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How to E-File 1099-NEC Forms with the IRS IRIS System Using W2 Mate®

This tutorial walks W2 Mate users through the two parts of filing 1099s with the new IRS IRIS system: creating the ready-to-upload IRIS CSV file in W2 Mate, and uploading that file to the IRS IRIS Taxpayer Portal.

What you need before you start

  • 1W2 Mate with the IRIS Export featureW2 Mate® Software with the "W2 Mate IRIS Export — IRS IRIS Portal 1099 CSV Upload Only" feature enabled.
  • 2An IRIS Taxpayer Portal TCCA Portal TCC (Transmitter Control Code) is five characters and begins with the letter “D”. TCCs issued for FIRE, IRIS A2A, AIR or PBBA cannot be used in the IRIS Taxpayer Portal. When you apply on the IRS website, check Portal as the transmission method. Allow up to 45 calendar days for processing, so apply well before the filing deadline.
  • 3An IRS online account for each userEach person who will sign in to IRIS needs an IRS online account (verified through ID.me), created before they are added to the TCC application.
  • 4Optional: Combined Federal/State FilingIf you want the IRS to forward your 1099 data to participating states, elect the Combined Federal/State Filing (CF/SF) Program on your IRIS TCC application. If it is not elected there, forms will not be forwarded to the states, regardless of the settings in W2 Mate.
On this page Part 1 — Create the IRIS CSV file in W2 Mate Part 2 — Upload the CSV file to the IRS IRIS Portal Check your transmission status 1099 filing resources

Part 1 — Create the IRIS CSV File in W2 Mate

Use W2 Mate as usual to enter or import your 1099 data, then follow these steps to create the IRIS CSV file. This tutorial uses Form 1099-NEC as the example; the steps are the same for the other 1099 and 1098 forms W2 Mate supports.

1

Open the IRIS export menu

Select the E-Filing tab inside W2 Mate. Choose 1099 / 1098 IRIS CSV Upload (Federal IRS Filing Only - IRIS Portal), then select Export 1099-NEC Data as IRIS Template File. (For a different form, choose that form from the same submenu — for example Export 1099-MISC Data as IRIS Template File.) W2 Mate E-Filing menu showing 1099 / 1098 IRIS CSV Upload and Export 1099-NEC Data as IRIS Template File TipYou can select different form types from this menu (such as 1099-MISC or 1099-INT) depending on the returns you are filing.
2

Confirm the IRIS-only notice

W2 Mate displays a notice reminding you that the file is for use with IRIS 1099-NEC CSV import only and should not be uploaded to or used with any other system, portal or agency. Click OK to continue. W2 Mate notice: For use with IRIS 1099-NEC CSV Import Only TipThis prompt is a safeguard so you do not accidentally submit this IRIS-formatted file to a state agency portal or any other system.
3

Review the export settings

The Export 1099 Data to IRIS CSV Template File window opens. It has three sections:
Section 1 — Payer information Review and, if needed, update the payer details that go into the CSV file: TIN type, Taxpayer ID, name, address, phone and email.
Section 2 — File name and path Choose where the CSV file is saved. Click Browse... to pick a different folder.
Section 3 — Combined Federal/State Filing Choose what W2 Mate does when 1099-NEC Box 6 (state) is empty — for example, use the company's address state, or the recipient's address state if the company's state does not participate.
When everything looks correct, click OK. Export 1099 Data to IRIS CSV Template File window: review payer info, output path and Combined Federal/State option About Combined Federal/State FilingAvailable for 1099-NEC, 1099-MISC, 1099-R, 1099-B, 1099-DIV, 1099-INT, 1099-OID and 1099-K. The IRS forwards forms to the states only if you elected the CF/SF Program on your IRIS TCC application. Each state sets its own requirements, and some require you to file with them directly, so check with your state.
4

Note the saved file

W2 Mate shows a success message confirming the file was created and saved, along with the number of recipients included in the file. This is your ready-to-upload IRIS CSV file. Note the saved file path — you will need it when you upload to the IRIS portal. Click Yes to have W2 Mate open the folder where the file was saved. W2 Mate success message: IRIS CSV file created successfully with number of recipients TipVerify the Number of Recipients included matches your own records before you upload. The IRS limits each CSV file to 250 forms; if a payer has more than 250 recipients, W2 Mate automatically creates more than one file, and you upload each one separately.
5

Locate the CSV file

If you chose Yes, W2 Mate opens the folder containing the saved IRIS CSV file (for example, IRIS-CSV-1099-NEC-KIND-AND-NICE-INC.csv). This is the file you will upload to the IRIS portal. Windows folder showing the saved IRIS CSV 1099-NEC file TipKeep this folder window open so you can drag and drop the file into the IRIS portal in Part 2.
6

Optional: review the file without changing it

You can open the IRIS CSV file in a spreadsheet program such as Microsoft Excel to review the data W2 Mate exported (each row represents one form). Do not change anything in the file — it is already formatted to the IRS IRIS template. IRIS CSV 1099-NEC file opened in Excel showing the IRIS template columns ImportantWhen you close Excel, click “Don't Save”. Saving the file from Excel can strip leading zeros from ZIP codes and TINs or convert long numbers to scientific notation, which causes IRIS to reject the file. To view the file safely, open it in a text editor such as Notepad instead. If something needs to change, correct it in W2 Mate and export the file again rather than editing the CSV by hand.

