |
| Form 5498-QA | Yes | 14 January 2026 |
| Form 5498-SA | Yes | 14 January 2026 |
| Form W-2G | Yes | 14 January 2026 |
| Form 8809 (extension of time to file) | Yes | 15 July 2025 |
The IRS IRIS page lists that ZIP as updated 01/14/2026. Guidelines for tax year 2026 were not posted when this was checked on 10 November 2026. The IRS application page adds: "Beginning with filing year 2027, IRIS will also accept Forms 8027 and 8955-SSA."
A guide is not a template
| File | Where it is | What it is for |
|---|---|---|
| Formatting guidelines (PDF) | irs.gov, in a ZIP per tax year, and inside the portal | Lists every column with its rule. Read it; do not upload it |
| CSV template | Only inside the IRIS Taxpayer Portal: Upload CSV with Form Data, choose the form, Download | The one file whose header row the portal accepts |
Every form has its own template and each file can hold one form type and one tax year, with at most 250 records. Perfrow handles Form 1099-NEC only.
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
- Which forms can be uploaded to IRIS by CSV?
- The IRS publishes CSV formatting guidelines for 36 information returns in its tax year 2025 ZIP: 1042-S, 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498, 5498-ESA, 5498-QA, 5498-SA, W-2G.
- Is the IRIS CSV template on irs.gov?
- No. irs.gov has the formatting guidelines as PDFs. The template is downloaded inside the IRIS Taxpayer Portal.
Related
- Headers do not match: use the portal's own template
- 1099-NEC IRIS CSV columns, A to BB
- One tax year per file
- IRS 1099-NEC Template Formatting Guidelines, tax year 2025 (inside the guidelines ZIP the IRS lists as updated 01/14/2026)
- IRS: E-file information returns with IRIS
- IRS: IRIS application for TCC (page last reviewed or updated 29 October 2026)
- IRS Publication 5717 (Rev. 9-2026), IRIS Taxpayer Portal User Guide, processing year 2027
Other answers: Late penalty calculator · $2,000 threshold · 10-return e-file rule · Due date · Splitting names · Vendor list template · CF/SF states · 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