When uploading a 1099 misc form to the IRS website, the error "Your File does not Contain a Complete Set of T A B C and F Records or the data is not Information Returns. The file that you are sending to us must begin with a T record".
This error occurs due to the wrong 1099 file being uploaded to the IRS website. The Electronic File needs to be uploaded to the IRS, not the 1099 text report. When the 1099 report is rendered, click on the link entitled 'Create Electronic File':
You will see the following window appear, click Yes on this prompt:
You will then see this window appear that indicates how many records were exported and the location where the file was exported to:
Open the file in the location above and you will see a file that appears in this format, this is the file to submit to the IRS: