AP> 1099s> Calendar Year End

Calendar Year-End Checklist: AP 1099s

 

Summary

 

Use this checklist to prepare, review, and file vendor 1099s for the calendar year. It puts the work in order and links to the 1099s process topic for the step-by-step detail.

 

Use the AP 1099s process (AP> 1099s) for 1099-NEC, 1099-MISC, 1099-INT, 1099-G, and 1099-S forms. Use the Payroll 1099-Rs process for retirement distributions.

 

The 1099s process totals AP invoices for each vendor set up for 1099s. Most corrections are easier before you generate, so this checklist puts the vendor and invoice review first.

 

New for tax year 2026

  • IRIS replaces FIRE. The IRS FIRE system stops accepting files after November 19, 2026. Select IRIS as the Export Type in the Export step. You need an IRIS Transmitter Control Code (TCC); FIRE TCCs don't carry over.
  • The NEC and MISC threshold is $2,000. It applies to payments made in 2026. Enter 2000 in the NEC Limit and MISC Limit fields. Payments made in 2025 used $600. Royalties are still reportable at $10 on the 1099-MISC.

 

Related Links

Click here for information on Year-End Processing in Cirrus.

Click here for information on 1099s.

Click here for information on the Update 1099s utility.

Click here for information on the Vendor Master report.

Click here for information on the IRS IRIS system.

 

Step by Step

1     Prepare in November.

 

  • Apply for an IRIS TCC now if you don't have one. Approval can take up to 45 business days.

  • Order 1099 forms from The SOLV Group, Springbrook's approved forms vendor, through the Springbrook Paper Tax Site or 1-800-388-3650. If your agency is tax exempt, use the tax-exempt link on that site.

    • Springbrook adjusts horizontal print alignment only for SOLV forms, and Cirrus doesn't print to match the red-ink versions of the forms.

 

2     Review 1099 vendors.

 

  • Print the Vendor Master report (AP> Reports> Vendor Master) for your 1099 vendors. Check the Print YTD amount toggle.

    • The report totals all invoices for each vendor. The 1099s include only invoices marked for 1099s, so the totals can differ.
  • Open each vendor that needs a 1099 (AP> Maintenance> Vendor) and confirm the Default 1099 Type, the tax ID, and the address.
  • Create any missing vendors now, before you generate.

 

3     Review 1099 invoices.

 

  • To correct the 1099 type on many invoices at once, use the Update 1099 utility (AP> Utilities> Update 1099). Select the vendors and the Calendar Year, then click the Submit button .

    • Click the Export button first to download a .csv file of the current values to compare.
  • To correct individual invoices, use the Invoices step in the 1099s batch (see Step 5).

 

4     Create a 1099s batch and complete the Settings step (AP> 1099s).

 

  • The 1099s process is a multi-batch process, so creating a new batch doesn't affect other open batches.
  • Select the Reporting Type. Most agencies use Standard. California agencies use Contract.

  • Enter the threshold for each form in the MISC Limit, INT Limit, G Limit, S Limit, and NEC Limit fields.

    • For 2026 payments, enter 2000 in the NEC Limit and MISC Limit fields. Cirrus keeps these limits only while the batch is open, so enter them in each new batch.

      • If you paid royalties of $10 or more, report them in a separate 1099s batch with 10 in the MISC Limit field, and use the Invoices step to include only your royalty vendors. Report rent and other income, which use the $2,000 threshold, in another batch with 2000 in the MISC Limit field.

  • Confirm the Calendar Year. It defaults to the previous year, so check it if you start the batch in December.

    • Cirrus assigns payments to a 1099 year by check date. For example, a December invoice paid in January goes on next year's 1099.

  • Check the toggles for the Bank Codes to include.
  • Use the Override Info tab when a parent agency files for a child agency with a different EIN.

 

5     Select invoices. This is an optional step.

 

  • Use the Invoices step to include or exclude specific invoices, or to change an invoice's 1099 Type.
  • Skip this step to include every 1099 invoice for 1099 vendors.

 

6     Generate, then edit only when you are done adding invoices.

 

  • On the Generate step, click the Submit button . Track progress in the Jobs Viewer window.
  • Don't move to the Edit step until you are sure you won't regenerate. If you add invoices later, you must regenerate the batch or create the 1099 by hand. Regenerating the batch overwrites your edits, so you have to redo them.

  • Use the Edit step to correct recipient information or box amounts.

    • Edits change the 1099 only. They don't update the vendor record.

 

7     Print the Proof List for each 1099 type and review it.

 

  • Compare totals with the Vendor Master report from Step 2.

 

8     Print the 1099s.

 

  • Print one test 1099 first. Adjust the Line Spacing field to move text up or down.

    • Increase the value to move text lower. Decrease it to move text higher.

 

9     Create the IRIS export file.

 

  • Select the 1099 Type and select IRIS as the Export Type.

    • The Export Type defaults to FIRE. Change it to IRIS.
  • Enter your contact information and your IRIS TCC in the TCC field.
  • Check Create as test file to create a test file first.
  • Check Combine state and federal only if you participate in the Combined Federal/State Filing Program.
  • Upload the CSV file through the IRIS Taxpayer Portal. The portal accepts up to 100 returns per upload.

 

10     Commit the 1099s batch.

 

  • Commit the batch after the IRS accepts your file.
  • To reprint 1099s after you commit, reprint the batch's print job from the Jobs Viewer. The 1099s menu has no reprint option.