How to E-File 1099s Free with the IRS IRIS Portal (Apply for Your TCC Now)
Note: Some future links on this site may be affiliate links. We never claim hands-on testing; guides are researched from the public sources listed in each article.
How we wrote this: A summary of the IRS pages "E-file information returns with IRIS" and "IRIS application for TCC," and IRS Publication 5903 (linked below), checked October 29, 2026. It is general information, not tax advice.
If you paid contractors in 2026, you may owe them a Form 1099-NEC by February 1, 2027, because the usual January 31 deadline falls on a Sunday in 2027 (see our guide to W-9s, 1099-NECs and the $2,000 threshold). You don't need paid software to file. The IRS runs a free web portal called IRIS. The catch is a one-time sign-up step that can take weeks, so the time to start is now.
What the IRIS Taxpayer Portal does
According to the IRS page E-file information returns with IRIS, the free, web-based portal lets you:
- E-file up to 100 returns at a time.
- Enter forms by hand or upload a .csv file.
- Download recipient copies to send to your contractors.
- Keep a record of completed, filed and distributed forms.
- File corrections and request automatic extensions.
It accepts the 1099 series, including 1099-NEC, 1099-MISC, 1099-INT and 1099-K, as well as forms such as 1098 and W-2G. W-2s aren't filed here; they go to the Social Security Administration.
Do you have to e-file?
The IRS says that starting with tax year 2023, if you have 10 or more information returns in total, you must file them electronically, and that count includes W-2s. Below 10 you may still file on paper, but e-filing through IRIS is free and gives you a record.
Step 1: Get a Transmitter Control Code (TCC)
To use the portal you need an IRIS TCC, a 5-digit code that identifies your business when you e-file. It works only for IRIS. You apply through the IRS's IRIS application for TCC.
Publication 5903, the IRS tutorial for the application, says to have ready:
- Your business's EIN (see how to get an EIN, which is free from the IRS).
- Your legal business name (and DBA if different), business type, physical and mailing addresses, and phone numbers.
- At least one Responsible Official and one contact if you're a sole proprietorship, S corporation or single-member LLC. Other businesses need at least two of each.
- For each person listed: SSN or ITIN, date of birth, U.S. citizenship status, email, title and phone number.
- The forms you'll file and how you'll transmit them. A small business filing its own forms applies as an Issuer using the Taxpayer Portal.
Each Responsible Official signs the application with a 5-digit PIN. Everyone listed needs a sign-in for the IRS system.
Timing: Publication 5903 says processing times vary, but a typical application is processed within 45 business days. Counting from late October, that can run into January. The publication notes you can see and use your TCC before the acceptance letter arrives by mail.
Step 2: Get your contractor data ready
While you wait, collect a current Form W-9 from every contractor you paid, with their legal name, address and TIN. If you'll upload a CSV, the IRS posts template formatting guidelines for each tax year on the IRIS page and in the portal.
Step 3: File and send copies
Sign in to the portal, enter or upload your forms, submit, and download the recipient copies. For 1099-NEC, the form instructions say both the IRS filing and the contractor's copy are due by January 31.
Check the IRS's IRIS operational status page if the portal seems slow near the deadline. For help with CSV upload problems, the IRS points to Publication 5717, the Taxpayer Portal user guide.
If you already use payroll or accounting software
The IRS notes that third-party software and services can transmit returns through IRIS's application-to-application channel instead. The Taxpayer Portal is the free option if you're comfortable entering the forms yourself. Either way, keep copies with your business records.