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-R 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-R 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-R column |
|---|---|
| 1 | Box 1 - Gross distribution |
| 2 | Box 2a - Taxable amount |
| 3 | Box 3 - Capital gain (included in box 2a) |
| 4 | Box 4 - Federal income tax withheld |
| 5 | Box 5 - Employee contributions/Desginated Roth contributions or insurance premiums |
| 6 | Box 6 - Net unrealized appreciation in employer’s securities |
| 8 | Box 8 - Other/Amount |
| 9 | Box 9b - Total employee contributions |
| B | Box 10 - Amount allocable to IRR within 5 years |
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 67 columns, in order
| # | Column | From a FIRE file |
|---|---|---|
| 1 | Form Type | |
| 2 | Tax Year | |
| 3 | Payer TIN Type | |
| 4 | Payer Taxpayer ID Number | |
| 5 | Payer Name Type | |
| 6 | Payer Business or Entity Name Line 1 | |
| 7 | Payer Business or Entity Name Line 2 | |
| 8 | Payer First Name | |
| 9 | Payer Middle Name | |
| 10 | Payer Last Name (Surname) | |
| 11 | Payer Suffix | |
| 12 | Payer Country | |
| 13 | Payer Address Line 1 | |
| 14 | Payer Address Line 2 | |
| 15 | Payer City/Town | |
| 16 | Payer State/Province/Territory | |
| 17 | Payer ZIP/Postal Code | |
| 18 | Payer Phone Type | |
| 19 | Payer Phone | |
| 20 | Recipient TIN Type | |
| 21 | Recipient Taxpayer ID Number | |
| 22 | Recipient Name Type | |
| 23 | Recipient Business or Entity Name Line 1 | |
| 24 | Recipient Business or Entity Name Line 2 | |
| 25 | Recipient First Name | |
| 26 | Recipient Middle Name | |
| 27 | Recipient Last Name (Surname) | |
| 28 | Recipient Suffix | |
| 29 | Recipient Country | |
| 30 | Recipient Address Line 1 | |
| 31 | Recipient Address Line 2 | |
| 32 | Recipient City/Town | |
| 33 | Recipient State/Province/Territory | |
| 34 | Recipient ZIP/Postal Code | |
| 35 | Office Code | |
| 36 | Form Account Number | |
| 37 | FATCA Filing Requirements | |
| 38 | Box 1 - Gross distribution | Amount code 1 |
| 39 | Box 2a - Taxable amount | Amount code 2 |
| 40 | Box 2b - Taxable amount not determined | |
| 41 | Box 2b - Total distribution | |
| 42 | Box 3 - Capital gain (included in box 2a) | Amount code 3 |
| 43 | Box 4 - Federal income tax withheld | Amount code 4 |
| 44 | Box 5 - Employee contributions/Desginated Roth contributions or insurance premiums | Amount code 5 |
| 45 | Box 6 - Net unrealized appreciation in employer's securities | |
| 46 | Box 7 - Distribution code(s) | |
| 47 | IRA/SEP/SIMPLE | |
| 48 | Box 8 - Other/Amount | Amount code 8 |
| 49 | Box 8 - Other/Percentage | |
| 50 | Box 9a - Your percentage of total distribution | |
| 51 | Box 9b - Total employee contributions | Amount code 9 |
| 52 | Box 10 - Amount allocable to IRR within 5 years | Amount code B |
| 53 | Box 11 - 1st year of designated Roth contributions | |
| 54 | Box 13 - Date of Payment | |
| 55 | Combined Federal/State Filing (CF/SF) Check all states that apply. | |
| 56 | State 1 | |
| 57 | State 1 - State Tax Withheld | |
| 58 | State 1 - State/Payer state number | |
| 59 | State 1 - State income | |
| 60 | State 1 - Local income tax withheld | |
| 61 | State 1 - Special Data Entries | |
| 62 | State 2 | |
| 63 | State 2 - State Tax Withheld | |
| 64 | State 2 - State/Payer state number | |
| 65 | State 2 - State income | |
| 66 | State 2 - Local income tax withheld | |
| 67 | 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.