How the two formats line up
A Pub 1220 file is a stack of fixed-length records: one T record for the transmitter, then for each issuer an A record, its B records (one per return), a C record of totals and, for Combined Federal/State Filing, K records by state, and an F record at the end. IRIS replaces the stack with nested XML: an IRTransmissionManifest for what the T record carried, one IRSubmission1Grp per issuer and form type with an IRSubmission1Header for what the A and C records carried, and a FormDetail element for each return.
The biggest change is the payment amounts. Pub 1220 puts every amount in one of eighteen numbered fields and uses the A record's amount codes to say what each field means for that form. IRIS gives each amount its own named element, so the amount codes disappear: Payment Amount 1 on a 1099-MISC becomes RentAmt, the same position on a 1099-NEC becomes NonemployeeCompensationAmt. Amounts are also written differently: Pub 1220 uses cents with no decimal point, IRIS uses decimal amounts.
Transmitter, issuer and payee records
In the payee table, FormDetail stands for the form's own element, such as Form1099NECDetail.
Transmitter "T" record
| Position | Pub 1220 field | IRIS element | Note |
|---|
| 1 | Record Type | None | No field: XML elements replace record types. |
| 2-5 | Payment Year | IRTransmissionManifest/TaxYr | Also TaxYr in each submission header and form. |
| 6 | Prior Year Data Indicator | IRTransmissionManifest/PriorYearDataInd | 1 for a prior tax year, 0 for the current one. IRIS rules TMFST038 and TMFST040 check it. |
| 7-15 | Transmitter’s TIN | IRTransmissionManifest/TransmitterGrp/TIN | With TINSubmittedTypeCd. |
| 16-20 | Transmitter Control Code | IRTransmissionManifest/TransmitterGrp/TransmitterControlCd | Your IRIS TCC. A FIRE TCC does not work in IRIS. |
| 28 | Test File Indicator | IRTransmissionManifest/TestCd | T for test, P for production. |
| 29 | Foreign Entity Indicator | IRTransmissionManifest/TransmitterGrp/ForeignEntityInd | |
| 30-69 | Transmitter Name | IRTransmissionManifest/TransmitterGrp/BusinessName/BusinessNameLine1Txt | Or PersonNm for an individual. |
| 70-109 | Transmitter Name (Continuation) | IRTransmissionManifest/TransmitterGrp/BusinessName/BusinessNameLine2Txt | |
| 110-149 | Company Name | IRTransmissionManifest/TransmitterGrp/CompanyGrp/BusinessName/BusinessNameLine1Txt | |
| 150-189 | Company Name (Continuation) | IRTransmissionManifest/TransmitterGrp/CompanyGrp/BusinessName/BusinessNameLine2Txt | |
| 190-229 | Company Mailing Address | IRTransmissionManifest/TransmitterGrp/CompanyGrp/MailingAddressGrp/USAddress/AddressLine1Txt | ForeignAddress for a foreign address. |
| 230-269 | Company City | IRTransmissionManifest/TransmitterGrp/CompanyGrp/MailingAddressGrp/USAddress/CityNm | |
| 270-271 | Company State | IRTransmissionManifest/TransmitterGrp/CompanyGrp/MailingAddressGrp/USAddress/StateAbbreviationCd | |
| 272-280 | Company ZIP Code | IRTransmissionManifest/TransmitterGrp/CompanyGrp/MailingAddressGrp/USAddress/ZIPCd | |
| 296-303 | Total Number Payees | IRTransmissionManifest/TotalRecipientFormCnt | IRIS also counts issuer forms in TotalIssuerFormCnt. |
| 304-343 | Contact Name | IRTransmissionManifest/TransmitterGrp/ContactNameGrp/PersonNm | Or PersonFirstNm and PersonLastNm. |
| 344-358 | Contact Telephone Number & Extension | IRTransmissionManifest/TransmitterGrp/ContactPhoneNum | |
| 359-408 | Contact Email Address | IRTransmissionManifest/TransmitterGrp/ContactEmailAddressTxt | |
| 500-507 | Record Sequence Number | None | No field: IRIS identifies each form by its RecordId within the submission. |
| 518 | Vendor Indicator | IRTransmissionManifest/VendorCd | V for purchased software, I for in-house. |
| 519-558 | Vendor Name | IRTransmissionManifest/VendorGrp/BusinessName/BusinessNameLine1Txt | |
| 559-598 | Vendor Mailing Address | IRTransmissionManifest/VendorGrp/MailingAddressGrp/USAddress/AddressLine1Txt | |
| 599-638 | Vendor City | IRTransmissionManifest/VendorGrp/MailingAddressGrp/USAddress/CityNm | |
| 639-640 | Vendor State | IRTransmissionManifest/VendorGrp/MailingAddressGrp/USAddress/StateAbbreviationCd | |
| 641-649 | Vendor ZIP Code | IRTransmissionManifest/VendorGrp/MailingAddressGrp/USAddress/ZIPCd | |
| 650-689 | Vendor Contact Name | IRTransmissionManifest/VendorGrp/ContactNameGrp/PersonNm | |
| 690-704 | Vendor Contact Telephone Number & Extension | IRTransmissionManifest/VendorGrp/ContactPhoneNum | |
| 740 | Vendor Foreign Entity Indicator | IRTransmissionManifest/VendorGrp/ForeignEntityInd | |
Issuer "A" record
| Position | Pub 1220 field | IRIS element | Note |
|---|
| 1 | Record Type | None | No field: the submission header replaces the A record. |
| 2-5 | Payment Year | IRSubmission1Header/TaxYr | |
| 6 | Combined Federal/ State Filing Program | IRSubmission1Header/CFSFElectionInd | The state goes on each form in CFSFElectionStateCd. |
| 12-20 | Issuer Taxpayer Identification Number (TIN) | IRSubmission1Header/IssuerDetail/TIN | With TINSubmittedTypeCd. |
| 21-24 | Issuer Name Control | IRSubmission1Header/IssuerDetail/BusinessNameControlTxt | PersonNameControlTxt for an individual issuer. |
| 25 | Last Filing Indicator | None | No IRIS equivalent. |
