Check box columns need Y or N
A check box column cannot be left empty. Unchecked is N.
| Col | 1099-NEC check box | Enter |
|---|---|---|
| AK | 2nd TIN Notice | Y for checked, N for unchecked |
| AM | Box 2: payer made direct sales totaling $5,000 or more of consumer products to a recipient for resale | Y or N. Box 1 must be filled in or Box 2 checked |
Publication 5717 lists "The Check Box field is empty" among the common reasons a file is rejected: "a Y for Yes or a N for No is required". The IRS working group slides repeat it: check boxes should be entered as Y for checked or N for unchecked.
Most vendor lists have no column for either box, so both come out empty. Perfrow fills N where you have no data and turns yes, true, x and 1 into Y.
Rules here follow the tax year 2025 guidelines, the newest the IRS has published as of 10 November 2026. Tax year 2026 guidelines were not posted yet. The IRS says the copy inside the Taxpayer Portal is the current one, so check it there before you file.
Fix the whole file at once
Drop in your blank IRIS template and your spreadsheet. Perfrow cleans every row, tells you which ones need you, and writes CSVs of at most 250 records. It runs in your browser, so names and TINs stay on your computer.
Open the 1099-NEC CSV fixerQuestions
- What goes in the 2nd TIN Notice column if it does not apply?
- N. The field may not be left empty.
Other answers: All 54 columns · Required fields · Character limits · State codes · 250-record limit · Why files get rejected · Scientific notation · ZIP code format · Date format · Line breaks · Extra spaces · Periods and # · $0.00 cells · Tax year · Error types · Headers do not match · From QuickBooks · TIN format · Key dates