Check your IRIS 1099 file before you upload it
Upload your IRIS CSV or XML. We check every record against the IRS business rules for its tax year and count the recipient names and TINs IRIS will match on arrival, so you find what would come back "accepted with errors" before you file. The IRS has no test site that takes real data; this is the check you run before the one that goes on record.
Processed entirely in your browser - nothing is uploaded
Drop your IRIS 1099 file here
Or click to browse: the portal CSV template (.csv) or an A2A transmission (.xml)
Findings by rule
Records
| # | Form | Recipient | TIN | Status | What to fix |
|---|
IRIS rules this page does not run
The check that needs the IRS: name and TIN matching
IRIS compares every recipient's name and TIN with IRS records the moment the file arrives. A mismatch does not stop the filing; it goes on record and comes back months later as a CP2100 with backup withholding attached. TIN Comply runs the same IRS TIN Matching before you file, so you can send a W-9 request while there is still time.
Filing 1099s with IRIS
IRIS is the IRS system that replaces FIRE for information returns: Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G and 1042-S. FIRE stops taking files on November 19, 2026, and from January 2027 every electronic filer uses IRIS. There are two ways in. The Taxpayer Portal takes a CSV template, one form type and one tax year per upload, up to 250 rows per file, and submits at most 100 forms at a time. A2A takes an XML transmission from filing software, up to 100 MB per transmission, with a transmitter control code and a software ID. This page checks both, and warns when a file is over either limit.
IRIS accepts tax year 2022 and later, and applies that year's business rules. The rules decide what is rejected (nothing in the submission is filed) and what is accepted with errors (filed, with the problem recorded against the form). The IRS publishes the rules but offers no place to test a real file: the portal has no test mode, and the A2A test system refuses live taxpayer data. The first time a real file meets the rules is the filing itself.
Before you upload to the IRIS Taxpayer Portal
Format and content rules
Required fields, lengths and characters, the box arithmetic on each form (1099-K months must add to box 1a, 1099-DIV box 1b cannot exceed 1a), indicator combinations, the Combined Federal/State list, missing recipient TINs, duplicate TINs without account numbers, and the correction fields. For an A2A file, the schema first: element names, order and formats, which IRIS validates before any rule runs.
Name and TIN matching
Four IRIS rules match recipient names and TINs against IRS records (SHAREDIRFORM014 and 015, F1042S020 and 021), and four more match the issuer. The page counts the pairs IRIS will test and tells you how many. Running the match itself needs an IRS connection, which a free TIN Comply account gives you.
What stays with the IRS
Whether your TCC is authorized for the form type, whether the software ID has passed testing, whether a receipt ID or original submission ID matches an earlier filing, and the filing-window dates for an 8809. The report names each of these rules so you know what was not covered.
Accepted with errors: what it means
Reject means IRIS turns the submission or transmission away, so nothing in it is filed. Error is what IRIS shows as "accepted with errors": the submission is filed and the problem is recorded against that form; too many of the same error in one submission rejects it (the IRS does not publish that threshold). Review marks something worth a look that is not an IRIS rule, including the IRS rules that say withholding "appears excessive" without saying how much: this page flags withholding larger than the income on the form, which is its reading, not the IRS threshold.
The marked file is your own CSV with two columns added, status and reasons, so you can sort it and fix records in place; for an XML file it is a record-by-record report keyed by submission and record ID. The summary is a text file with the counts, the rule list and the rules that were not run. Keep both with the filing: a clean run before transmission is your record that the file was checked.
Rules: IRS IRIS A2A Schema and Business Rules packages, release of September 24, 2026: tax years 2022 to 2024 (schema v2.1, rules v2.1), 2025 (schema v3.1, rules v2.1) and 2026 (schema v1.2, rules v1.2). CSV template columns: the IRS Template Formatting Guidelines for each tax year, 2022 to 2025 (a TY2026 file uses the 2025 columns until the IRS posts that year's set). IRIS accepts tax year 2022 and later; each year is checked against its own rule set.
Questions people ask
What does accepted with errors mean in IRIS?
IRIS took the submission and filed it, but recorded an error against one or more forms, for example a missing recipient TIN or a box total that does not add up. Those forms count as filed with errors, which can lead to penalties and CP2100 notices, and too many of the same error in one submission gets the whole submission rejected.
Which IRIS rules does the checker run?
The IRS IRIS business rules for the file's tax year (2022 to 2026) and, for an A2A XML file, the IRIS schema. The rules it cannot run are the ones that depend on IRS systems: name and TIN matching against IRS records, whether your TCC is authorized, and receipt IDs for corrections. The report lists those so nothing is silently skipped.
How many records can an IRIS portal CSV hold?
The Taxpayer Portal accepts up to 250 records per CSV upload, one form type and one tax year per file, and then submits at most 100 forms at a time. A2A takes transmissions of up to 100 MB. The checker warns when a file is over either limit.
Does the checker verify names and TINs with the IRS?
Not on this page. It counts the name and TIN pairs IRIS will match at intake and tells you how many. Running the match itself needs an IRS connection, which a free TIN Comply account gives you (5 matches included; bulk matching covers the rest).