Feature - 2023 Form 1099 CSV Electronic Filing Support
Updated: 1/17/24
Version: 8.5 and Above
There were no changes to the 1099-NEC or 1099-MISC physical form for tax year 2023. Please refer to the following Knowledge Base article for instructions on how to print 1099-NEC and 1099-MISC forms:
On the other hand, starting with tax year 2023, if you have 10 or more 1099 forms to report, you must file them electronically with IRS. This count of 10 includes W2s and 1099s. This makes it very likely that you need to use the electronic filing option. See https://www.irs.gov/filing/e-file-forms-1099-with-iris for more information. The IRS allows two options for electronic filing: (1) uploading CSV files, and (2) communicating through web services. We are not supporting option (2) at this time.
Please note that you will need to sign up on the IRS portal with an ID.ME account in order to upload the CSV file electronically. See this URL::https://www.irs.gov/filing/e-file-forms-1099-with-iris. The sign-up process takes time. Also, you will receive a TCC (Transmitter Control Code) from the IRS through US Postal mail so there will be some delay. The TCC is a unique 5-digit code that identifies your organization. It is required when you submit your 1099 CSV files. if you have not signed up with the IRS to file 1099 electronically before, you should do so as soon as possible.
A new option has been added to Accounts Payable-> Processing-> Print/Create 1099 Forms-> Report. See sample screen below:
Choose the Create 1099 CSV option and answer the prompts. See sample screen below:
- Use Ytd or Last Yr Paid ? Enter Y to use the vendor's amount paid year to date or L to use the vendor's amount paid last year.
- Company Name - 40 characters - Enter the company name to be provided as the Payer Business or Entity Name Line 1.
- Company Address 1 - 40 characters - Enter the first line of the company address to be provided as the Payer Address Line 1.
- Company Address 2 - 40 characters - Enter the second line of the company address to be provided as the Payer Address Line 2.
- City - 40 characters - Enter the Payer City/Town.
- State - 2 characters - Enter the standard 2-character abbreviation as specified by the IRS.
- Zip Code - 10 characters - Enter the company zip code.
- Company Phone No. - 15 digits - Enter the company phone number. No alpha or special characters allowed expect for "+" at the beginning.
- Phone Type - 1 characters - Enter D for Domestic or I for International.
- Office Code - 4-digit numeric - The expected value is unclear per the IRS document. According to IRS documentation, the Office Code is exactly 4 digits. Elliott Default "Office Code" to "1000". .
- Payer Email - 40 characters - Enter the company contact email.
- 1099 Form - Enter M to generate the 1099-MISC CSV file. Enter N to generate the 1099-NEC CSV file. If M is entered, the user will also be prompted for the FATCA Filing Requirement.
- 1099 Category - For the 1099-MISC, enter 1-6, 8, A, D, or E. For the 1099-NEC, enter any value other than 1-6, 8, A, D, or E.
- Cut-Off Amount - Enter the appropriate cutoff amount for the category being exported.
- Starting Vendor No - Enter the starting vendor number. Enter spaces for all vendors.
- Ending Vendor No - Enter the ending vendor number.
- CSV Path - Enter the directory where the CSV file will be generated. Note: This is only the path where the CSV file will be created. Each CSV file can have a maximum of 100 entries. The last 4 digits of the file name represent the sequence in case multiple CSV files are required. In addition, each time you run a set of parameters, the old CSV files in the folder will not be overridden, the new CSV file will be created with the following naming convention:
- NEC format - 1099_NEC_9999.CSV – numbers are incremented from 1 to 9999
- MISC format – 1099_MISC_9999.CSV – numbers are automatically incremented from 1 to 9999
Note - Since Elliott does not stop you from exporting the same vendor record to 1099 CSV file multiple times, it is up to you to prevent duplicate records in your CSV.
A report with the list of vendors and the generated files is created in addition to the CSV files.
Edit the Exported CSV Files with Excel:
Please note that the CSV files created by Elliott use the convention of double quote "" in each field. See sample screen below:
While this is a legitimate CSV format. IRS portal does not like the double quote characters. To get around this issue, you should open the CSV file with Excel and resave it. The CSV file saved by Excel will have the double quotes stripped. See sample screen below:
In addition, you have the option to edit the CSV file for the following reasons.
The CSV file has separate columns for Business name and Person's First, Last, Middle initial and suffix. Elliott do not have the ability to determine if a vendor's name is a personal or business name. Furthermore, it is extremely complicated to separate a person's name into first name, middle initial, las name and suffix. Therefore, at this time all payer and recipient types are set to "B" for Business. The payer/recipient first name, middle initial, last name, and suffix columns are left blank. Only the payer and recipient business names are provided. Based on our test, IRS does not object us sending a person's name as business name, you have the option to fine tune the CSV data by editing in Excel yourself.
You can find IRS document at https://la.www4.irs.gov/irportal/tfa1099/formattingguidelines/. Note that you will need to sign up with the IRS with ID.ME login to access this link.
When you use Excel view and edit the CSV template, double check the following:
- Money amount fields are formatted properly in your CSV. Spreadsheet software will often format long numbers as scientific notation. For example: 1.045E+5.
- Date fields are formatted in MM/DD/YYYY format. Spreadsheet software will often format dates in unallowable formats.
