FIRE is retiring for information returns. IRIS is the replacement.

Turn your payee spreadsheet into IRIS-template 1099-NEC files.

The IRS's own FIRE system stops accepting information returns after 2026; IRIS is the only e-file system after 2027-01-01. Small businesses and bookkeepers filing their first 1099-NEC batch through IRIS run into CSV upload errors the portal doesn't explain row by row. This tool reads your payee CSV against your explicitly confirmed columns and returns files built to the IRS's own official TY2025 IRIS CSV template, split at the sourced per-file limit, with a row-linked report of every refused or flagged row and why.

See what is sourced from irs.gov

Not available to buy yet. Everything the pack contains is described below.

Read your payee CSV

IRIS 1099-NEC CSV pack

Upload a payee/payments CSV — a QuickBooks "1099 vendor" export, a bank export, or a hand-kept sheet — bounded to 5 MiB and 5,000 rows. Confirm every column explicitly; nothing is guessed. Get back one or more 1099-NEC CSV files built to the IRS's own official TY2025 IRIS CSV template (TY2026 content), a pre-flight report (HTML and CSV) listing every refused or flagged row, and a control-totals sheet to reconcile against what the portal shows after upload.

Your result iris-1099-pack.zip

Not available to buy yet

What is sourced from irs.gov, and what is not

The exact bound on every number here.

Tax year 2026 threshold: $2,000, confirmed

"For tax years beginning after 2025, the minimum threshold amount for reporting certain payments required to be reported on certain information returns ... increased to $2,000" — IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), irs.gov/instructions/i1099mec, under P.L. 119-21. A row below $2,000 is not an error here; it is flagged, and filing it stays your choice.

Per-file record limit: we split at 100, the more conservative of two sourced IRS figures

irs.gov/filing/e-file-information-returns-with-iris states "E-file up to 100 returns at a time." IRS Publication 5717 (the IRIS Taxpayer Portal User Guide), section 3.5, separately states a CSV upload may contain up to 250 records. Both are IRS sources, not third-party claims; they are not the same number. We split at the more conservative 100 rather than resolve the discrepancy in the direction that outputs more per file. Confirm your own portal's accepted limit before a real filing.

The IRS CSV template: official and pinned, one tax year behind

The output column layout is the IRS's own publicly downloadable TY2025 IRIS CSV template (irs.gov/pub/irs-efile/ty2025-template-formatting-guidelines.zip), pinned by URL and file hash in code, not an invented or guessed schema. No TY2026 template has been published yet as of this writing; this tool emits the TY2025-exact column layout for TY2026 content, and will move to a TY2026 template the moment the IRS publishes one. It does not support TY2026's new cash-tips, tipped-occupation-code, or qualified-overtime boxes -- a source file whose columns appear to carry that data is refused, not silently dropped.

What stays out of scope

This tool never files, e-files, or transmits anything to the IRS — it prepares files for you to upload, and you remain the filer. It does not perform IRS TIN Matching, which requires separate IRS e-Services enrollment. It gives no tax advice. It covers 1099-NEC, tax year 2026, only.

Know before you start

A defined task.
A result you can review.

TIN handling

A TIN is validated as a 9-digit string with leading zeros kept, never inferred as a number. The output CSV, built to the IRS's own official TY2025 template, carries the real TIN — that is what IRS IRIS requires. Every other surface (the pre-flight report, the control-totals sheet) shows only the last 4 digits, and this tool never logs a TIN in any form.

How your files are processed

This hosted journey sends your file to our server only after you confirm the transfer disclosure. Uploads and delivered files are retained for up to seven days, or sooner when you request deletion.

When there is nothing to buy

A CSV with no usable returns is refused before any scope is priced. Multiple payments to the same payee/account are summed into one annual return with exact arithmetic, never silently dropped, and every refusal, aggregation or flag is row-linked so you can check your source file and try again.

Corrections, voids and backup withholding

This tool prepares original returns only; a source file with a corrected/void indicator column is refused with an explicit message. Filing below the $2,000 threshold stays your choice, with one exception: if you withheld federal income tax from a payee under the backup withholding rules (Box 4), that return is required regardless of the payment amount, and is prepared even when no TIN was supplied (using the IRS template's own "undeterminable TIN" placeholder) -- because that filing is mandatory.