Part 2 — Upload the CSV File to the IRS IRIS Portal

The steps below show how to upload the IRIS CSV file that W2 Mate created. The IRIS portal screens are controlled by the IRS and may change; follow the on-screen prompts. The sample IRS screenshots may show a different form type or tax year than yours — the steps are the same.

7

Sign in to the IRIS Taxpayer Portal

Open the IRS IRIS Taxpayer Portal at https://la.www4.irs.gov/irportal/ and sign in. Access to IRIS requires identity verification through the IRS sign-in provider (for example, ID.me). IRS sign-in page with Sign in with ID.me and Create an account options TipIf you have more than one TCC, check the Account menu in the portal header to confirm you are working under the correct Portal TCC (it starts with “D”).
8

Select "Upload CSV with Form Data"

From the Dashboard, select the "Upload CSV with Form Data" tile to upload your information return data to the portal. IRIS Taxpayer Portal Dashboard with the Upload CSV with Form Data tile highlighted
9

Upload your W2 Mate CSV file

On the CSV File Upload page, skip the "Download File Template" and "Complete CSV" steps — W2 Mate has already created your file in the IRS IRIS template format. Under the "3. Upload File" section, select Browse or drag and drop your saved IRIS CSV file. You can upload only one file at a time, and each file can contain a maximum of 250 records. IRIS CSV File Upload page: skip Download File Template and Complete CSV, then Browse or drop the CSV file under Upload File If you see an error messageClick Remove next to the uploaded file, correct the data in W2 Mate, export a new IRIS CSV file, and upload it again. Field-level errors list every problem field at once; file-level errors show one at a time.
10

Start, review and Add All

Select the Start button to go to the Review Form Information page. Review your uploaded information return data. If any row is incorrect, select the Delete icon to remove that record. Once verified, click Add All to add your forms to the IRIS Taxpayer Portal.
IRIS Current Uploaded File box with the Start button highlighted
Uploaded file — click Start
IRIS Review Form Information page with the Add All button highlighted
Review Form Information page — click Add All
11

Go to Unsubmitted Forms and click Submit

An "Upload Successful" page appears, showing how many forms have been added to your Unsubmitted Forms page. Forms that contain all required fields are marked "Ready to Submit"; any forms missing required information are marked "In Progress" and must be completed before they can be submitted. Navigate to the Unsubmitted Forms page, select the forms you wish to file using the checkboxes, and click the Submit button.
IRIS Upload Successful page with the Unsubmitted Forms Page link highlighted
Upload Successful page — open the Unsubmitted Forms page
IRIS Unsubmitted Forms page with a Ready to Submit form selected and the Submit button highlighted
Unsubmitted Forms page — select forms and click Submit
12

Submit All and save your Receipt ID

You are taken to the Summary of Transmissions page to review the forms selected for submission. Check the required declaration checkboxes and click Submit All. The "Your Form(s) Have Been Submitted" page then provides a Receipt ID.
IRIS Summary of Transmissions page with declaration checkboxes and the Submit All button
Summary of Transmissions page — check the declarations and click Submit All
IRIS Your Form(s) Have Been Submitted page showing transmission date, time and Receipt ID
Confirmation page with your Receipt ID
TipSave or print the Receipt ID — you will use it to check your transmission status.
13

Check your transmission status

From the Dashboard, select View Submitted Forms and find your Receipt ID. The status shows Received by IRS while the IRS is processing (allow up to 7 days), then changes to one of the following:
  • Accepted — no errors; no action needed.
  • Accepted with Errors — the forms are considered accepted, but you should file corrections for the errors.
  • Partially Accepted — at least one form was rejected; replace the rejected submission.
  • Rejected — resolve the issues and replace the entire submission. Replace rejected submissions within 60 days to avoid possible late-filing penalties.
ImportantTo correct or replace forms that were already submitted, select them on View Submitted Forms and use the Correct/Replace button in the portal. Do not upload the same W2 Mate CSV file again, and do not also file the same forms on paper — the IRS treats this as duplicate filing, which may result in penalty notices.

Good to know

  • You do not need to file Form 1096 when filing through IRIS.
  • Form 1099-NEC is not eligible for the IRIS automatic extension. A 30-day extension for 1099-NEC must be requested on paper Form 8809.
  • IRIS Help Desk: 866-937-4130 (toll-free), Monday–Friday, 7:30 a.m.–7:00 p.m. ET.