Where the template comes from
Sign in to the IRIS Taxpayer Portal, choose to upload a CSV with form data, and download the blank 1099-K template. IRIS checks the header row of your upload against that template, so keep the header exactly as it is: same columns, same order, same wording. The column names below are the ones in the IRS's published formatting guidelines for IRIS CSV files.
Use one file per form type and per payer, and keep each file to 100 forms or fewer.
Publication 1220 amount codes to 1099-K boxes
In a FIRE file, each payee (B) record holds up to 18 payment amounts, numbered 1–9 and A–J. Which box each one belongs to depends on the form, and the codes don't always line up with box numbers.
| Pub 1220 amount code | IRIS 1099-K column |
|---|---|
| 1 | Box 1a - Gross amount of payment card/third party network transactions |
| 2 | Box 1b - Card Not Present transactions |
| 4 | Box 4 - Federal income tax withheld |
| 5 | Box 5a - January |
| 6 | Box 5b - February |
| 7 | Box 5c - March |
| 8 | Box 5d - April |
| 9 | Box 5e - May |
| A | Box 5f - June |
| B | Box 5g - July |
| C | Box 5h - August |
| D | Box 5i - September |
| E | Box 5j - October |
| F | Box 5k - November |
| G | Box 5l - December |
Formatting that trips people up
- Amounts are dollars, not cents. A FIRE file stores $1,500.00 as
000000150000. In the CSV it's1500or1500.00. - Leave unused amounts blank. An empty cell, not a zero.
- Names are split. FIRE has one name line; IRIS wants first, middle, last and suffix for people, or a business name line for companies. The FIRE name control (the first four letters of the last name) tells you where the surname starts.
- Address lines are 35 characters at most. Longer FIRE address lines have to be split between Address Line 1 and Line 2.
- TIN type has to be stated. SSN, ITIN, ATIN or EIN, which FIRE only partly records.
- Corrections don't go in this template. Corrected (G or C) records are made in the IRIS portal itself.
All 72 columns, in order
| # | Column | From a FIRE file |
|---|---|---|
| 1 | Form Type | |
| 2 | Tax Year | |
| 3 | Filer TIN Type | |
| 4 | Filer Taxpayer ID Number | |
| 5 | Filer Name Type | |
| 6 | Filer Business or Entity Name Line 1 | |
| 7 | Filer Business or Entity Name Line 2 | |
| 8 | Filer First Name | |
| 9 | Filer Middle Name | |
| 10 | Filer Last Name (Surname) | |
| 11 | Filer Suffix | |
| 12 | Filer Country | |
| 13 | Filer Address Line 1 | |
| 14 | Filer Address Line 2 | |
| 15 | Filer City/Town | |
| 16 | Filer State/Province/Territory | |
| 17 | Filer ZIP/Postal Code | |
| 18 | Filer Phone Type | |
| 19 | Filer Phone | |
| 20 | Payee TIN Type | |
| 21 | Payee Taxpayer ID Number | |
| 22 | Payee Name Type | |
| 23 | Payee Business or Entity Name Line 1 | |
| 24 | Payee Business or Entity Name Line 2 | |
| 25 | Payee First Name | |
| 26 | Payee Middle Name | |
| 27 | Payee Last Name (Surname) | |
| 28 | Payee Suffix | |
| 29 | Payee Country | |
| 30 | Payee Address Line 1 | |
| 31 | Payee Address Line 2 | |
| 32 | Payee City/Town | |
| 33 | Payee State/Province/Territory | |
| 34 | Payee ZIP/Postal Code | |
| 35 | Office Code | |
| 36 | Form Account Number | |
| 37 | 2nd TIN Notice | |
| 38 | Check to indicate if FILER is a (an) | |
| 39 | Check to indicate transactions reported are | |
| 40 | Payment Settlement Entity (PSE) Name Line 1 | |
| 41 | Domestic or International Payment Settlement Entity (PSE) Phone Number | |
| 42 | Payment Settlement Entity (PSE) Phone Number International Number | |
| 43 | Box 1a - Gross amount of payment card/third party network transactions | Amount code 1 |
| 44 | Box 1b - Card Not Present transactions | Amount code 2 |
| 45 | Box 2 - Merchant category code | |
| 46 | Box 3 - Number of payment transactions | |
| 47 | Box 4 - Federal income tax withheld | Amount code 4 |
| 48 | Box 5a - January | Amount code 5 |
| 49 | Box 5b - February | Amount code 6 |
| 50 | Box 5c - March | Amount code 7 |
| 51 | Box 5d - April | Amount code 8 |
| 52 | Box 5e - May | Amount code 9 |
| 53 | Box 5f - June | Amount code A |
| 54 | Box 5g - July | Amount code B |
| 55 | Box 5h - August | Amount code C |
| 56 | Box 5i - September | Amount code D |
| 57 | Box 5j - October | Amount code E |
| 58 | Box 5k - November | Amount code F |
| 59 | Box 5l - December | Amount code G |
| 60 | Combined Federal/State Filing (CF/SF) Check all states that apply. | |
| 61 | State 1 | |
| 62 | State 1 - State Tax Withheld | |
| 63 | State 1 - State/Payer state number | |
| 64 | State 1 - State income | |
| 65 | State 1 - Local income tax withheld | |
| 66 | State 1 - Special Data Entries | |
| 67 | State 2 | |
| 68 | State 2 - State Tax Withheld | |
| 69 | State 2 - State/Payer state number | |
| 70 | State 2 - State income | |
| 71 | State 2 - Local income tax withheld | |
| 72 | State 2 - Special Data Entries |
Doing it by hand, or not
For a handful of forms, typing them straight into the IRIS portal is quickest. For more, you can fill this template in a spreadsheet using the tables above. If your accounting software only exports a Publication 1220 file, my FIRE to IRIS converter does the mapping, name splitting and file splitting for you, in your browser, so the SSNs in the file are never uploaded.
This page describes file formats, not tax rules. Check what belongs on each form with the IRS instructions or your tax professional.