| 26-27 | Type of Return | IRSubmission1Header/FormTypeCd | The form number without the hyphen, for example 1099NEC. |
| 28-45 | Amount Codes Bond Tax Credit | None | No IRIS equivalent: every amount has its own named element on the form. |
| 52 | Foreign Entity Indicator | IRSubmission1Header/IssuerDetail/ForeignEntityInd | |
| 53-92 | First Issuer Name Line | IRSubmission1Header/IssuerDetail/BusinessName/BusinessNameLine1Txt | PersonName (PersonFirstNm, PersonLastNm) for an individual issuer. |
| 93-132 | Second Issuer Name Line | IRSubmission1Header/IssuerDetail/BusinessName/BusinessNameLine2Txt | When position 133 is 1, the transfer agent goes in TransferAgentGrp instead. |
| 133 | Transfer Agent Indicator | IRSubmission1Header/TransferAgentGrp | Present when a transfer or paying agent files. |
| 134-173 | Issuer Shipping Address | IRSubmission1Header/IssuerDetail/MailingAddressGrp/USAddress/AddressLine1Txt | |
| 174-213 | Issuer City | IRSubmission1Header/IssuerDetail/MailingAddressGrp/USAddress/CityNm | |
| 214-215 | Issuer State | IRSubmission1Header/IssuerDetail/MailingAddressGrp/USAddress/StateAbbreviationCd | |
| 216-224 | Issuer ZIP Code | IRSubmission1Header/IssuerDetail/MailingAddressGrp/USAddress/ZIPCd | |
| 225-239 | Issuer Telephone Number & Extension | IRSubmission1Header/IssuerDetail/PhoneNum | |
| 500-507 | Record Sequence Number | None | No field. |
Payee "B" record, positions 1-543
| Position | Pub 1220 field | IRIS element | Note |
|---|
| 1 | Record Type | None | No field: each return is a FormDetail element. |
| 2-5 | Payment Year | FormDetail/TaxYr | |
| 6 | Corrected Return Indicator | FormDetail/CorrectedInd | Set to 1 and add PrevSubmittedRecRecipientGrp: the UniqueRecordId of an IRIS original, or OtherIntakeSystemInd and OtherIntakeSystemNm (FIRE) with the original TIN and name for a FIRE original. IRIS has no G/C two-step: one corrected record replaces the original. |
| 7-10 | Name Control | FormDetail/RecipientDetail/PersonNameControlTxt | BusinessNameControlTxt for a business payee. |
| 11 | Type of TIN | FormDetail/RecipientDetail/TINSubmittedTypeCd | 1 (EIN) becomes BUSINESS_TIN, 2 (SSN, ITIN, ATIN) becomes INDIVIDUAL_TIN, blank becomes UNKNOWN. |
| 12-20 | Payee’s Taxpayer Identification Number (TIN) | FormDetail/RecipientDetail/TIN | Nine digits, no hyphens. |
| 21-40 | Issuers Account Number for Payee | FormDetail/RecipientAccountNum | |
| 41-44 | Issuers Office Code | FormDetail/IssuerOfficeCd | |
| 55-66 | Payment Amount 1 | None | |
| 67-78 | Payment Amount 2 | None | |
| 79-90 | Payment Amount 3 | None | |
| 91-102 | Payment Amount 4 | None | |
| 103-114 | Payment Amount 5 | None | |
| 115-126 | Payment Amount 6 | None | |
| 127-138 | Payment Amount 7 | None | |
| 139-150 | Payment Amount 8 | None | |
| 151-162 | Payment Amount 9 | None | |
| 163-174 | Payment Amount A | None | |
| 175-186 | Payment Amount B | None | |
| 187-198 | Payment Amount C | None | |
| 199-210 | Payment Amount D | None | |
| 211-222 | Payment Amount E | None | |
| 223-234 | Payment Amount F | None | |
| 235-246 | Payment Amount G | None | |
| 247-258 | Payment Amount H | None | |
| 259-270 | Payment Amount J | None | |
| 287 | Foreign Country Indicator | FormDetail/RecipientDetail/MailingAddressGrp/ForeignAddress | A foreign address uses ForeignAddress instead of USAddress. |
| 288-327 | First Payee Name Line | FormDetail/RecipientDetail/PersonName or BusinessName/BusinessNameLine1Txt | IRIS splits an individual's name into PersonFirstNm, PersonMiddleNm, PersonLastNm and SuffixNm. |
| 328-367 | Second Payee Name Line | FormDetail/RecipientDetail/BusinessName/BusinessNameLine2Txt | A second payee goes in AdditionalRecipientTxt. |
| 368-407 | Payee Mailing Address | FormDetail/RecipientDetail/MailingAddressGrp/USAddress/AddressLine1Txt | |
| 448-487 | Payee City | FormDetail/RecipientDetail/MailingAddressGrp/USAddress/CityNm | |
| 488-489 | Payee State | FormDetail/RecipientDetail/MailingAddressGrp/USAddress/StateAbbreviationCd | |
| 490-498 | Payee ZIP Code | FormDetail/RecipientDetail/MailingAddressGrp/USAddress/ZIPCd | |
| 500-507 | Record Sequence Number | FormDetail/RecordId | Not the same thing: RecordId is your identifier for the form within the submission. |
End of Issuer "C" record
| Position | Pub 1220 field | IRIS element | Note |
|---|
| 1 | Record Type | None | No field. |
| 2-9 | Number of Payees | IRSubmission1Header/TotalReportedRcpntFormCnt | |
| 16-33 | Control Totals 1 to J | IRSubmission1Header/IRSubmission1FormTotals | Each control total becomes the matching named total for the form type. |
State Totals "K" record
| Position | Pub 1220 field | IRIS element | Note |
|---|
| 1 | Record Type | None | No IRIS equivalent. IRIS forwards forms to Combined Federal/State Filing states from the CFSFElectionStateCd on each form; there are no state totals records. |
| 2-9 | Number of Payees | None | |
End of Transmission "F" record
| Position | Pub 1220 field | IRIS element | Note |
|---|
| 1 | Record Type | None | No field. |
| 2-9 | Number of “A” Records | IRTransmissionManifest/TotalIssuerFormCnt | The closest equivalent: the number of issuer submissions. |
Open a form to see its amount codes and form-specific fields with their IRIS elements. Element names are relative to the form's detail element.
