SHAREDIRFORM016 is an error every filer can get when sending information returns to IRIS, whether through the free IRIS Taxpayer Portal or through filing software. IRIS reports it on the acknowledgment by rule number.
What the rule checks
Where it sits in the file
Each form record. Shared form rules run on every return in a submission, whatever the form type. A form rule that rejects stops the submission the form is in.
What happens
Each record that fails is accepted with errors, until the share of records failing passes a threshold; then the whole submission is rejected. The IRS does not publish the threshold.
Why it fires
- Vendor records with no address.
How to fix it
Add the recipient's address. It is also what the recipient statement is mailed to.
What the IRS publications say
- Report errors on the manifest and submission headers are informational and cannot be corrected; supply the missing data in later transmissions. (Pub 5718, section 6)
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.
Questions people ask
Is a return with this error filed?
Yes, while the share of records failing stays under the IRS threshold; past it, the whole submission is rejected.
What is the threshold?
The IRS does not publish it. Its rule says only that the allowable percentage of errors is configurable.
Where does the rule come from?
From the IRS's business rules for IRIS, which it updates for each tax year. The description on this page is our own summary; your acknowledgment gives the rule number.