File Form 1099-NEC from Odoo after FIRE retires: the IRIS Taxpayer Portal CSV.

FIRE (Filing Information Returns Electronically) has long been the IRS system for sending 1099 files. The IRS is retiring it, and its FIRE page sets out what that means:

• The IRS no longer accepts new FIRE applications for a Transmitter Control Code (TCC).
• Current FIRE users must complete an IRIS Application for TCC and move to IRIS to file tax year 2026 information returns during the 2027 filing season.
• After January 1, 2027, IRIS is the only electronic filing system for information returns, for the current year, prior years and corrections.

A FIRE TCC does not carry over. Publication 5717 says TCCs obtained for FIRE (or for IRIS A2A) cannot be used in the IRIS Taxpayer Portal: you need an IRIS Taxpayer Portal TCC, which starts with the letter D. The same publication asks you not to file identical returns in more than one system, because that is a duplicate filing.

ET is US Eastern Time. If a due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day (Instructions for Forms 1099-MISC and 1099-NEC, “Filing dates”).

To use the IRIS Taxpayer Portal you need an IRIS TCC, a five-character code that starts with D. You request it with the IRIS Application for TCC. The IRS e-file page warns that processing may take up to 45 days, and Publication 5717 says to allow up to 45 calendar days. The IRIS FAQs add that it is usually done within 24 hours, but you cannot count on that in January.

• Issuer: you only file for your own company, and the EIN must match the EIN on the application.
• Transmitter: you also file for other businesses, as a bookkeeper or accounting firm does.
• The responsible official named on the application can see the assigned TCCs. You can check the status on the Application Summary page.

The IRIS Taxpayer Portal is free. You can type each form in, or use Upload CSV with Form Data. Publication 5717 (section 3.5) sets the rules for the CSV file:

• one form type and one tax year per file;
• at most 250 forms per file, header row not included;
• only the CSV templates provided by the IRS can be used. You download them in the portal, and a new template each time is recommended;
• save the file as CSV UTF-8 (comma delimited);
• the portal submits up to 100 forms at a time, and you can download recipient copies there.

The IRS also publishes CSV formatting guidelines per tax year on its IRIS page.

Our app US 1099-NEC IRIS Export (l10n_us_1099_iris) adds a 1099 declaration to Odoo Accounting / Invoicing. It works out what you actually paid each contractor and writes the CSV for the portal. It only depends on the account module and is built and tested on Odoo 17, 18, 19 and 20 Community.

1. Install the app, then open Accounting / Invoicing › Reporting › US 1099 (IRIS) › Setup. Enter your EIN and check the company address.
2. On each contractor, tick 1099 Vendor and copy their Form W-9 into the 1099 / W-9 tab: TIN type and number, legal and business name, tax classification, exempt payee and FATCA codes, W-9 date. SSN, ITIN and EIN formats are checked.
3. Map your expense accounts (or single vendors) to 1099 boxes, for example 1099-NEC box 1a. If you backup-withhold, map the withholding account to “Federal income tax withheld” (box 4).
4. Go to US 1099 (IRIS) › 1099 Declarations, create the declaration for 2026 and click Compute. A bill counts in the year you pay it, partial payments and vendor refunds included. Card and payment-app journals can be left out, because those payments belong on the processor's Form 1099-K. The $2,000 threshold for payments made in 2026 is applied.
5. Review the recipients. Fix anything under Need Attention and check Unmatched Payments.
6. In the IRIS Taxpayer Portal, download the blank 1099-NEC template and attach it on the IRS Templates tab. The app keeps the template's header row exactly as it is and fills every column it recognises. Columns it does not recognise stay empty and are listed so you can check them.
7. Click Create 1099-NEC IRIS File (and Create 1099-MISC IRIS File if you have MISC payments). Above 250 recipients you get a ZIP with several files.
8. Upload the file with Upload CSV with Form Data, review and submit it in the portal, and keep the acknowledgements. Then print or send the Recipient Copies (PDF), where the recipient TIN is truncated (***-**-1234), and click Mark as Filed.

The app prepares the files. It does not file anything. These steps stay with you or your accountant:

• requesting the IRIS TCC, logging in to the portal, submitting the files and keeping the acknowledgements;
• sending Copy B to recipients;
• state filings outside the Combined Federal/State Filing program;
• IRIS A2A (XML) transmission, which is not included;
• checking that the figures are right. Federal holidays are not taken into account in the due dates the app shows.