SMF019 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
Submission header (every submission type). Each submission is one issuer and one form type. Its header carries the issuer's name, TIN and address, the tax year and the contact person. A header rule that rejects stops that submission; other submissions in the transmission can still be accepted, which IRIS reports as Partially Accepted.
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 foreign address on a U.S. issuer record, or the flag not set.
How to fix it
Set the foreign entity indicator to 1 for a foreign issuer, or correct the address.
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. 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.