As more businesses transition to electronic filing, understanding the upload limits within the IRS Information Returns Intake System (IRIS) is essential for compliance and efficiency. Whether you file directly through the IRIS Taxpayer Portal or use the Application-to-Application (A2A) system, the maximum number of records you can upload per file depends on the submission method.
1. Current IRIS File Upload Limits
The IRS currently restricts the number of information returns that can be uploaded through the IRIS Taxpayer Portal to 100 records per CSV file, not including the header row. This limit applies to all supported form types, including Forms 1099-NEC, 1099-MISC, and 1099-INT.
However, filers are allowed to submit multiple CSV files for the same tax year and form type. For example, if you have 800 records to file, you can split them into eight separate CSV uploads of 100 records each.
2. Limit Increase Coming Soon
To accommodate more filers and streamline submissions, the IRS announced that the CSV upload limit will increase from 100 to 250 records per file beginning in Tax Year 2025 (Processing Year 2026). This change reflects feedback from small and medium-sized businesses that often exceed the current threshold.
3. A2A Method: Larger Files, Not Record-Limited
For businesses or software providers that integrate directly with the IRS using the A2A (Application-to-Application) interface, there is no fixed record limit per file. Instead, submissions are restricted by file size—currently capped at 100 MB per transmission. This method is best suited for developers, payroll processors, and large organizations that need to handle thousands of information returns in a single transmission.
4. Will the IRS Increase the Limit Beyond 250?
As of the most recent IRS IRIS Working Group updates (August 2025), the agency has no plans to increase the 250-record limit for CSV uploads through the Taxpayer Portal. The IRS has stated that the system is designed primarily for smaller filers, and those requiring bulk submissions should use the A2A method.
In other words, while the jump to 250 records is a welcome improvement, there are no current plans to expand the limit further.
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