Form 1097-BTC → Form1097BTCDetail (type of return BT, FormTypeCd 1097BTC)
Form 1097-BTC page · Form 1097-BTC IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Total Aggregate | TotalCreditsAmt |
| 2 | 67-78 | January payments | JanuaryAmt |
| 3 | 79-90 | February payments | FebruaryAmt |
| 4 | 91-102 | March payments | MarchAmt |
| 5 | 103-114 | April payments | AprilAmt |
| 6 | 115-126 | May payments | MayAmt |
| 7 | 127-138 | June payments | JuneAmt |
| 8 | 139-150 | July payments | JulyAmt |
| 9 | 151-162 | August payments | AugustAmt |
| A | 163-174 | September payments | SeptemberAmt |
| B | 175-186 | October payments | OctoberAmt |
| C | 187-198 | November payments | NovemberAmt |
| D | 199-210 | December payments | DecemberAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Issuer Indicator | BondIssuerInd or EntityRcvdBondDistriCreditInd |
| 556 | Code | IssuerAssignedUniqueIdCd |
| 560-598 | Unique Identifier | IssuerAssignedUniqueId |
| 599-601 | Bond Type | BondTypeCd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
In IRIS only (no Pub 1220 position): AdditionalInformationTxt.
Form 1098 → Form1098Detail (type of return 3, FormTypeCd 1098)
Form 1098 page · Form 1098 IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Mortgage interest received from payer(s)/borrower(s) | MortgageInterestReceivedAmt |
| 2 | 67-78 | Points paid on the purchase of a principal residence | PrinResPurchasePointsPaidAmt |
| 3 | 79-90 | Refund or credit of overpaid interest | OverpaidInterestRefundAmt |
| 4 | 91-102 | Mortgage insurance premiums | MortgageInsurancePremiumsAmt |
| 5 | 103-114 | Blank (Filer’s use) | Filer's use; no IRIS field. |
| 6 | 115-126 | Outstanding Mortgage Principal | OutstandingMortgPrincipalAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544-551 | Mortgage Origination Date | MortgageOriginationDt |
| 552 | Property Securing Mortgage Indicator | PropAddrSameBorrowerAddrInd |
| 553-591 | Property Address or Description Securing Mortgage | PropertyAddressGrp or PropertyDesc |
| 592-630 | Other | OtherTxt |
| 670-673 | Number of 4 Mortgaged Properties | PropertiesSecuringMortgageCnt |
| 674-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-730 | Mortgage 8 Acquisition Date | MortgageAcquisitionDt |
Form 1098-C → Form1098CDetail (type of return X, FormTypeCd 1098C)
Form 1098-C page · Form 1098-C IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 4 | 91-102 | Gross proceeds from sales | GrossProceedsFromSaleOfVehAmt |
| 6 | 115-126 | Value of goods or services in exchange for a vehicle | ValueOfGoodsAndSrvcForVehAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 546 | Transaction Indicator | CertifiesVehSoldToUnrltPrtyInd |
| 547 | Transfer After Improvements Indicator | CertifiesVehicleNotTrnsfrInd |
| 548 | Transfer Below Fair Market Value Indicator | CertifiesVehTrnsfrToNeedyInd |
| 549-552 | Year | VehicleModelYr |
| 553-565 | Make | VehicleMakeNameTxt |
| 566-587 | Model | VehicleModelNameTxt |
| 588-612 | Vehicle or Other Identification Number | VINOrOtherIdNum |
| 613-651 | Vehicle Description | CertifiesDetailedImprvDesc |
| 652-659 | Date of Contribution | ContributionDt |
| 660 | Donee Indicator | GoodsAndServicesYesInd or GoodsAndServicesNoInd |
| 661 | Intangible Religious Benefits Indicator | IntangibleReligiousBenefitsInd |
| 662 | Deduction $500 or Less Indicator | VehClaimDedUnderSpcfdAmtInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-730 | Date of Sale | SaleDt |
| 731-746 | Goods and Services | GoodsAndServicesDesc |
In IRIS only (no Pub 1220 position): OdometerMileageQty.
Form 1098-E → Form1098EDetail (type of return 2, FormTypeCd 1098E)
Form 1098-E page · Form 1098-E IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Student loan interest received by the lender | StudentLoanIntRcvdByLenderAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Origination Fees/ Capitalized Interest Indicator | NotLoanOrigFeeOrCapInterestInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 1098-F → Form1098FDetail (type of return FP, FormTypeCd 1098F)
Form 1098-F page · Form 1098-F IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Total amount required to be paid (new paper form box 1) | TotalAmt |
| 2 | 67-78 | Amount to be paid for violation or potential violation | ViolationOrPotViolationAmt |
| 3 | 79-90 | Restitution/remediation amount | RestitutionOrRemediationAmt |
| 4 | 91-102 | Compliance amount | ComplianceAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544-551 | Date of Order/Agreement | SuitOrderOrAgreementDt |
| 552-590 | Court or entity | CourtOrEntityNm |
| 591-629 | Case number | CaseNum |
| 630-668 | Case name or name the parties to suit, order or agreement | CaseNameOrPartiesNamesSOATxt |
| 669-673 | Payment Code | Form1098FCd |
| 674-733 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 1098-Q → Form1098QDetail (type of return QL, FormTypeCd 1098Q)
