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-LPS 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 IRS rule sets for tax years 2022 to 2026 contain no rule numbered for Form 1099-LPS. Its returns are still checked against the schema and against the rules every form shares, such as SHAREDIRFORM014 (payee name and TIN).
Elements of Form1099LPSDetail
Each Form 1099-LPS return is one Form1099LPSDetail record in a submission of group 1. The table lists its 12 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 |
LongTermCarePremiumsAmt | Required | Amount, zero or more, up to 2 decimal places |
SelfInd | One of a choice | 1 (yes) or 0 (no) |
SpouseInd | One of a choice | 1 (yes) or 0 (no) |
InsuredGrp | Required | 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.