Filing 1099-NEC and 1099-MISC Through the IRS’s Free IRIS Portal

Prepare your 1099s from your books, collect W-9s online, approve the filing, download the IRS upload file and submit it free in the IRIS Taxpayer Portal — then send each recipient their copy.

Every business on Seayora that pays vendors — a contractor, a landlord, a management company — prepares its 1099s in the same place: the 1099s tab of its Tax Center, and 1099 filings and 1099 recipients in the iPhone and Android apps. A management company also prepares a 1099-MISC for each property owner whose rent it collected. Seayora works out who gets a form from your books, collects the W-9s, and builds the file the IRS accepts. You submit that file yourself, free, in the IRS’s own IRIS Taxpayer Portal. Seayora never files with the IRS for you.

Before January: get your free IRIS TCC

The IRIS Taxpayer Portal needs a Transmitter Control Code (TCC) in your business’s name. It is free, you apply for it through IRS e-Services at irs.gov/iris, and the IRS says approval can take up to 45 days — so apply in the autumn, not in late January. The application is made under your business’s EIN. Choose the Issuer role if your 1099s go out under that EIN; if they go out under your Social Security number (a sole proprietor without one), you still need an EIN for the application — free at irs.gov/ein — and you choose the Transmitter role, because the Issuer role files only under the EIN on the application. Enter the five-character code (it begins with D) under Filer details, along with the business name, address, phone and taxpayer ID printed on every form. If you file 10 or more information returns of any kind in a year, the IRS requires you to file them electronically.

Who gets a form

The recipients list is worked out from your books: every vendor you paid in the year (and, for a management company, every owner whose rent you collected), with the total and the reason anybody is left out. The usual reasons:

Paid less than the threshold for that year. The threshold is shown on the screen with its year: $600 for payments made in 2025, $2,000 for payments made from 2026.
A corporation, which generally does not get a 1099 — except an attorney.
Paid by card or a payment app. Those payments are reported on a 1099-K by the processor, so they are left out of your 1099 and the amount is shown beside the recipient.

If a source could not be read, the list says so by name: anybody paid from there is missing from the list, not cleared.

W-9s

Open a recipient and choose Email a W-9 link. They get a link to a W-9 they fill in and sign online — the IRS’s own certification, word for word — and they can also choose to get their 1099 electronically. Their taxpayer ID is encrypted the moment it reaches Seayora. You only ever see the last four digits.

If you already hold a paper W-9, enter the number yourself under Enter the taxpayer ID from a W-9. You confirm that you are copying it from a W-9 the payee gave you and that you will keep that W-9 for four years. Entering a taxpayer ID, changing your own, and downloading the IRS upload file all ask for your security code first.

Preparing and approving

Prepare the 1099-NEC (or 1099-MISC) for the year. Nothing is sent anywhere — it is a draft, and Rebuild from the books updates it as your books change.
Fix anything marked: a missing name or address, a missing taxpayer ID. On a draft you can change a box amount, leave a recipient out, or record that you are filing without a taxpayer ID because the payee refused to give one — each change asks for a reason, which is kept with the form.
Approve. You confirm, under your own name, that the recipients, their taxpayer IDs and the amounts are complete and correct and that you are authorized to file them. Approving freezes every form as it is.

Submitting in IRIS

After approving, download the IRS upload file on seayora.com — it is a CSV in the IRS’s own IRIS template, up to 250 forms a file — sign in to the IRIS Taxpayer Portal under your TCC, and upload it. For a tax year whose template the IRS has not published yet, download the entry sheet instead and key the forms into the portal. When IRIS shows the receipt ID, record it here under Record as submitted. When IRIS shows the outcome, record it under Record IRS status: Rejected means nothing was filed, so reopen, fix and submit again.

Recipient copies

A recipient who agreed to electronic delivery is emailed a link — never the form itself — and opens their copy with the last four digits of their taxpayer ID. The copy stays available until October 15 of the following year. Everyone else gets a paper Copy B: print it from their row on plain paper (the red form is only for paper filing with the IRS) and record the date you mailed or handed it over.

Deadlines

The page shows the dates for the year you are looking at, moved to the next business day when they fall on a weekend: 1099-NEC to recipients and to the IRS by January 31; 1099-MISC to recipients by January 31 (February 15 when box 8 or 10 is used) and to the IRS by March 31 when filed electronically. Legal holidays also move a deadline, and the page says so.

Corrections

After a filing is accepted, the page shows any recipient whose amount in your books no longer matches what was filed. Start a correction, choose the forms that were wrong, approve it, and key it into the IRIS portal with Make a Correction on the original submission. A recipient who should never have had a form is corrected to zero.

What Seayora does not do

Seayora does not hold a TCC for you, does not transmit anything to the IRS, and does not file state copies. It prepares the forms from your records; you check them, approve them and file them. It is not tax advice.

Frequently asked questions

Can I file from my phone?

You can prepare, approve, send W-9 requests, record the IRS receipt and send recipient copies on the iPhone and Android apps. The IRS upload file is downloaded on seayora.com, because it is uploaded to the IRIS portal from a computer.

Does Seayora keep my vendors’ full SSNs?

They are stored encrypted, because the full number has to be on the form the IRS receives. Nobody sees it in full on any screen, in any export except the IRS upload file you download after entering your security code, or in any email.

Why is somebody I paid not on the list?

Open the recipients list — everyone you paid is listed, and anybody left out says why: below the threshold, a corporation, or paid by card or a payment app.

Related guides

Related features and guides

The Tax Center for Landlords and Management Companies — Documentation. Your Schedule E by property, what the rentals add to your federal tax, owners’ year-end statements and 1099-MISCs, your 1099s and every deadline — from the records already in Seayora.
A W-9 Request or a 1099 From a Business That Uses Seayora — Documentation. What the link a business sent you does, how your taxpayer ID is protected, choosing electronic delivery of your 1099, opening your form, and switching back to paper.
The Tax Center: Year-End Prep, Sales-Tax Returns, 1099s — Documentation. A Schedule C view of your year from the books, an estimate of what to set aside, sales-tax worksheets and returns by state, 1099 preparation, a knowledge base of federal, state and city rules, and an assistant grounded on all of it.
Invoicing, Estimates & Statements — Feature. Create invoices and estimates, send customer statements, and collect payment through the same rails as rent — with everything posting to the ledger automatically.
Understanding 1099 Forms for Your Business — Guide. What 1099-NEC and 1099-K forms are, who gets them, and how to keep the records you need — for contractors, landlords, and anyone paying or getting paid.
Bank Feeds & Reconciliation — Feature. Connect bank feeds and reconcile transactions against the ledger, so what the books say and what the bank says actually match.