State abbreviations for the IRIS CSV
The state columns take the two-letter code, never the full name.
The formatting guidelines link to one IRS list for the payer state, recipient state and the State 1 and State 2 columns. It has 50 states, the District of Columbia, 8 possessions and 3 military codes.
| Code | State |
|---|---|
| AL | Alabama |
| AK | Alaska |
| AZ | Arizona |
| AR | Arkansas |
| CA | California |
| CO | Colorado |
| CT | Connecticut |
| DE | Delaware |
| DC | District of Columbia |
| FL | Florida |
| GA | Georgia |
| HI | Hawaii |
| ID | Idaho |
| IL | Illinois |
| IN | Indiana |
| IA | Iowa |
| KS | Kansas |
| KY | Kentucky |
| LA | Louisiana |
| ME | Maine |
| MD | Maryland |
| MA | Massachusetts |
| MI | Michigan |
| MN | Minnesota |
| MS | Mississippi |
| MO | Missouri |
| MT | Montana |
| NE | Nebraska |
| NV | Nevada |
| NH | New Hampshire |
| NJ | New Jersey |
| NM | New Mexico |
| NY | New York |
| NC | North Carolina |
| ND | North Dakota |
| OH | Ohio |
| OK | Oklahoma |
| OR | Oregon |
| PA | Pennsylvania |
| RI | Rhode Island |
| SC | South Carolina |
| SD | South Dakota |
| TN | Tennessee |
| TX | Texas |
| UT | Utah |
| VT | Vermont |
| VA | Virginia |
| WA | Washington |
| WV | West Virginia |
| WI | Wisconsin |
| WY | Wyoming |
Possessions
| Code | Possession |
|---|---|
| AS | American Samoa |
| FM | Federated States of Micronesia |
| GU | Guam |
| MH | Marshall Islands |
| MP | Northern Mariana Islands |
| PW | Palau |
| PR | Puerto Rico |
| VI | U.S. Virgin Islands |
Military addresses
| Code | Used for |
|---|---|
| AA | APO, FPO or DPO (Americas) |
| AE | APO, FPO or DPO (Europe) |
| AP | APO, FPO or DPO (Pacific) |
The Combined Federal/State Filing column
Column AP takes a list of state codes separated by commas and wrapped in quotation marks, for example "AL,CA,DE". No code may repeat. Case and order do not matter. Perfrow leaves this column empty; fill it in the portal if you use the combined program.
Perfrow turns full names such as Missouri into MO and flags anything it cannot match, such as "Wisc.".
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 write the full state name in the IRIS CSV?
- No. The guidelines say the state must be entered as its 2-letter abbreviation.
Other answers: All 54 columns · Required fields · Character limits · 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 · Headers do not match · From QuickBooks · TIN format · Key dates