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PerfrowFormatting tool, not tax advice

Headers do not match: use the portal's own template

The CSV template is only inside the IRIS Taxpayer Portal. A header row typed by hand, or copied from last year, gets the file rejected.

Publication 5717: "Only CSV templates provided by the IRS can be used." The public ZIP files on irs.gov hold the formatting guidelines as PDFs, not the template.

Get the template

  1. Sign in to the IRIS Taxpayer Portal. You need an IRIS TCC (transmitter control code, a five-character code of letters and numbers that identifies your business when you e-file).
  2. On the dashboard select Upload CSV with Form Data.
  3. Choose the form in the Form Type drop-down (1099-NEC) and select Download.
  4. Keep that file as it is. Do not open it in Excel and save it again.

Why matching headers still fail

In the IRS working group answers of 12 February 2025, a software developer reported that customers always get a headers-do-not-match message even though the headers looked identical. The IRS reply: download the template from the portal and verify the headers match exactly, including spaces, commas and spelling, and check the file is really being imported as CSV. Templates also change when the form changes, so last year's header row may be wrong this year.

That is why Perfrow asks for your blank template and copies its header line into the output unchanged, instead of shipping its own.

No TCC yet?

A FIRE TCC cannot be used for IRIS, and the application takes time. Publication 5717 (Rev. 9-2026) says: "Allow up to 45 calendar days for application processing." PayrollOrg reported on 8 October 2026 that it can take up to 45 business days, so plan for the longer of the two. You can practise in Perfrow with the published column list, but those files are for checking your data, not for upload.

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 fixer

Questions

Where do I download the IRIS 1099-NEC CSV template?
Inside the IRIS Taxpayer Portal: Dashboard, Upload CSV with Form Data, choose Form Type 1099-NEC, Download. It is not published on irs.gov.
Can I make my own IRIS CSV template?
No. Publication 5717 says only CSV templates provided by the IRS can be used, and the IRS lists self-generated templates as a common cause of file-level errors.
Sources (fetched 2026-11-10)

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 · Y/N check boxes · Tax year · Error types · From QuickBooks · TIN format · Key dates