1099-R in IRIS: from FIRE file to CSV
Pension plans, IRA custodians and insurers that filed 1099-R through FIRE have to move to IRIS for tax year 2026 returns[1]. The 1099-R "B" record carries more special fields than most forms[9]. This is where each one goes.
| FIRE amount code / position | IRIS column |
|---|---|
| Code 1 Gross distribution | Box 1 |
| Code 2 Taxable amount | Box 2a |
| Position 547 Taxable amount not determined | Box 2b - Taxable amount not determined (Y/N) |
| Position 549 Total distribution indicator | Box 2b - Total distribution (Y/N) |
| Code 3 Capital gain | Box 3 |
| Code 4 Federal income tax withheld | Box 4 |
| Code 5 Employee contributions / designated Roth contributions or insurance premiums | Box 5 |
| Code 6 Net unrealized appreciation | Box 6 |
| Positions 545-546 Distribution code(s) | Box 7 - Distribution code(s), required |
| Position 548 IRA/SEP/SIMPLE indicator | IRA/SEP/SIMPLE (Y/N) |
| Code 8 Other | Box 8 - Other/Amount |
| Positions 550-551 Percentage of total distribution | Box 9a - Your percentage of total distribution |
| Code 9 Total employee contributions | Box 9b |
| Code B Amount allocable to IRR within 5 years | Box 10 |
| Positions 552-555 First year of designated Roth contribution | Box 11 (exactly 4 characters) |
| Positions 557-564 Date of payment (YYYYMMDD) | Box 13 - Date of payment (MM/DD/YYYY) |
| Position 556 FATCA | FATCA Filing Requirements |
Positions from Publication 1220[9]. IRIS columns and formats from the TY2025 1099-R CSV guidelines[6].
Things that trip people up
- Distribution codes. IRIS allows up to 2 characters. The first must be one of 1-9, A-H, J-N, P-U, W or Y, and the second must be a valid partner for the first[6]. Pub 1220 lists the valid pairs, for example code Y must be used with 4, 7 or K[9].
- Taxable amount not determined. In FIRE, when position 547 is "1", Payment Amount 2 must be zeros[9]. In IRIS this is the Y/N column, with Box 2a left blank.
- Amount code A. FIRE puts the IRA/SEP/SIMPLE distribution or Roth conversion amount in code A and sets position 548[9]. The IRIS template has a Y/N IRA/SEP/SIMPLE column[6] but no column for that amount, so it doesn't carry over. The converter lists it in its report.
- Date format. FIRE stores the date of payment as YYYYMMDD. IRIS wants MM/DD/YYYY[6].
- Percentages. FIRE uses positions 550-551 when a total distribution is split among more than one person, and leaves them blank for 100 percent[9]. IRIS has Box 9a for this[6].
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Sources
- [1] IRS: Filing Information Returns Electronically (FIRE), FIRE system retirement
- [6] IRS IRIS CSV Template Formatting Guidelines, tax year 2025 (ZIP of PDFs)
- [9] IRS Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G
IRS pages checked 2026-11-14. Not affiliated with the IRS. Not tax advice.