Form 1098-Q page · Form 1098-Q IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | January payments | JanuaryAmt |
| 2 | 67-78 | February payments | FebruaryAmt |
| 3 | 79-90 | March payments | MarchAmt |
| 4 | 91-102 | April payments | AprilAmt |
| 5 | 103-114 | May payments | MayAmt |
| 6 | 115-126 | June payments | JuneAmt |
| 7 | 127-138 | July payments | JulyAmt |
| 8 | 139-150 | August payments | AugustAmt |
| 9 | 151-162 | September payments | SeptemberAmt |
| A | 163-174 | October payments | OctoberAmt |
| B | 175-186 | November payments | NovemberAmt |
| C | 187-198 | December payments | DecemberAmt |
| D | 199-210 | Total premiums | TotalPremiumsAmt |
| E | 211-222 | Annuity amount on start date | AnnuityStartDtAmt |
| F | 223-234 | FMV of QLAC | QLACFMVAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 546-553 | Annuity Start Date | AnnuityStartDt |
| 554 | Start Date May Be Accelerated Indicator | AcceleratedStartDtInd |
| 555-556 | January | JanuaryDayNum |
| 557-558 | February | FebruaryDayNum |
| 559-560 | March | MarchDayNum |
| 561-562 | April | AprilDayNum |
| 563-564 | May | MayDayNum |
| 565-566 | June | JuneDayNum |
| 567-568 | July | JulyDayNum |
| 569-570 | August | AugustDayNum |
| 571-572 | September | SeptemberDayNum |
| 573-574 | October | OctoberDayNum |
| 575-576 | November | NovemberDayNum |
| 577-578 | December | DecemberDayNum |
| 580-618 | Name of Plan | PlanNameTxt |
| 619-638 | Plan Number | PlanNum |
| 639-647 | Plan Sponsor’s Employer Identification Number | PlanSponsorEIN |
Form 1098-T → Form1098TDetail (type of return 8, FormTypeCd 1098T)
Form 1098-T page · Form 1098-T IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Payments received for qualified tuition and related expenses | PaymentsReceivedQlfyExpnssAmt |
| 3 | 79-90 | Adjustments made for prior year | PriorYearAdjustmentsAmt |
| 4 | 91-102 | Scholarships or grants | GrantsOrScholarshipsAmt |
| 5 | 103-114 | Adjustments to scholarships or grants for a prior year | PYAdjGrantsOrScholarshipsAmt |
| 7 | 127-138 | Reimbursements or refunds of qualified tuition and related expenses from an insurance contract | InsReimbursementOrRefundAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Student's taxpayer identification number (TIN Solicitation Certification) | StudentTINSolicitationInd |
| 547 | Half-time Student Indicator | HalfTimeStudentInd |
| 548 | Graduate Student Indicator | GraduateStudentInd |
| 549 | Academic Period Indicator | PymtRcvdIncldAmtSpcfdPeriodInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 1099-A → Form1099ADetail (type of return 4, FormTypeCd 1099A)
Form 1099-A page · Form 1099-A IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 2 | 67-78 | Balance of principal outstanding | PrincipalBalanceDueAmt |
| 4 | 91-102 | Fair market value of the property | FairMarketValueAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Personal Liability Indicator | PersonallyLiableInd |
| 548-555 | Date of Lender’s Acquisition or Knowledge of Abandonment | AbandonmentOrAcquisitionDt |
| 556-594 | Description of Property | PropertyDesc |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 1099-B → Form1099BDetail (type of return B, FormTypeCd 1099B)
Form 1099-B page · Form 1099-B IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 2 | 67-78 | Proceeds (For forward contracts, See Note 1) | ProceedsAmt |
| 3 | 79-90 | Cost or other basis | CostOrOtherBasisAmt |
| 4 | 91-102 | Federal income tax withheld (backup withholding). Don’t report negative amounts. | FederalIncomeTaxWithheldAmt |
| 5 | 103-114 | Wash Sale Loss Disallowed | NondeductibleWashSaleLossAmt |
| 7 | 127-138 | Bartering | BarterAmt |
| 9 | 151-162 | Profit (or loss) realized in 2025 | TYClosedContractProfitLossAmt |
| A | 163-174 | Unrealized profit (or loss) on open contracts 12/31/2024 | PriorYrOpenCntrctProfitLossAmt |
| B | 175-186 | Unrealized profit (or loss) on open contracts 12/31/2025 | CYOpenCntrctProfitLossAmt |
| C | 187-198 | Aggregate profit (or loss) | CntrctAggregateProfitLossAmt |
| D | 199-210 | Accrued market discount | AccruedMarketDiscountAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 545 | Noncovered Security Indicator | NoncoveredSecurityInd |
| 546 | Type of Gain or Loss Indicator | ShortTermGainLossInd, LongTermGainLossInd or OrdinaryInd |
| 547 | Gross Proceeds Indicator | GrossProceedsInd or NetProceedsInd |
| 548-555 | Date Sold or Disposed | SoldOrDisposedDt |
| 556-568 | CUSIP Number | CUSIPNum |
| 569-607 | Description of Property | PropertyDesc |
| 608-615 | Date Acquired | AcquiredDt |
| 616 | Loss Not Allowed Indicator | LossNotAllowedInd |
| 617 | Applicable check box of Form 8949 | Form8949ApplicableCheckboxCd |
| 618 | Applicable checkbox for Collectables | CollectiblesInd |
| 619 | FATCA Filing Requirement Indicator | FATCAFilingRequirementInd |
| 620 | Applicable Checkbox for QOF | QOFInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
In IRIS only (no Pub 1220 position): BasisReportedInd.
