To file 1099 forms online through the IRS IRIS portal, you apply for a Transmitter Control Code, sign in to the Information Returns Intake System Taxpayer Portal, and submit each return either by typing the data into the on-screen form or by uploading a completed CSV file. IRIS is free, and it is the platform the IRS is moving all information return filers onto.
Who Has to File Electronically
If you file ten or more information returns in a calendar year, the IRS requires you to file all of them electronically. That count is aggregate: 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, W-2G, and other information returns all add together. Five 1099-NEC forms plus five 1099-INT forms hits the threshold.1eCFR. 26 CFR 301.6011-2 – Required Use of Electronic Form Corrected returns do not count toward the ten.
Filing fewer than ten? You can still use IRIS. There is no minimum, and many small businesses file online because it produces an immediate confirmation record.
What You Need Before You Start
Every 1099 begins with a Form W-9 from the payee. The W-9 gives you their legal name, business name if different, address, and Taxpayer Identification Number (SSN, EIN, or ITIN).2Internal Revenue Service. Forms and Associated Taxes for Independent Contractors Collect the W-9 before you make the first payment. If a payee refuses or gives you a bad TIN, you may have to withhold 24% of their payments as backup withholding and report that on the 1099.3Internal Revenue Service. Backup Withholding
You also need to know which form to file. Nonemployee compensation of $600 or more to contractors, freelancers, and attorneys for services goes on 1099-NEC. Rents, prizes, awards, medical payments, and other miscellaneous income of $600 or more go on 1099-MISC; royalties trigger 1099-MISC at $10.4Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC Thresholds apply to gross payments, not the amount after the payee’s expenses. Watch the box numbers: Box 1 on the 1099-NEC is nonemployee compensation, but Box 1 on the 1099-MISC is rent. They share the number and nothing else.
Getting a Transmitter Control Code
You cannot submit anything through IRIS until you have a Transmitter Control Code, a five-character identifier tied to your business. You apply for one through the IRS online IR Application, which requires identity verification through ID.me along with details about the business and an authorized representative.5Internal Revenue Service. About Information Returns (IR) Application for Transmitter Control Code (TCC)
Most applications are processed within 24 hours, but approval can take up to 45 business days.6Internal Revenue Service. Information Returns Intake System (IRIS) FAQs Apply well ahead of your deadline. One trap worth naming: an IRIS TCC only works in IRIS, and a FIRE TCC only works in FIRE. If you have a code from the older system, it will not let you into IRIS.7Internal Revenue Service. Information Returns Intake System (IRIS) 101
Submitting Returns Through the IRIS Portal
Once your TCC is active, sign in to the IRIS Taxpayer Portal. You have two ways to enter data.
For a handful of forms, use manual entry. The on-screen layout mirrors the paper form, so you can move field by field from your records to the matching boxes. Enter one recipient at a time.
For larger batches, use the CSV upload. Download the IRS-provided CSV template from the Taxpayer Portal, fill it out with your data following the required fields and formatting rules, and save the file in CSV format. The portal accepts up to 100 returns per CSV upload. High-volume transmitters filing thousands of returns can use the Application-to-Application (A2A) channel instead.8Internal Revenue Service. E-File Information Returns With IRIS
Whichever route you take, the portal walks you through screens that verify the number of forms in the batch and flag obvious data errors like missing TINs or invalid dollar amounts. Review the summary screen, confirm the information is right, and submit. The system records the submission date and time, which is what establishes whether you met the deadline. Save the confirmation number the portal generates. It is your proof of timely filing if the IRS ever asks.
Filing Deadlines
Deadlines depend on the form and, for 1099-MISC, on how you file.
- Recipient copies for both 1099-NEC and 1099-MISC are due to the payee by January 31.
- 1099-NEC is due to the IRS by January 31, whether paper or electronic. There is no automatic extension for this form.
- 1099-MISC is due to the IRS by February 28 on paper or March 31 electronically.4Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC
If a deadline falls on a weekend or legal holiday, it moves to the next business day. For 1099-MISC and most other information returns (but not 1099-NEC), you can request an automatic 30-day extension by filing Form 8809 before the original due date.9Internal Revenue Service. About Form 8809, Application for Extension of Time to File Information Returns
After You Submit
Watch the portal for an “accepted” status. That means your batch passed initial validation. A “rejected” status means it did not, and the portal will show specific error codes explaining why. A rejected return is not a filed return, so late-filing penalties keep accruing until you fix the errors and resubmit.
If you discover a problem after acceptance, such as a wrong dollar amount, a bad TIN, or the wrong form type, file a corrected return through IRIS. Identify the return being corrected, enter the correct information, and submit again. The sooner you correct, the smaller the penalty.
Penalties for Late or Incorrect Filing
The IRS charges separate penalties for failing to file correct returns with the IRS (Section 6721) and for failing to furnish correct statements to payees (Section 6722). Both use the same per-return amounts. For returns due in 2026:10Internal Revenue Service. Information Return Penalties
- Filed or corrected within 30 days of the deadline: $60 per return.
- Filed or corrected after 30 days but by August 1: $130 per return.
- Filed or corrected after August 1, or never filed: $340 per return.11Internal Revenue Service. Revenue Procedure 2025-32
- Intentional disregard: $680 per return, with no annual cap.
Annual caps depend on the size of the business. Businesses with average annual gross receipts above $5 million cap at $4,191,500. Smaller businesses cap at $1,397,000. Intentional disregard has no cap. Penalties also apply if you filed on paper when required to e-file, if you included incorrect information like a wrong TIN, or if you missed the January 31 recipient copy deadline.12Office of the Law Revision Counsel. 26 USC 6721 – Failure to File Correct Information Returns Because everything is assessed per return, a recurring error across many 1099s adds up fast.
A Note on FIRE
If you have used the older Filing Information Returns Electronically (FIRE) system before, know that it is being retired. FIRE remains available for filing season 2026 (tax year 2025 returns), but starting with filing season 2027 (tax year 2026 returns), IRIS will be the only intake system.13Internal Revenue Service. Filing Information Returns Electronically (FIRE) The IRS recommends applying for an IRIS TCC and moving over now rather than waiting for the cutoff.