IRIS CSV File Format for 1099-C

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CSV Template

Form Type,Tax Year,Creditor TIN Type,Creditor Taxpayer ID Number,Creditor Name Type,Creditor Business or Entity Name Line 1,Creditor Business or Entity Name Line 2,Creditor First Name,Creditor Middle Name,Creditor Last Name (Surname),Creditor Suffix,Creditor Country,Creditor Address Line 1,Creditor Address Line 2,Creditor City/Town,Creditor State/Province/Territory,Creditor ZIP/Postal Code,Creditor Phone Type,Creditor Phone,Creditor Email Address,Debtor TIN Type,Debtor Taxpayer ID Number,Debtor Name Type,Debtor Business or Entity Name Line 1,Debtor Business or Entity Name Line 2,Debtor First Name,Debtor Middle Name,Debtor Last Name (Surname),Debtor Suffix,Debtor Country,Debtor Address Line 1,Debtor Address Line 2,Debtor City/Town,Debtor State/Province/Territory,Debtor ZIP/Postal Code,Office Code,Form Account Number,Box 1 - Date of identifiable event,Box 2 - Amount of debt discharged,Box 3 - Interest if included in Box 2,Box 4 - Debt description,Box 5 - Check if the debtor was personally liable for repayment of the debt,Box 6 - Identifable event code,Box 7 - Fair market value of property
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CSV Columns

Form Type
Tax Year
Creditor TIN Type
Creditor Taxpayer ID Number
Creditor Name Type
Creditor Business or Entity Name Line 1
Creditor Business or Entity Name Line 2
Creditor First Name
Creditor Middle Name
Creditor Last Name (Surname)
Creditor Suffix
Creditor Country
Creditor Address Line 1
Creditor Address Line 2
Creditor City/Town
Creditor State/Province/Territory
Creditor ZIP/Postal Code
Creditor Phone Type
Creditor Phone
Creditor Email Address
Debtor TIN Type
Debtor Taxpayer ID Number
Debtor Name Type
Debtor Business or Entity Name Line 1
Debtor Business or Entity Name Line 2
Debtor First Name
Debtor Middle Name
Debtor Last Name (Surname)
Debtor Suffix
Debtor Country
Debtor Address Line 1
Debtor Address Line 2
Debtor City/Town
Debtor State/Province/Territory
Debtor ZIP/Postal Code
Office Code
Form Account Number
Box 1 - Date of identifiable event
Box 2 - Amount of debt discharged
Box 3 - Interest if included in Box 2
Box 4 - Debt description
Box 5 - Check if the debtor was personally liable for repayment of the debt
Box 6 - Identifable event code
Box 7 - Fair market value of property

CSV Guidelines

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