Form 1099-C → Form1099CDetail (type of return 5, FormTypeCd 1099C)
Form 1099-C page · Form 1099-C IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 2 | 67-78 | Amount of debt discharged | DebtDischargeAmt |
| 3 | 79-90 | Interest included in Amount Code 2 | InterestAmt |
| 7 | 127-138 | Fair market value of property. Use only if a combined Form 1099-A and 1099-C is being filed. | FairMarketValueAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Identifiable Event Code | IdentifiableEventCd |
| 548-555 | Date of Identifiable Event | IdentifiableEventDt |
| 556-594 | Debt Description | DebtDesc |
| 595 | Personal Liability Indicator | DebtorLiableDebtRepaymentInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 1099-CAP → Form1099CAPDetail (type of return P, FormTypeCd 1099CAP)
Form 1099-CAP page · Form 1099-CAP IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 2 | 67-78 | Aggregate amount received | AggregateReceivedAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 548-555 | Date of Sale or Exchange | SaleOrExchangeDt |
| 608-615 | Number of Shares Exchanged | SharesExchangedCnt |
| 616-625 | Classes of Stock Exchanged | StockClassDesc |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 1099-DIV → Form1099DIVDetail (type of return 1, FormTypeCd 1099DIV)
Form 1099-DIV page · Form 1099-DIV IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Total ordinary dividends | TotalOrdinaryDividendsAmt |
| 2 | 67-78 | Qualified dividends | QualifiedDividendsAmt |
| 3 | 79-90 | Total capital gain distribution | TotalCapitalDistributionsAmt |
| 5 | 103-114 | Section 199A Dividends | Section199ADividendsAmt |
| 6 | 115-126 | Unrecaptured Section 1250 gain | UnrecapturedSection1250GainAmt |
| 7 | 127-138 | Section 1202 gain | CapitalGainSect1202Amt |
| 8 | 139-150 | Collectibles (28%) rate gain | Collectibles28PercentGainAmt |
| 9 | 151-162 | Non-dividend distributions | NondividendDistributionsAmt |
| A | 163-174 | Federal income tax withheld | FederalIncomeTaxWithheldAmt |
| B | 175-186 | Investment expenses | InvestmentExpenseAmt |
| C | 187-198 | Foreign tax paid | ForeignTaxesPaidAmt |
| D | 199-210 | Cash liquidation distributions | CashLiquidationDistriAmt |
| E | 211-222 | Non-cash liquidation distributions | NoncashLiquidationDistriAmt |
| F | 223-234 | Exempt interest dividends | ExemptInterestDividendsAmt |
| G | 235-246 | Specified private activity bond interest dividends | PrivateActivityBondIntDivAmt |
| H | 247-258 | Section 897 Ordinary Dividends | Section897OrdinaryDividendsAmt |
| J | 259-270 | Section 897 Capital Gains | Section897CapitalGainAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 547-586 | Foreign Country or U.S. Possession | ForeignCountryOrUSPossessionCd |
| 587 | FATCA Filing Requirement Indicator | FATCAFilingRequirementInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
Form 1099-G → Form1099GDetail (type of return F, FormTypeCd 1099G)
Form 1099-G page · Form 1099-G IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Unemployment compensation | UnemploymentCompAmt |
| 2 | 67-78 | State or local income tax refunds, credits, or offsets | StateLclRefundCreditOffsetAmt |
| 4 | 91-102 | Federal income tax withheld (backup withholding or voluntary withholding on unemployment compensation of Commodity Credit Corporation Loans or certain crop disaster payments) | FederalIncomeTaxWithheldAmt |
| 5 | 103-114 | Reemployment Trade Adjustment Assistance (RTAA) programs | RTAAPaymentsAmt |
| 6 | 115-126 | Taxable grants | TaxableGrantsAmt |
| 7 | 127-138 | Agriculture payments | AgriculturePaymentsAmt |
| 9 | 151-162 | Market gain | MarketGainAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 547 | Trade or Business Indicator | TradeOrBusinessIncomeInd |
| 548-551 | Tax Year of Refund | RefundCreditOffsetTaxYr |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/ State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
In IRIS only (no Pub 1220 position): FamilyLeaveBenefitsAmt.
Form 1099-INT → Form1099INTDetail (type of return 6, FormTypeCd 1099INT)
Form 1099-INT page · Form 1099-INT IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Interest income not included in Amount Code 3 | InterestIncomeAmt |
| 2 | 67-78 | Early withdrawal penalty | EarlyWithdrawalPenaltyAmt |
| 3 | 79-90 | Interest on U.S. Savings Bonds and Treasury obligations | USSavingsBondsTreasObligIntAmt |
| 4 | 91-102 | Federal income tax withheld (backup withholding) | FederalIncomeTaxWithheldAmt |
| 5 | 103-114 | Investment expenses | InvestmentExpenseAmt |
| 6 | 115-126 | Foreign tax paid | ForeignTaxesPaidAmt |
| 8 | 139-150 | Tax-exempt interest | TaxExemptInterestAmt |
| 9 | 151-162 | Specified private activity bond | SpcfdPrvtActyBondInterestAmt |
| A | 163-174 | Market discount | MarketDiscountAmt |
| B | 175-186 | Bond premium | BondPremiumAmt |
| D | 199-210 | Bond premium on tax exempt bond | TaxExemptBondPremiumAmt |
| E | 211-222 | Bond premium on Treasury obligation | TreasuryObligBondPremiumAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 547-586 | Foreign Country or U.S. Possession | ForeignCountryOrUSPossessionCd |
| 587-599 | CUSIP Number | TaxExemptTaxCreditBondCUSIPNum |
| 600 | FATCA Filing Requirement Indicator | FATCAFilingRequirementInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
In IRIS only (no Pub 1220 position): PayerRoutingTransitNum.
Form 1099-K → Form1099KDetail (type of return MC, FormTypeCd 1099K)
Form 1099-K page · Form 1099-K IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Gross amount of payment card/third party network transactions | GrossAmt |
| 2 | 67-78 | Card not present transactions | CardNotPresentTransAmt |
| 4 | 91-102 | Federal Income tax withheld | FederalIncomeTaxWithheldAmt |
| 5 | 103-114 | January payments | JanuaryAmt |
| 6 | 115-126 | February payments | FebruaryAmt |
| 7 | 127-138 | March payments | MarchAmt |
| 8 | 139-150 | April payments | AprilAmt |
| 9 | 151-162 | May payments | MayAmt |
| A | 163-174 | June payments | JuneAmt |
| B | 175-186 | July payments | JulyAmt |
| C | 187-198 | August payments | AugustAmt |
| D | 199-210 | September payments | SeptemberAmt |
| E | 211-222 | October payments | OctoberAmt |
| F | 223-234 | November payments | NovemberAmt |
| G | 235-246 | December payments | DecemberAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 547 | Type of Filer Indicator | PSEInd or EPFOrOtherThirdPartyInd Type of filer: 1 = PSE, 2 = EPF or other third party. |
| 548 | Type of Payment Indicator | PaymentCardInd or ThirdPartyNetworkInd Type of payment: 1 = payment card, 2 = third party network. |
| 549-561 | Number of Payment Transactions | PaymentTransactionCnt |
| 565-604 | Payment Settlement Entity’s Name and Phone Number | PSENm and PSEPhoneNum |
| 605-608 | Merchant Category Code (MCC) | MerchantCategoryCd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/ State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
In IRIS only (no Pub 1220 position): CashTipsAmt, TreasuryTippedOccupationCd.
Form 1099-LS → Form1099LSDetail (type of return LS, FormTypeCd 1099LS)
Form 1099-LS page · Form 1099-LS IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Amount paid to payment recipient | PaidToRecipientAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 546-553 | Date of Sale | SaleDt |
| 663-701 | Issuers Information | InsurancePolicyIssuerName and PolicyNum |
In IRIS only (no Pub 1220 position): AcquirerContactDetail.
