These are errors and rejects every filer can get when sending information returns to IRIS, whether through the free IRIS Taxpayer Portal or through filing software. IRIS reports each one on the acknowledgment by rule number.
A form rule number starts with F and the form, so F1099NEC001_001 is a Form 1099-NEC rule and F1042S014 a Form 1042-S rule; a suffix such as _001 marks a revised version. Rules that apply to every form (names and TINs, corrections, the TCC, counts) are on the cross-form error code pages, and the lookup searches 189 rules filers run into.
| Form | Rules (2026) | Elements |
|---|---|---|
| 1099-A Acquisition or Abandonment of Secured Property | 1 | 13 |
| 1099-B Proceeds From Broker and Barter Exchange Transactions | 12 | 37 |
| 1099-C Cancellation of Debt | 3 | 15 |
| 1099-CAP Changes in Corporate Control and Capital Structure | 1 | 12 |
| 1099-DA Digital Asset Proceeds From Broker Transactions | 16 | 38 |
| 1099-DIV Dividends and Distributions | 5 | 30 |
| 1099-G Certain Government Payments | 2 | 21 |
| 1099-INT Interest Income | 3 | 27 |
| 1099-K Payment Card and Third Party Network Transactions | 7 | 36 |
| 1099-LPS Long-Term Care Premiums Paid Statement | None of its own | 12 |
| 1099-LS Reportable Life Insurance Sale | 1 | 13 |
| 1099-LTC Long-Term Care and Accelerated Death Benefits | 1 | 17 |
| 1099-MISC Miscellaneous Information | 1 | 28 |
| 1099-NEC Nonemployee Compensation | 1 | 18 |
| 1099-OID Original Issue Discount | 2 | 23 |
| 1099-PATR Taxable Distributions Received From Cooperatives | 3 | 29 |
| 1099-Q Payments From Qualified Education Programs | 4 | 18 |
| 1099-QA Distributions From ABLE Accounts | 1 | 14 |
| 1099-R Distributions From Pensions, Annuities, Retirement Plans, IRAs, Insurance Contracts | 5 | 30 |
| 1099-S Proceeds From Real Estate Transactions | 1 | 20 |
| 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA | 3 | 15 |
| 1099-SB Seller's Investment in Life Insurance Contract | 1 | 12 |
| 1097-BTC Bond Tax Credit | 2 | 27 |
| 1098 Mortgage Interest Statement | 1 | 20 |
| 1098-C Contributions of Motor Vehicles, Boats, and Airplanes | 5 | 26 |
| 1098-E Student Loan Interest Statement | None of its own | 10 |
| 1098-F Fines, Penalties, and Other Amounts | None of its own | 17 |
| 1098-Q Qualifying Longevity Annuity Contract Information | 1 | 40 |
| 1098-T Tuition Statement | None of its own | 17 |
| 1098-VLI Vehicle Loan Interest Statement | 2 | 19 |
| 3921 Exercise of an Incentive Stock Option Under Section 422(b) | None of its own | 14 |
| 3922 Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) | None of its own | 16 |
| 5498 IRA Contribution Information | 4 | 31 |
| 5498-ESA Coverdell ESA Contribution Information | None of its own | 10 |
| 5498-QA ABLE Account Contribution Information | None of its own | 16 |
| 5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information | None of its own | 16 |
| 5498-TA Trump Account Contribution Information | None of its own | 14 |
| 8596 Information Return for Federal Contracts | 2 | 18 |
| W-2G Certain Gambling Winnings | 1 | 20 |
| 8809 Application for Extension of Time To File Information Returns | 5 | 11 |
| 15397 Application for Extension of Time To Furnish Recipient Statements | None of its own | 4 |
| 1042-S Foreign Person's U.S. Source Income Subject to Withholding | 35 | 29 |
| 8027 Employer's Annual Information Return of Tip Income and Allocated Tips | 13 | 31 |
| 8955-SSA Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits | 12 | 28 |