What you need
A spreadsheet with one row per landlord: name (or business name), tax ID from their W-9, street, city, state, ZIP and the total rent you paid them for the year. Save it as CSV (in Excel, File, Save As, "CSV UTF-8").
Make the file
- Open the spreadsheet to IRIS converter, already set to 1099-MISC Box 1: rents.
- Fill in your own business details as the payer, and drop the CSV.
- Check the column matches and the list of things to look at, like missing tax IDs or short ZIP codes, then download the IRIS 1099-MISC CSV.
It runs in your browser, so tax IDs never leave your computer. Up to 5 forms are free; more is $49 for the filing season, the same license as for 1099-NEC.
Who gets one
- Generally, rent paid in the course of your business to an individual, partnership or LLC taxed as one. Payments to most corporations are exempt, and rent paid to a real estate agent or property manager is reported differently.
- For payments made in 2026, the reporting threshold for 1099-MISC rents goes up from $600 to $2,000. Check the IRS instructions for your situation; this isn't tax advice.
- You need an IRIS Transmitter Control Code (TCC) to upload. Apply early; it's free but can take weeks.