Electronic filing specifications of IRS Form 1099 are published in Publication 1220 which is titled “Specifications for Electronic Filing of Form 1097, 1098, 1099, 3921, 3922, 5498, and W-2G”. Here we list common problems (with solutions) encountered when electronically filing 1099 forms to the IRS. These problems may result in IRS/ECC-MTB requesting replacement files.

Wrong File Error

Error Message:

“Your file does not contain a complete set of T, A, B, C, and F records, or the data is not information returns.”

Cause:
In most cases, you uploaded the wrong file type to the IRS FIRE system. For example, you may have uploaded an Excel file (.xls or .xlsx) or a data file (.ten). However, these file types are unreadable by the IRS.

Solution:
You must upload the fire.txt file created by the 1099FIRE software.

The first line contains the T record (transmitter information).
The second line contains the A record (payer information).
Multiple B records follow for each recipient.
The final C record contains totals or the 1096 summary.

T-Record Error

Error Message:

“T record has an incorrect tax year in positions 2–5.”

Cause:
This happens when the tax year is entered incorrectly. Tax season is always one year behind the calendar year. For example, if it is January 1, 2000 (the first day of the calendar year), the correct tax year is 1999. A tax year of 1998 would be considered a prior year.

Solution:
Verify that the correct tax year is used in the T record.

A-Record Error

Error Message:

“A record contains missing or invalid Taxpayer Identification Numbers (TINs) in positions 12–20.”

Cause:
A TIN is missing, invalid, or formatted incorrectly. This often happens when blanks, hyphens, or letters are entered instead of numbers.

Solution:

Follow IRS Publication 1220 guidelines.
Always include a valid TIN in the Payer A Record since it is required.
If a TIN is missing in the Payee B Record, you may leave blanks, but never enter symbols or letters.

Correction Errors

Error Message:

“File marked as correction, but B records not coded with G or C in position 6.”
“Missing Correction Indicator in Payee B Record.”

Cause:
You are mixing original B records with corrected B records in the same file.

Solution:

When you check the Corrected box on a 1099 form, the software automatically inserts a “G” or “C” depending on the type of correction.
Do not upload a file that combines originals and corrections.
If you must file both, create separate files for originals and corrections, then upload individually.

Test Indicator Error

Error Message:

“Incorrect use of Test Indicator.”

Cause:
The Test Indicator field is marked incorrectly when submitting to the IRS FIRE system.

Solution:

When uploading to the test site (fire.test.irs.gov), the software asks if the file is a test (Y/N). If yes, it inserts a Test Indicator T in field position 28 of the T record.
Submitting a test file to the live site (fire.irs.gov) will trigger this error.
Always ensure the correct Test Indicator is set before submission.

If you continue to encounter 1099 FIRE error codes and solutions are not working, contact our technical support team at support@1099fire.com for assistance.

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