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.
Form 1099-DA business rules
Besides the rules on this page, IRIS checks the rules every form shares, such as SHAREDIRFORM014 (payee name and TIN); those are on the cross-form error code pages. The IRIS Taxpayer Portal also takes Form 1099-DA as a CSV upload, using the IRS template for the form.
In the tax year 2026 rule set: 7 reject, 9 report error. A reject stops the submission; a report error is accepted with errors and counts as filed; past an unpublished threshold, report errors reject the submission. The descriptions are our own summaries; your acknowledgment gives the rule number.
| Rule | Severity | What it checks |
|---|---|---|
| F1099DA007 | Reject | Short-term and long-term cannot both be checked. |
| F1099DA008 | Report error | If the qualifying stablecoin or specified NFT box is checked, the number of transactions must be more than zero. |
| F1099DA010_001 | Report error | Either proceeds or the NFT first-sale amount must be reported (zero counts). |
| F1099DA011 | Report error | Basis-reported should not be checked when the qualifying stablecoin or specified NFT box is checked. |
| F1099DA013 | Report error | Federal income tax withheld looks too high compared with the income amounts reported on the form. |
| F1099DA014 | Reject | The date acquired cannot be after the end of the tax year. |
| F1099DA015 | Reject | The date sold or disposed of must fall within the tax year. |
| F1099DA016 | Reject | The date digital assets were transferred in cannot be after the end of the tax year. |
| F1099DA017 | Reject | The date sold cannot be earlier than the date acquired. |
| F1099DA018 | Reject | Federal income tax withheld must be zero on Form 1099-DA. |
| F1099DA019 | Report error | If a number of transactions is reported, the qualifying stablecoin or specified NFT box must be checked. |
| F1099DA020 | Report error | Exactly one of gross proceeds or net proceeds must be checked. |
| F1099DA021 | Report error | If basis is reported to the IRS, cost or other basis must be given and be more than zero. |
| F1099DA022 | Reject | For a covered asset, exactly one of short-term or long-term must be checked. |
| F1099DA023 | Report error | If short-term is checked, the asset must have been held one year or less (date acquired to date sold). |
| F1099DA024 | Report error | If long-term is checked, the asset must have been held more than one year. |
Elements of Form1099DADetail
Each Form 1099-DA return is one Form1099DADetail record in a submission of group 1. The table lists its 38 elements in schema order for tax year 2026: whether each is required, and the format IRIS accepts. Element names are the ones the IRS uses in its IRIS ATS examples and Publication 5718; the IRS revises the schema each year.
| Element | Required | Format |
|---|---|---|
TaxYr | Required | Four-digit year |
RecordId | Required | Whole number, up to 8 digits |
IssuerOfficeCd | Optional | Exactly 4 characters |
VoidInd | Required | 1 (yes) or 0 (no) |
CorrectedInd | Required | 1 (yes) or 0 (no) |
PrevSubmittedRecRecipientGrp | Optional | Group of elements |
RecipientDetail | Required | Group of elements |
RecipientAccountNum | Optional | Text, up to 30 characters |
CUSIPNum | Optional | Text, up to 9 characters |
Form8949ApplicableCheckboxCd | Optional | One of: G, H, J, K, Y |
DATypeCd | Required | Text, up to 9 characters |
DANm | Required | Text, up to 35 characters |
DAUnitQty | Required | Number, up to 18 decimal places |
AcquiredDt | Optional | Date, YYYY-MM-DD |
SoldOrDisposedDt | Optional | Date, YYYY-MM-DD |
ProceedsAmt | Optional | Amount, up to 2 decimal places |
CostOrOtherBasisAmt | Optional | Amount, zero or more, up to 2 decimal places |
AccruedMarketDiscountAmt | Optional | Amount, zero or more, up to 2 decimal places |
NondeductibleWashSaleLossAmt | Optional | Amount, zero or more, up to 2 decimal places |
BasisReportedInd | Required | 1 (yes) or 0 (no) |
GrossProceedsInd | Required | 1 (yes) or 0 (no) |
NetProceedsInd | Required | 1 (yes) or 0 (no) |
QOFInd | Required | 1 (yes) or 0 (no) |
FederalIncomeTaxWithheldAmt | Optional | Amount, zero or more, up to 2 decimal places |
LossNotAllowedInd | Required | 1 (yes) or 0 (no) |
ShortTermGainLossInd | Required | 1 (yes) or 0 (no) |
LongTermGainLossInd | Required | 1 (yes) or 0 (no) |
OrdinaryInd | Required | 1 (yes) or 0 (no) |
CashOnlyProceedsInd | Required | 1 (yes) or 0 (no) |
BrokerReliedCustAcquisInfoInd | Required | 1 (yes) or 0 (no) |
NoncoveredSecurityDAInd | Required | 1 (yes) or 0 (no) |
QlfyStablecoinsProceedsInd | Required | 1 (yes) or 0 (no) |
SpecifiedNFTProceedsInd | Required | 1 (yes) or 0 (no) |
TransactionCnt | Optional | Whole number, zero or more |
NFTAttributableFirstSalesAmt | Optional | Amount, zero or more, up to 2 decimal places |
DATransferredInUnitQty | Optional | Number, up to 18 decimal places |
DATransferredInUnitDt | Optional | Date, YYYY-MM-DD |
StateLocalTaxGrp | Optional, repeats | Group of elements |
Check a file before you send it. TIN Comply's free IRIS 1099 File Checker runs an IRIS XML or CSV file against the IRS business rules in your browser.