IRS 1099 · NEC & MISC
1099-NEC and 1099-MISC, prepared for IRIS.
From 1 January 2027 the IRS takes electronic 1099s through IRIS only. Novus prepares your 1099-NEC and 1099-MISC files to the IRIS rules, validated before you upload them under your own TCC.
01The forms
Two forms, filed separately.
IRIS needs a separate upload per form type, so 1099-NEC and 1099-MISC are always prepared as separate files.
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1099-NEC
Nonemployee compensation
Payments to independent contractors and freelancers.
- Box 1: Nonemployee compensation
- Box 4: Federal income tax withheld
- Box 7: Direct sales indicator
- Second TIN notice
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1099-MISC
Miscellaneous information
Rents, royalties, other income, substitute payments, crop insurance and attorney proceeds.
- Boxes 1–3: Rents, royalties, other income
- Box 4: Federal income tax withheld
- Boxes 8–10: Substitute payments, crop insurance, attorney proceeds
- Boxes 16–18: State tax fields
02Tax year 2026
Deadlines for the first IRIS season.
E-filing is mandatory once you file 10 or more information returns in total (since tax year 2023).
Corrections don’t count toward the 10, but must be e-filed if the originals were. Each references the original return’s UniqueRecordId.
| Form | To recipients | To the IRS |
|---|---|---|
| 1099-NEC | February 1, 2027 | February 1, 2027January 31 falls on a Sunday in 2027. |
| 1099-MISC | Generally February 1, 2027 | March 31, 2027 (electronic)Statements reporting boxes 8 or 10 have a later recipient date. |
Always confirm against the IRS’s current guidance for the tax year.
Filing with Novus
Two ways to file, depending on when.
Novus prepares IRIS-ready files and IDES packages. You stay the filer: every upload to the IRS is made under your own TCC.
Assisted filing with our team
For this filing season, our team prepares your 1099 files with you, validated before export: the IRS CSV for the Taxpayer Portal or A2A-ready XML, one file per form type. You review them, then upload under your own TCC.
Self-serve in Novus Desktop
Self-serve 1099 generation is a module of the upcoming Novus Desktop app: load your Excel workbook, validate on your own machine, and export the IRIS CSV, A2A XML or an IDES package yourself.
More on IRS 1099 filing
- IRS IRIS 1099 filing FIRE to IRIS, from 1 January 2027
- IDES 1099 for foreign filers Foreign Filer TCC and TCC GIIN
- IRIS A2A filing System-to-system XML for high volumes
- Form 1099-DA guide Digital asset broker reporting
Preparing data? The free IRIS 1099 worksheet has separate 1099-NEC and 1099-MISC sheets.
FAQ
Frequently asked questions
Something else? Ask our team
Which 1099 forms can be filed through IRIS?
IRIS accepts the 1099 series, including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-R and 1099-S, each as its own upload. Novus’s 1099 module covers 1099-NEC and 1099-MISC.
Is e-filing mandatory?
Yes, from 10 returns: since tax year 2023, filers with 10 or more information returns in total must file electronically.
Do corrections count toward the 10-return threshold?
No, but if your original returns had to be e-filed, any corrections must be e-filed too.
How do corrections work in IRIS?
A correction references the UniqueRecordId IRIS assigned to the original return. If a correction has already been accepted, the next one references the most recently accepted correction.
How many forms can I upload through the Taxpayer Portal?
Up to 250 forms per CSV file, with no limit on the number of files. Higher volumes suit IRIS A2A.
Can I file prior-year 1099s through IRIS?
Yes, using the appropriate tax year value.
Does Novus file the forms with the IRS?
No. Novus prepares the files; you upload them under your own TCC. Today our team prepares them with you; self-serve generation arrives with Novus Desktop in 2027.
NEC and MISC due February 1? Start with our team now.
We’ll prepare your IRIS-ready 1099 files with you this season. Self-serve generation arrives with Novus Desktop in 2027.