- Zip codes with leading zeroes are often dropped.
1099-NEC CSV Fields
| Column | 1099-NEC Fields |
| A | Form Type |
| B | Tax Year |
| C | Payer TIN Type |
| D | Payer Taxpayer ID Number |
| E | Payer Name Type |
| F | Payer Business or Entity Name Line 1 |
| G | Payer Business or Entity Name Line 2 |
| H | Payer First Name |
| I | Payer Middle Name |
| J | Payer Last Name (Surname) |
| K | Payer Suffix |
| L | Payer Country |
| M | Payer Address Line 1 |
| N | Payer Address Line 2 |
| O | Payer City/Town |
| P | Payer State/Province/Territory |
| Q | Payer ZIP/Postal Code |
| R | Payer Phone Type |
| S | Payer Phone |
| T | Payer Email Address |
| U | Recipient TIN Type - SSN or TIN |
| V | Recipient Taxpayer ID Number |
| W | Recipient Name Type |
| X | Recipient Business or Entity Name Line 1 |
| Y | Recipient Business or Entity Name Line 2 |
| Z | Recipient First Name |
| AA | Recipient Middle Name |
| AB | Recipient Last Name (Surname) |
| AC | Recipient Suffix |
| AD | Recipient Country |
| AE | Recipient Address Line 1 |
| AF | Recipient Address Line 2 |
| AG | Recipient City/Town |
| AH | Recipient State/Province/Territory |
| AI | Recipient ZIP/Postal Code |
| AJ | Office Code |
| AK | Form Account Number |
| AL | 2nd TIN Notice |
| AM | Box 1 - Nonemployee Compensation |
| AN | Box 2 - Payer made direct sales totaling $5000 or more of consumer products to a recipient for resale |
| AO | Box 4 - Federal income tax withheld |
| AP | Combined Federal/State Filing |
| AQ | State 1 |
| AR | State 1 - State Tax Withheld |
| AS | State 1 - State/Payer state number |
| AT | State 1 - State income |
| AU | State 1 - Local income tax withheld |
| AV | State 1 - Special Data Entries |
| AW | State 2 |
| AX | State 2 - State Tax Withheld |
| AY | State 2 - State/Payer state number |
| AZ | State 2 - State income |
| BA | State 2 - Local income tax withheld |
| BB | State 2 - Special Data Entries |
1099-MISC CSV Fields
| Column | 1099-NEC Fields |
| A | Form Type |
| B | Tax Year |
| C | Payer TIN Type |
| D | Payer Taxpayer ID Number |
| E | Payer Name Type |
| F | Payer Business or Entity Name Line 1 |
| G | Payer Business or Entity Name Line 2 |
| H | Payer First Name |
| I | Payer Middle Name |
| J | Payer Last Name (Surname) |
| K | Payer Suffix |
| L | Payer Country |
| M | Payer Address Line 1 |
| N | Payer Address Line 2 |
| O | Payer City/Town |
| P | Payer State/Province/Territory |
| Q | Payer ZIP/Postal Code |
| R | Payer Phone Type |
| S | Payer Phone |
| T | Payer Email Address |
| U | Recipient TIN Type |
| V | Recipient Taxpayer ID Number |
| W | Recipient Name Type |
| X | Recipient Business or Entity Name Line 1 |
| Y | Recipient Business or Entity Name Line 2 |
| Z | Recipient First Name |
| AA | Recipient Middle Name |
| AB | Recipient Last Name (Surname) |
| AC | Recipient Suffix |
| AD | Recipient Country |
| AE | Recipient Address Line 1 |
| AF | Recipient Address Line 2 |
| AG | Recipient City/Town |
| AH | Recipient State/Province/Territory |
| AI | Recipient ZIP/Postal Code |
| AJ | Office Code |
| AK | Form Account Number |
| AL | FATCA Filing Requirements |
| AM | 2nd TIN Notice |
| AN | Box 1 - Rents |
| AO | Box 2 - Royalties |
| AP | Box 3 - Other Income |
| AQ | Box 4 - Federal income tax withheld |
| AR | Box 5 - Fishing boat proceeds |
| AS | Box 6 - Medical and health care payments |
| AT | Box 7 - Direct sales of $5000 or more of consumer products to a recipient for resale |
| AU | Box 8 - Substitute payments in lieu of dividends or interest |
| AV | Box 9 - Crop insurance proceeds |
| AW | Box 10 - Gross proceeds paid to an attorney |
| AX | Box 11 - Fish purchased for resale |
| AY | Box 12 - Section 409A deferrals |
| AZ | Box 14 - Excess golden parachute payments |
| BA | Box 15 - Nonqualified deferred compensation |
| BB | Combined Federal/State Filing |
| BC | State 1 |
| BD | State 1 - State Tax Withheld |
| BE | State 1 - State/Payer state number |
| BF | State 1 - State income |
| BG | State 1 - Local income tax withheld |
| BH | State 1 - Special Data Entries |
| BI | State 2 |
| BJ | State 2 - State Tax Withheld |
| BK | State 2 - State/Payer state number |
| BL | State 2 - State income |
| BM | State 2 - Local income tax withheld |
| BN | State 2 - Special Data Entries |
Programs Modified: AP2100
Programs Added: AP21PCSV
CLS