Form 1099-LTC → Form1099LTCDetail (type of return T, FormTypeCd 1099LTC)
Form 1099-LTC page · Form 1099-LTC IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Gross long-term care benefits paid | GrossLTCBenefitPaidAmt |
| 2 | 67-78 | Accelerated death benefits paid | AcceleratedDeathBenefitPaidAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Type of Payment Indicator | PerDiemInd or ReimbursedAmountInd |
| 548-556 | Social Security Number of Insured | InsuredGrp (TIN) The insured's details are a group in IRIS. |
| 557-596 | Name of Insured | InsuredGrp (name) |
| 597-636 | Address of Insured | InsuredGrp (address) |
| 637-676 | City of Insured | InsuredGrp (city) |
| 677-678 | State of Insured | InsuredGrp (state) |
| 679-687 | ZIP Code of Insured | InsuredGrp (ZIP) |
| 688 | Status of Illness Indicator | LTCInsuredChronicallyIllInd or LTCInsuredTerminallyIllInd |
| 689-696 | Date Certified | CertifiedDt |
| 697 | Qualified Contract Indicator | QualifiedContractInd |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
Form 1099-MISC → Form1099MISCDetail (type of return A, FormTypeCd 1099MISC)
Form 1099-MISC page · Form 1099-MISC IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Rents | RentAmt |
| 2 | 67-78 | Royalties (not timber royalties under a pay-as-cut contract; those go on Form 1099-S) | RoyaltyAmt |
| 3 | 79-90 | Other income | OtherIncomeAmt |
| 4 | 91-102 | Federal income tax withheld (backup withholding or withholding on Indian gaming profits) | FederalIncomeTaxWithheldAmt |
| 5 | 103-114 | Fishing boat proceeds | FishingBoatProceedsAmt |
| 6 | 115-126 | Medical and health care payments | MedicalHealthCarePaymentsAmt |
| 8 | 139-150 | Substitute payments in lieu of dividends or interest | SubstitutePaymentsAmt |
| A | 163-174 | Crop insurance proceeds | CropInsuranceProceedsAmt |
| C | 187-198 | Gross proceeds paid to an attorney in connection with legal services | AttorneyGrossProceedsPaidAmt |
| D | 199-210 | Section 409A deferrals | Section409ADeferralsAmt |
| E | 211-222 | Section 409A income | NonqlfyDeferredCompensationAmt |
| F | 223-234 | Fish purchased for resale | FishPurchasedForResaleAmt |
| G | 235-246 | Prior year nonemployee compensation (TY2019 and earlier; the T record must have “P” in position 6) | No IRIS equivalent: prior-year NEC for 2019 and earlier, and IRIS accepts tax years 2022 and later. |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 547 | Direct Sales Indicator | DirectSaleAboveThresholdInd |
| 548 | FATCA Filing Requirement Indicator | FATCAFilingRequirementInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/ State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
In IRIS only (no Pub 1220 position): CashTipsAmt, TreasuryTippedOccupationCd, OvertimeCompensationAmt.
Form 1099-NEC → Form1099NECDetail (type of return NE, FormTypeCd 1099NEC)
Form 1099-NEC page · Form 1099-NEC IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Nonemployee compensation | NonemployeeCompensationAmt |
| 4 | 91-102 | Federal income tax withheld | FederalIncomeTaxWithheldAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 547 | Direct Sales Indicator | DirectSaleAboveThresholdInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
In IRIS only (no Pub 1220 position): CashTipsAmt, TreasuryTippedOccupationCd, OvertimeCompensationAmt, ExcessParachutePaymentAmt.
Form 1099-OID → Form1099OIDDetail (type of return D, FormTypeCd 1099OID)
Form 1099-OID page · Form 1099-OID IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Original issue discount for the year | OriginalIssueDiscountAmt |
| 2 | 67-78 | Other periodic interest | OtherPeriodicInterestAmt |
| 3 | 79-90 | Early withdrawal penalty | EarlyWithdrawalPenaltyAmt |
| 4 | 91-102 | Federal income tax withheld (backup withholding) | FederalIncomeTaxWithheldAmt |
| 5 | 103-114 | Bond premium | BondPremiumAmt |
| 6 | 115-126 | Original issue discount on U.S. Treasury obligations (positive and negative amounts allowed) | TreasuryObligationOIDAmt |
| 7 | 127-138 | Investment expenses | InvestmentExpenseAmt |
| A | 163-174 | Market discount | MarketDiscountAmt |
| B | 175-186 | Acquisition premium | AcquisitionPremiumAmt |
| C | 187-198 | Tax-exempt OID | TaxExemptOIDAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 547-585 | Description | CUSIPNumberOrObligationDesc |
| 586 | FATCA Filing Requirement Indicator | FATCAFilingRequirementInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
Form 1099-PATR → Form1099PATRDetail (type of return 7, FormTypeCd 1099PATR)
Form 1099-PATR page · Form 1099-PATR IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Patronage dividends | PatronageDividendsAmt |
| 2 | 67-78 | Nonpatronage distributions | NonpatronageDistributionsAmt |
| 3 | 79-90 | Per-unit retain allocations | PerUnitRetainAllocationsAmt |
| 4 | 91-102 | Federal income tax withheld (backup withholding) | FederalIncomeTaxWithheldAmt |
| 5 | 103-114 | Redeemed nonqualified notices | RedeemedNonqualifiedNoticesAmt |
| 6 | 115-126 | Section 199A(a) deduction | Section199AgDeductionAmt |
| 7 | 127-138 | Investment credit (pass-through) | InvestmentCreditAmt |
| 8 | 139-150 | Work opportunity credit (pass-through) | WorkOpportunityCreditAmt |
| A | 163-174 | For filer’s use for pass-through credits and deduction | Form8844CreditAmt, Form8896CreditAmt, Form8941CreditAmt, Form8932CreditAmt, Form8864CreditAmt or EPASulfurRegDeductionAmt IRIS has a separate element for each pass-through credit or deduction. |
| B | 175-186 | Qualified payments (section 199A(b)(7)) | Section199Ab7QualifiedPymtAmt |
| C | 187-198 | Section 199A(a) qualified items | Section199AaQualifiedItemsAmt |
| D | 199-210 | Section 199A(a) SSTB items | Section199AaSSTBItemsAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 544 | Second TIN Notice | SecondTINNoticeInd |
| 547 | Specified Cooperatives | SpecifiedCooperativeInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
Form 1099-Q → Form1099QDetail (type of return Q, FormTypeCd 1099Q)
Form 1099-Q page · Form 1099-Q IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Gross distribution | GrossDistributionAmt |
| 2 | 67-78 | Earnings (or loss) | EarningsAmt |
| 3 | 79-90 | Basis | BasisAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Trustee to Trustee Transfer Indicator | TrusteeToTrusteeTransferInd |
| 548 | Type of Tuition Payment | DistriFromPrivateQTPInd, DistriFromStateQTPInd or DistriFromCoverdellESAInd |
| 549 | Designated Beneficiary | NotDesignatedBeneficiaryInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
In IRIS only (no Pub 1220 position): QTPToRothIRATransferInd, Form1099QDistributionCd.
