IRIS CSV Data Structures

IRIS CSV Data Structures — UNDER DEVELOPMENT

The CSV templates formatting guidelines (PDF) for 2025 are available now.

BUT THE CSV TEMPLATES THEMSELVES ARE NOT. They will be available in the tax year 2025 portal (January 2026). As such, 2024 CSV templates (where they exist) are linked here at this time.

The "IRIS CSV Keys 2025" column is computed from the guidelines file and is UNDER DEVELOPMENT.

#FormIRIS
CSV
Guidelines
2025
IRIS
CSV
Template
2024
IRIS
CSV
Keys
2025
11042-S, Foreign Person's U.S. Source Income Subject to Withholding
21098, Mortgage Interest Statement
31098-C, Contributions of Motor Vehicles, Boats, and Airplanes
41098-E, Student Loan Interest Statement
51098-Q, Qualifying Longevity Annuity Contract Information
61098-T, Tuition Statement
71099-A, Acquisition or Abandonment of Secured Property
81099-B, Proceeds From Broker and Barter Exchange Transactions
91099-C, Cancellation of Debt
101099-CAP, Changes in Corporate Control and Capital Structure
111099-DA, Digital Asset Proceeds From Broker Transactions
121099-DIV, Dividends and Distributions
131099-G, Certain Government Payments
141099-INT, Interest Income
151099-K, Merchant Card and Third-Party Network Payments
161099-LS, Reportable Life Insurance Sale
171099-LTC, Long-Term Care and Accelerated Death Benefits
181099-MISC, Miscellaneous Income
191099-NEC, Nonemployee Compensation
201099-OID, Original Issue Discount
211099-PATR, Taxable Distributions Received From Cooperatives
221099-Q, Payments From Qualified Education Programs
231099-QA, Distributions From ABLE Accounts
241099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
251099-S, Proceeds From Real Estate Transactions
261099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
271099-SB, Seller's Investment in Life Insurance Contract
283921, Exercise of an Incentive Stock Option Under Section 422(b)
293922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c)
305498, IRA Contribution Information
315498-ESA, Coverdell ESA Contribution Information
325498-QA, ABLE Account Contribution Information
335498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
34W-2G, Certain Gambling Winnings

© Copyright 2025. All Rights Reserved.