$0.00 cells must be blank
A money box with nothing to report has to be an empty cell, not 0, 0.00 or $0.00.
Publication 5717: "ensure there are no money amount cells reporting $0.00. These should be left blank." Exports from accounting software often fill every unused box with 0.00.
The money format
| Rule (formatting guidelines) | Example |
|---|---|
| Digits only, except one decimal point | 1250 or 1250.5 or 1250.50 |
| No more than two digits after the decimal | 1250.505 is rejected |
| Cannot be negative | -350 and (350.00) are rejected |
| Between $0 and $999,999,999,999,999 | |
| No scientific notation | 1.045E+5 is rejected |
The guidelines do not list $ or thousands commas as allowed, so write 4250, not $4,250.00.
Perfrow strips $ and commas, blanks zeros, and stops on negatives and third decimals. A recipient whose every box is blank is left out of the file and listed in the report.
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
- Can I enter 0 in an IRIS CSV money field?
- No. Publication 5717 says money cells reporting $0.00 should be left blank.
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 # · Y/N check boxes · Tax year · Error types · Headers do not match · From QuickBooks · TIN format · Key dates