An IIF file does not have to be called .iif, and quite often it is not. QuickBooks Desktop writes plain tab-delimited text, whoever ran the export clicks Save, and the thing lands on the disk as a .txt. A converter that decides by the file name turns that file away without reading a byte of it. SoftOrbits IIF to CSV Converter looks inside instead. It reads the opening lines, and if the !TRNS header is sitting there, the file is read as an IIF export, whichever of the two legacy extensions it carries.