IRS rejects electronic 1099 files based on the following:
- Your file does not contain a complete set of T, A, B, C, and F records.
- The data is not information returns.
The file you are sending to us must begin with a T record.
This is usually the result of the wrong file being submitted to the IRS. This could also result from not completing all the required fields in the Produce 1099-MISC Electronic File screens.