SHAREDIRFORM019_003 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
The return is accepted with errors. It counts as filed, and the acknowledgment lists the record and the rule so you can review it and, where the data was wrong, file a correction.
Why it fires
- A state that left the program (Missouri and Oregon for 2026) or never joined.
- A state code typed wrong.
How to fix it
Remove the CF/SF election for that state and file with the state directly. Our state pages show which states take CF/SF and which require direct filing.
What the IRS publications say
- Publication 5718 (Rev. 1-2026) still lists Oregon. For tax year 2026 the business rule, which leaves Oregon out, is what IRIS enforces. (Pub 5718, sections 9, Table 9-1)
- Through the Combined Federal/State Filing program the IRS forwards originals and corrections electronically to participating states. In IRIS it covers Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R and 5498. A payment reportable to more than one state is prorated among them, and each state's own requirements still apply. (Pub 5718, section 9)
- States are added to or removed from the program on request by January 1, effective for the following tax year. (Pub 5718, section 9)
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. It was accepted with errors and counts as filed; review the record and correct it if the data was wrong.
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.