Form 1099-R → Form1099RDetail (type of return 9, FormTypeCd 1099R)
Form 1099-R page · Form 1099-R IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Gross distribution | GrossDistributionAmt |
| 2 | 67-78 | Taxable amount | TaxableAmt |
| 3 | 79-90 | Capital gain (included in Amount Code 2) | CapitalGainAmt |
| 4 | 91-102 | Federal income tax withheld | FederalIncomeTaxWithheldAmt |
| 5 | 103-114 | Employee contributions/designated Roth contributions or insurance premiums | EmployeeContributionsAmt |
| 6 | 115-126 | Net unrealized appreciation in employer’s securities | NetUnrlzdSecuritiesApprcnAmt |
| 8 | 139-150 | Other | OtherDistributionAmt |
| 9 | 151-162 | Total employee contributions | TotalEmployeeContributionsAmt |
| A | 163-174 | Traditional IRA/SEP/SIMPLE distribution or Roth conversion | No amount element: IRIS has only the IRASEPSIMPLEInd checkbox. |
| B | 175-186 | Amount allocable to IRR within 5 years | IRRAllocatedAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 545-546 | Distribution Code | Form1099RDistributionCd Two characters in FIRE; IRIS takes up to two codes. |
| 547 | Taxable Amount Not Determined Indicator | TxblAmountNotDeterminedInd |
| 548 | IRA/SEP/ SIMPLE Indicator | IRASEPSIMPLEInd |
| 549 | Total Distribution Indicator | TotalDistributionInd |
| 550-551 | Percentage of Total Distribution | RcpntTotalDistributionPct or RcpntOthDistributionPct |
| 552-555 | First Year of Designated Roth Contribution | DesignatedROTHAcctFirstYr |
| 556 | FATCA Filing Requirement Indicator | FATCAFilingRequirementInd |
| 557-564 | Date of Payment | PaymentDt |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
| 747-748 | Combined Federal/ State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
In IRIS only (no Pub 1220 position): TrumpAccountInd, ExcessContributionsEarningsAmt.
Form 1099-S → Form1099SDetail (type of return S, FormTypeCd 1099S)
Form 1099-S page · Form 1099-S IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 2 | 67-78 | Gross proceeds | TotalGrossProceedsAmt IRIS also splits it into CashGrossProceedsAmt and DAGrossProceedsAmt (digital assets) for 2026. |
| 5 | 103-114 | Buyer’s part of real estate tax | BuyerRealEstateTaxAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Property or Services Indicator | TransferorRcvdConsiderationInd |
| 548-555 | Date of Closing | ClosingDt |
| 556-594 | Address or Legal Description | AddressOrLegalDesc |
| 595 | Foreign Transferor | TransferorForeignPersonInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
In IRIS only (no Pub 1220 position): CashGrossProceedsAmt, DAGrossProceedsAmt, DATypeCd, DANm, DAUnitQty, AcquiredDt.
Form 1099-SA → Form1099SADetail (type of return M, FormTypeCd 1099SA)
Form 1099-SA page · Form 1099-SA IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Gross distribution | GrossDistributionAmt |
| 2 | 67-78 | Earnings on excess contributions | ExcessContributionsEarningsAmt |
| 4 | 91-102 | Fair market value of the account on the date of death | FMVOnDateOfDeathAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 545 | Distribution Code | Form1099SADistributionCd |
| 547 | Medicare Advantage MSA Indicator | MAMSAInd |
| 548 | HSA Indicator | HSAInd |
| 549 | Archer MSA Indicator | ArcherMSAInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
Form 1099-SB → Form1099SBDetail (type of return SB, FormTypeCd 1099SB)
Form 1099-SB page · Form 1099-SB IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Investment in contract | InvestmentInContractAmt |
| 2 | 67-78 | Surrender amount | SurrenderAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 663-701 | Issuers Information | IssuerContactDetail and PolicyNum |
Form 3921 → Form3921Detail (type of return N, FormTypeCd 3921)
Form 3921 page · Form 3921 IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 3 | 79-90 | Exercise price per share | ExercisePricePerShareAmt |
| 4 | 91-102 | Fair market value of share on exercise date | FMVPerShareOnExerciseDtAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547-554 | Date Option Granted | StockOptionGrantedDt |
| 555-562 | Date Option Exercised | StockOptionExercisedDt |
| 563-570 | Number of Shares Transferred | SharesTransferredCnt |
| 575-614 | If Other Than Transferor Information | OtherThanTransferorGrp |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 3922 → Form3922Detail (type of return Z, FormTypeCd 3922)
Form 3922 page · Form 3922 IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 3 | 79-90 | Fair market value per share on grant date | FMVPerShareOnGrantDtAmt |
| 4 | 91-102 | Fair market value on exercise date | FMVPerShareOnExerciseDtAmt |
| 5 | 103-114 | Exercise price per share | ExercisePricePerShareAmt |
| 8 | 139-150 | Exercise price per share determined as if the option was exercised on the date the option was granted | ExercisePricePerShrGrantDtAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547-554 | Date Option Granted to Transferor | StockOptionGrantedDt |
| 555-562 | Date Option Exercised by Transferor | StockOptionExercisedDt |
| 563-570 | Number of Shares Transferred | SharesTransferredCnt |
| 571-578 | Date Legal Title Transferred by Transferor | LegalTitleTransferDt |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 5498 → Form5498Detail (type of return L, FormTypeCd 5498)
Form 5498 page · Form 5498 IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | IRA contributions (other than amounts in Amount Codes 2, 3, 4, 8, 9, A, C, and D.) | IRAContributionsAmt |
| 2 | 67-78 | Rollover contributions | RolloverContributionAmt |
