What is IRIS?
The Information Returns Intake System (IRIS) is the IRS’s new electronic filing platform for information returns such as Form 1099. It was developed to modernize how businesses and transmitters submit returns and will eventually replace the older FIRE system.
IRIS provides two ways to file:
-
Taxpayer Portal (UI): A free, web-based tool where filers can enter data directly or upload CSV files. The portal is designed for smaller businesses and supports up to 100 forms in a single submission. It also allows filers to request extensions and make corrections.
-
A2A (Application-to-Application): A direct, system-to-system connection designed for high-volume filers and software providers. A2A uses XML to transmit data automatically, making it ideal for bulk filing and large organizations.
To use IRIS, businesses must apply for a new Transmitter Control Code (TCC) specific to the system. This TCC is required for both portal and A2A filing.
Why IRIS Matters
-
Modernized Filing: XML and CSV formats replace older fixed-width file types.
-
Greater Flexibility: Supports both small and large businesses with two filing methods.
-
Future Compliance: IRIS will replace FIRE, making it the required system for information return filing going forward.