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-S 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-S 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-S column |
|---|---|
| 2 | Box 2 - Gross proceeds |
| 5 | Box 6 - Buyer's part of real estate tax |
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 42 columns, in order
| # | Column | From a FIRE file |
|---|---|---|
| 1 | Form Type | |
| 2 | Tax Year | |
| 3 | Filer Taxpayer ID 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 | |
| 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 | Transferor Taxpayer ID Type | |
| 21 | Transferor Taxpayer ID Number | |
| 22 | Transferor Name Type | |
| 23 | Transferor Business or Entity Name Line 1 | |
| 24 | Transferor Business or Entity Name Line 2 | |
| 25 | Transferor First Name | |
| 26 | Transferor Middle Name | |
| 27 | Transferor Last Name | |
| 28 | Transferor Suffix | |
| 29 | Transferor Country | |
| 30 | Transferor Address Line 1 | |
| 31 | Transferor Address Line 2 | |
| 32 | Transferor City/Town | |
| 33 | Transferor State/Province/Territory | |
| 34 | Transferor ZIP/Postal Code | |
| 35 | Office Code | |
| 36 | Form Account Number | |
| 37 | Box 1 - Date of closing | |
| 38 | Box 2 - Gross proceeds | Amount code 2 |
| 39 | Box 3 - Address or Legal Description Note: City/Town, State/Territory, and Zip/Postal Code must be entered if address is provided. | |
| 40 | Box 4 - Check here if the transferor received or will receive property or services (other than cash or notes) as part of the consideration | |
| 41 | Box 5 - Check here if the Transferor is a foreign person (nonresident alien, foreign partnership, foreign estate, or foreign trust) | |
| 42 | Box 6 - Buyer's part of real estate tax | Amount code 5 |
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.