| 3 | 79-90 | Roth conversion amount | ConversionToRothIRATaxbleAmt |
| 4 | 91-102 | Recharacterized contributions | RecharacterizedContributionAmt |
| 5 | 103-114 | Fair market value of account | EOYFMVAmt |
| 6 | 115-126 | Life insurance cost included in Amount Code 1 | LifeInsIncludedInIRAContriAmt |
| 7 | 127-138 | FMV of certain specified assets | FairMarketValueAmt |
| 8 | 139-150 | SEP contributions | SEPContributionsAmt |
| 9 | 151-162 | SIMPLE contributions | SIMPLEContributionsAmt |
| A | 163-174 | Roth IRA contributions | RothIRAContributionsAmt |
| B | 175-186 | RMD amount | RMDAmt |
| C | 187-198 | Postponed Contribution | PostponedOrLateContributionGrp/ContributionAmt |
| D | 199-210 | Repayments | DistributionRepaymentAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | IRA Indicator (Individual Retirement Account) | IRAInd |
| 548 | SEP Indicator (Simplified Employee Pension) | SEPInd |
| 549 | SIMPLE Indicator (Savings Incentive Match Plan for Employees) | SIMPLEInd |
| 550 | Roth IRA Indicator | RothIRAInd |
| 551 | RMD Indicator | RMDInd |
| 552-555 | Year of Postponed Contribution | PostponedOrLateContributionGrp/ContributionYr |
| 556-557 | Postponed Contribution Code | PostponedOrLateContributionGrp/PostponedOrLateContributionCd |
| 558-563 | Postponed Contribution Reason | PostponedOrLateContributionGrp/PostponedOrLateContriReasonTxt |
| 564-565 | Repayment Code | DistributionRepaymentCd |
| 566-573 | RMD Date | RMDDt |
| 574-575 | Codes | FMVInvestmentTypeCd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 747-748 | Combined Federal/ State Code | CFSFElectionStateCd The state's two-letter abbreviation, not the Pub 1220 two-digit code. |
Form 5498-ESA → Form5498ESADetail (type of return V, FormTypeCd 5498ESA)
Form 5498-ESA page · Form 5498-ESA IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Coverdell ESA contributions | CoverdellESAContributionAmt |
| 2 | 67-78 | Rollover contributions | RolloverContributionAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form 5498-SA → Form5498SADetail (type of return K, FormTypeCd 5498SA)
Form 5498-SA page · Form 5498-SA IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Employee or self-employed individual’s Archer MSA contributions made in 2025 and 2026 for 2025 | ArcherMSAContributionAmt |
| 2 | 67-78 | Total contributions made in 2025 | TotalContributionsAmt |
| 3 | 79-90 | Total HSA or Archer MSA contributions made in 2026 for 2025 | PriorYearContributionAmt |
| 4 | 91-102 | Rollover contributions | RolloverContributionAmt |
| 5 | 103-114 | Fair market value of HSA, Archer MSA or Medicare Advantage MSA | EOYFairMarketValueAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Medicare Advantage MSA Indicator | MAMSAInd |
| 548 | HSA Indicator | HSAInd |
| 549 | Archer MSA Indicator | ArcherMSAInd |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
Form W-2G → FormW2GDetail (type of return W, FormTypeCd W2G)
Form W-2G page · Form W-2G IRIS rules and fields
Payment amounts
| Amount code | B record | Pub 1220 amount | IRIS element |
|---|
| 1 | 55-66 | Reportable winnings | GamblingReportableWinningAmt |
| 2 | 67-78 | Federal income tax withheld | FederalIncomeTaxWithheldAmt |
| 7 | 127-138 | Winnings from identical wagers | GamblingWinFromIdntclWagersAmt |
Form-specific fields (B record 544-750)
| Position | Pub 1220 field | IRIS element |
|---|
| 547 | Type of Wager Code | GamblingWinWagerTypeCd |
| 548-555 | Date Won | GamblingWinningDt |
| 556-570 | Transaction | GamblingWinningTransactionDesc |
| 571-575 | Race | GamblingWinningEventDesc |
| 576-580 | Cashier | GamblingWinCashierId |
| 581-585 | Window | GamblingWinWindowNum |
| 586-600 | First ID | RecipientFirstAdditionalIdNum |
| 601-615 | Second ID | RecipientSecondAdditionalIdNum |
| 663-722 | Special Data Entries | StateLocalTaxGrp/SpecialDataEntriesTxt |
| 723-734 | State Income Tax Withheld | StateLocalTaxGrp/StateTaxGrp/StateTaxWithheldAmt |
| 735-746 | Local Income Tax Withheld | StateLocalTaxGrp/LocalTaxGrp/LocalTaxWithheldAmt |
What does not carry over
- Two-step corrections. Pub 1220 corrects some errors in two transactions (G, then C). IRIS sends one corrected record that points to the original: by
UniqueRecordId for an IRIS original, or with OtherIntakeSystemInd, OtherIntakeSystemNm and the original TIN and name for a FIRE original. See the correction rules.
- K records. IRIS has no state totals records; each form names its CF/SF states in
CFSFElectionStateCd, using state abbreviations instead of the Pub 1220 two-digit codes.
- Fields new in IRIS. Tips and overtime (1099-NEC, MISC and K), excess golden parachute payments on the 1099-NEC, the 1099-S digital asset fields, the 1099-R Trump account indicator, the 1099-G family leave box and others have no Pub 1220 position. A 2026 file built from a Pub 1220 layout cannot carry them.
- Forms with no Pub 1220 layout. Form 1099-DA, 1098-VLI, 1099-LPS, 1099-QA, 5498-QA and 5498-TA exist only in IRIS.
- Prior-year NEC on 1099-MISC (amount code G) is for 2019 and earlier, years IRIS does not take.
The Pub 1220 field position lookup on this site decodes a FIRE record and shows the IRIS element next to each field. To convert a whole file, TIN Comply's free Pub 1220 to IRIS Converter turns it into IRIS XML or portal CSV and checks the result against the IRIS rules, in your browser. Element names here are the tax year 2026 names the IRS uses in its IRIS ATS examples and Publication 5718; the IRS changes the schema each year, so check the release notes for the year you file. The mapping itself is this site's work.