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How do you file Form 1099-NEC for 2027 in IRIS?

For tax year 2026, filed in the 2027 filing season, file Form 1099-NEC through IRIS. Publication 5717 says that beginning tax year 2026, IRIS is the only intake system for information returns, and it lists Form 1099-NEC among the forms you can file in the IRIS Taxpayer Portal. You need an IRIS TCC first. Publication 5717 says a FIRE TCC cannot be used in the portal, and that returns may not be transmitted until a TCC is assigned. The IRIS page says the free Taxpayer Portal lets you e-file up to 100 returns at a time, by typing them in or by CSV upload. Publication 1099 lists Form 1099-NEC for payments of $2,000 or more, due to the IRS on January 31 and due to the recipient on January 31.

General guidance, not legal, tax or IT advice.

Payroll teams and bookkeepers who will file Form 1099-NEC for tax year 2026 during the 2027 filing season.

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Form 1099-NEC in the 2027 filing season

Publication 1099 says FIRE will not be available for submissions (current, prior year, or corrections) once the system shuts down in 2026 for end of year, and that references to FIRE and Publication 1220 have been removed from that publication. The same publication says the IRIS Taxpayer Portal is a no-cost way to e-file, including by keying information or uploading a .csv file, up to 100 forms per submission, and that you can file certain corrected information returns there.

Publication 1099 says you will meet the requirement to e-file timely if you submit the form electronically through IRIS by 11:59 p.m. on the applicable due date. For the actual calendar date in a year when January 31 falls on a weekend or a legal holiday, Publication 1099 points filers to IRS.gov/TaxCalendar.

The $2,000 threshold applies to payments made in 2026 (the One Big Beautiful Bill Act raised it from $600 for payments made after December 31, 2025). For payments made after 2026 it is adjusted for inflation. Source: IRS: Am I required to file a Form 1099 or other information return?

FAQ

How do I file Form 1099-NEC for the 2027 filing season?

File it through IRIS after you have an IRIS TCC. Publication 5717 lists Form 1099-NEC for the IRIS Taxpayer Portal and says IRIS is the only intake system beginning tax year 2026. The IRIS page says the portal accepts keyed entries or a CSV upload, up to 100 forms per submission.

What amount and due date does the IRS list for Form 1099-NEC?

Publication 1099 says that for tax years beginning after 2025, the minimum threshold for certain information returns increased to $2,000, and that the amount will be adjusted for inflation beginning in calendar year 2027. The Guide to Information Returns lists Form 1099-NEC at $2,000 or more, due to the IRS on January 31 and due to the recipient on January 31. The March 31 electronic due date on that table applies to rows marked with an asterisk. The Form 1099-NEC January 31 cells are not marked with that asterisk. Publication 1099 says to check IRS.gov/InflationAdjustment for the inflation-adjusted amount, and IRS.gov/TaxCalendar when the regular due date falls on a Saturday, Sunday, or legal holiday. In that case, filing is timely on the next business day. You meet the e-file timing rule if you submit the form through IRIS by 11:59 p.m. on the applicable due date.

Is there an automatic extension for Form 1099-NEC?

Publication 1099 says that for Forms W-2 and 1099-NEC, no automatic extension is available. See Form 8809.

How many Form 1099-NEC returns can I send at once in IRIS?

The IRIS page says the Taxpayer Portal lets you e-file up to 100 returns at a time. The same page says IRIS Application to Application can e-file thousands of returns, up to 100 MB at a time, with software or a third-party service. A2A starts with its own IRIS A2A TCC.

Who must e-file Form 1099-NEC?

The IRIS page says that starting tax year 2023, if you have 10 or more information returns, you must file them electronically. Publication 1099 says that 10-return count adds up all information returns, and that it applies to information returns required to be filed on or after January 1, 2024. The IRIS page says that count includes Forms W-2 filed with the Social Security Administration.

How do I correct a Form 1099-NEC filed in the IRIS Taxpayer Portal?

Publication 5717 says you must submit corrections through the portal for information returns submitted through the IRIS Taxpayer Portal. The FIRE page says that after January 1, 2027, IRIS is the only system for corrections.

Sources

Checked Nov 5, 2026.

More: When is the last day to file on IRS FIRE? · IRIS TCC application how long · FIRE to IRIS transition checklist · Free FIRE to IRIS check · All deadlines

Not advice

General guidance, not legal, tax or IT advice. Check the IRS pages linked above and ask your tax professional for your situation. Not affiliated with or endorsed by the IRS. Names are used only to describe compatibility.

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